Small Claims Introduction
Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petitions forms are available on this website.
The Tribunal's Small Claims Division utilizes an informal hearing process to resolve the majority of all appeals filed with the Tribunal. There is no formal record taken of the hearing and parties typically represent themselves. Small Claims hearings are generally 30 minutes in length.
Also provided is a county map or if you prefer a listing of the Counties in Alphabetic Order. which can be used to locate where the Tax Tribunal routinely holds Small Claims hearings.
Property tax appeal hearings are held in the county in which the property is located or in an adjoining county.
Non-property tax appeal hearings are held in the Tribunal's Dimondale office. The presiding judge is a hearing referee, a hearing officer (i.e., an administrative law judge), or a Tribunal member.