R 205.1205 Commencement of proceedings

NOTICE:  The filing deadlines indicated in Tax Tribunal Rule 205 are no longer applicable.  The Tax Tribunal Act has been amended to provide new filing deadlines and address the required protest of assessments to a March Board of Review.  According to MCL 205.735a: 

(1) There is a filing deadline of May 31 of the tax year involved for tax appeals involving commercial real property, industrial real property, developmental real property, commercial personal property, industrial personal property or utility personal property.  A protest of the assessment for these classifications of property to the local Board of Review is optional except for personal property, which requires that the personal property statement be filed prior to the start of the Board of Review to excuse the protest requirement; and  

(2) There is a filing deadline of July 31 of the tax year involved for tax appeals involving agricultural real property, residential real property, timber-cutover real property, or agricultural personal property.  A protest to the local Board of Review is required for these classifications of property.   

In all other matters (such as sales, use and withholding taxes; individual income; other business taxes, special assessments, etc.), the jurisdiction of the Tribunal is invoked by a party in interest filing a written petition within 35 days after the final decision, ruling, determination or hearing held to confirm the special assessment roll. 

You may link to the statute in its entirety at:  http://www.legislature.mi.gov/(S(4aypmlr2jusjee453esizmrs))/mileg.aspx?page=getObject&objectName=mcl-205-735a

Rule 205

(1) An appeal, application for review, or any other proceeding is commenced by filing a petition with the tribunal within the time periods prescribed by statute. A petition filed in the entire tribunal shall be considered filed by June thirtieth of the tax year involved if it has been received by the tribunal by June thirtieth of the tax year involved or mailed by certified mail addressed to the tribunal on or before June thirtieth of the tax year involved. A petition filed in the small claims division shall be considered filed by June thirtieth of the tax year involved if it has been received by the tribunal by June thirtieth of the tax year involved or mailed and postmarked by the United States postal service on or before June thirtieth of the tax year involved.

(2) A petitioner who files an initial letter of appeal to the tribunal without specifying the division of the tribunal in which the appeal is being filed will be presumed to have elected to have the matter heard in the small claims division.

(3) If a petitioner returns, in a timely manner, an unsigned small claims petition form with a petition electing to have the matter heard in the entire tribunal as provided in R 205.1240, then the petition may be deemed to have been filed in accordance with section 35(2) of the act and, with leave of the tribunal, the matter will proceed in the entire tribunal.

History: 1954 ACS 84, Eff. Aug. 16, 1975; 1979 AC; 1996 MR 4, Eff. May 2, 1996.