|Michigan Tax Tribunal
The Michigan Constitution requires the Legislature to provide
for a uniform general tax system, for the determination of
true cash value and for property to be assessed uniformly at a
level not to exceed 50 percent. The Constitution also
establishes maximum limits of tax rates that can be levied. In
addition to the General Property tax act (MCL 184.108.40.206),
many public acts impact the administration of property
Assessors must keep abreast of recent changes and
are required by the State Assessors Board to attend education
seminars each year.
The Michigan Tax Tribunal (M.T.T.) is the state agency that
settles tax disputes that arise between local assessing units
and taxpayers. These decisions serve as a guide for assessors
in situations involving interpretation of the tax law.
Property appeals are usually settled by the Tribunal’s Small
Claims Division. Both taxpayer and assessor will be notified
of the scheduled informal hearing within your county. The
hearing usually lasts less than 30 minutes. Appeals should be
accompanied with documentation to support your claim.
March Board of Review meeting, taxpayers must first appeal
an assessed value, taxable value, special assessments,
improper uncapping, Principle Residence or Qualified
Agriculture Exemptions classifications.
Appeals involving classifications are to be filed within 30
days after the March Board of Review (B.O.R.) adjournment.
Tribunal can be contacted at 517-373-3003 or at
Appeals are not accepted via fax or email.
By first Monday in June, B.O.R. must notify protesting
taxpayer in writing of decision at March B.O.R. meeting.
By June 30, taxpayers wishing to appeal the B.O.R.' s
decision must file protest with the M.T.T. for assessed
valuation or taxable valuation of qualified agricultural
property exemption subsequent to board of review.
By third Monday in August, taxpayer to file appeal directly
with the M.T.T. if state or county equalization causes
taxpayers assessment to exceed 50% of true cash value.
Within 60 days of mailing of tax bill that the taxpayer
seeks to contest, appeal must be filed to M.T.T. limits to
Both the taxpayer and assessor will be notified a few days
in advance of the hearing.
More Michigan Tax Tribunal information can be found