Michigan Tax Tribunal - Tax Tribunal Rules

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Tax Tribunal Rules

Practice before the Tribunal is governed by the Tribunal's Rules of Practice and Procedure, which are similar to the Michigan Court Rules that govern practice before the courts in Michigan. The Tribunal's Rules are divided into two sections: Entire Tribunal and Small Claims. The Tribunal's Rules were revised effective October 19, 2009. The Rules below pertain to only those appeals filed prior to October 19, 2009. The Tribunal encourages input by parties who appear before it in order to improve its practices and procedures.

TTR Number	Rule Title
GENERAL PROVISIONS
101	Definitions
111	Scope
115	Payment of fees or charges
120	Records; removal; public access
125	Docketing of cases
130	Decisions and orders; form; content; notice
135	Corrections of clerical errors
140	Disability of tribunal members and hearing officers
145	Costs
150	Appeals
155	Record on appeal
ENTIRE TRIBUNAL
201	Scope
202	Fees and charges
205	Commencement of proceedings
208	Service of papers
210	Time for service of papers
215	Appearance and representation
220	Parties
222	Amicus curiae
225	Pleadings; amended and supplemental pleadings
230	Motions
235	General rules of pleading
240	Petitions
245	Answers
247	Defaults; "default hearing" defined; dismissals; transfers
249	Equalization, allocation, apportionment, and non-property tax appeals; applicability of discovery procedures and counsel conference requirement
250	Counsel Conference
252	Valuation disclosure; witness list
255	Interrogatories to parties
257	Depositions
260	Compelling production of documents and things for inspection, copying, or photographing
264	Consequences of refusal to make discovery
270	Prehearing conference
275	Supplemental discovery and prehearing procedure
278	Hearing docket
280	Subpoenas
283	Conduct of hearings
285	Conduct of hearings
288	Rehearings or reconsideration
290	Witness fees
SMALL CLAIMS
301	Scope
303	"Homestead property" defined
305	Records; fees
310	Jurisdiction
312	Petitioner's election of small claims division
313	Appearance and protest to local board of review
315	Transfers
317	Appearance and representation
320	Commencement of proceedings
330	Notice to respondent of appeal
332	Answers
333	Stipulations
335	Hearing sites; accessibility; accommodations
340	Notice of hearing
342	Conduct of hearing
345	Decision to be written; effective date; mailing copy of decision and order to parties
348	Rehearings; filing of request; filing of response to request; location; service of request; "good cause" defined


	Related Content
•	Entire Tribunal Appeals Process
•	R 205.1317 Appearance and Representation
•	R 205.1332 Answers
•	R 205.1333 Stipulations
•	R 205.1335 Hearing sites; accessibility; accommodations
•	R 205.1340 Notice of hearing
•	R 205.1342 Conduct of hearing
•	R 205.1345 Decision to be written; effective date; mailing copy of decision and order to parties
•	R 205.1348 Rehearings; filing of request; filing of response to request; location; service of request; "good cause" defined
•	R 205.1301 Scope
•	R 205.1303 "Homestead property" defined
•	R 205.1305 Records; fees
•	R 205.1310 Jurisdiction
•	R 205.1312 Petitioner's election of small claims division
•	R 205.1313 Appearance and protest to local board of review
•	R 205.1315 Transfers
•	R 205.1320 Commencement of proceedings
•	R 205.1330 Notice to Respondent of Appeal
•	R 205.1202 Fees and charges
•	R 205.1205 Commencement of proceedings