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Michigan Tax Tribunal

Michigan Tax Tribunal

ATTENTION:

Please refer to our MTT E-File User Guide for information on gaining access and navigating our new e-filing system.

The Michigan Tax Tribunal is a quasi-judicial administrative court that hears tax appeals for all Michigan state and local taxes. The Tribunal is an independent entity that is separate from the Michigan Department of Treasury, Michigan State Tax Commission, Local Units of Government, and Local Boards of Review. See the FAQ Home page for complete details.

The Tribunal has jurisdiction over the following appeals:

Michigan Property Taxes Michigan Taxes
  • Agricultural Property
  • Commercial & Industrial Property Taxes
  • Residential Property Taxes
  • Property Tax Exemptions
  • Personal Property Taxes
  • Special Assessment Districts
  • Poverty Exemptions
  • Disabled Veteran Exemptions
  • Principal Residence Exemptions
  • City Income Tax
  • Corporate Income Tax
  • Individual Income Taxes
  • Sales, Use, and Withholding Taxes
  • Excise Taxes

The Tribunal is divided into two divisions: the "Entire Tribunal" and the "Small Claims." Except for appeals involving disabled veterans, poverty, principal residence and qualified agricultural exemption appeals, any case may be filed in the Entire Tribunal. Each division has separate forms, rules, and procedures.  

Small Claims (SC) Division

Entire Tribunal (ET) Division

Hearings & Case Information
The SC Division utilizes an informal hearing process to resolve most appeals filed with the Tribunal. Small Claims hearings are generally by telephone and 30 minutes in length. There is no formal record taken of the hearing and parties often represent themselves.

The ET Division utilizes formal hearing process to resolve the more complicated appeals. There is a court reporter who transcribes the hearing, and attorneys typically represent the parties. Entire Tribunal hearings can range in length from one day to two months. Entire Tribunal Hearings are held in the Lansing office or virtually.

Tribunal hearings are open to the public.

DISCLAIMER:

Users who file documents with the Michigan Tax Tribunal are advised that filed documents are public records and will appear for public viewing on the Tax Docket Lookup. Users who file documents are responsible for ensuring sensitive or personal identifying information is withheld or redacted. See TTR 209. If a user wishes to file a document for consideration by the Michigan Tax Tribunal and prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the Order will not be published. Documents filed prior to the issuance of a Protective Order will be published.

The responsibility for excluding or redacting personal identifying information (PII) from all documents filed with or offered to the Tribunal rests solely with the parties and their attorneys. The Tribunal is not responsible for or required to review, redact, or screen documents at the time of filing for PII whether filed electronically or on paper. A party, representative, or interested person (i.e. third party not part of an appeal) may request that the Tribunal redact PII contained in a previously-filed document by submitting a Request for Redactions. The Request for Redactions form will be available on the Entire Tribunal and Small Claims pages of our website.

 

What's New at the Tax Tribunal

New MTT E-File User Guide Prehearing General Calls (ET Only) MTT Newsletters
See the new MTT E-File User Guide to gain access and learn how to navigate our new e-filing system.

May 3-14,2027 no Val PHGC

February 1-12,2027 NPEX PHGC

April 19-30,2027 VAL PHGC

April 1-16,2027 No Val PHGC

See the PHGC page for a complete list of previously scheduled PHGCs.

Mission Statement

To be an administrative tax court that inspires trust in Michigan’s tax system through its accessibility, transparency, and service to the public.

To provide Michigan’s citizens and governmental entities with the opportunity to resolve state and local tax disputes through a fair and impartial hearing.

To render timely, clearly written, quality decisions, from experienced adjudicators, that are based on the evidence submitted in each case and the applicable tax law.