Fighting your Michigan taxes
Part 2

The Michigan Tax Tribunal

So you did not get the decision you wanted from the local board of review ( see part 1 of  Fighting your Michigan taxes) now you have until July 31st to file petition with the Michigan Tax Tribunal.

You are filing a petition in the Small claims division of the Michigan Tax Tribunal for residential homes.  You are the plaintiff.  The burden of proving the case rests upon you.  You do not need an attorney.  When you go before the Tribunal it is usually informal and does not last more than a half an hour.

The Michigan Tax Tribunal is made up of 7 members appointed by the governor ( they change with every new governor) and a clerk.  The clerk holds a lot of power because he is a long term employee and seen the tribunal in action for years.  He understands the many unique issues and sometimes the members go to the clerk for direction.  The 7 members are: 2 attorneys, 1 level 4 assessor, 1 appraiser, 1 CPA, 2 at large members.  One of the seven will serve as the chairperson.

Time Frame
By July 31st Initiate the appeal
Complete the petition. 
You have to serve the petition on the municipality.  Be sure of who you have to serve.  There are several people you have to serve besides the assessor.  The clerk is one of them.
At least 30 days prior to hearing All documents that you will be using as evidence must be filed & submitted to the Michigan Tax Tribunal 30 day prior to the hearing.  Comparables, Appraisal, Listings all have to be submitted
Anywhere from 30 days to 1 1/2 years later Receive notice of hearing
Hearing is held
Opinion & Judgment is issued.


The hearing is held in locations throughout the state making it easier for the citizens.


  Be prepared.  First and best way to be prepared is pay for an appraisal. Or get comparables of homes similar in size, style, amenities, age, location.  Homes that have sold in the last year and are close to yours (in your sub or a similar sub close to your) are best.  Bring the appraiser or bring a Realtor.  Having an expert helps.  Even listings that are below your homes SEV and how long on the market helps.  The more ammunition you have the better off you will be.

Go to the hearing.  Don't assume that Tribunal will accept your purchase price as your properties value.  Have your information and if you have have copies for each board member it would be good.  Be polite, be nice.   Being rude, or confrontational will not help win your case.

*Millage rate explanation
*More on Millage rate explanation
*Oakland County Millage rates  
*Wayne County Millage Rates
*Livingston County Millage rates
*Millage Rates

                                                                                                                                                                       

Important things to remember.  If your hearing doesn't happen until the next year you need to file an amendment to the petition.  If you don't do this you have to start over.

Another thing you should do is go back to your local board of review.  I have had an attorney tell me he does this to cross his t's and dot is his i's.