Small Claims

Small Claims Division

The Michigan Tax Tribunal is an independent entity and is separate from the Michigan Department of Treasury, Michigan State Tax Commission, all local units of government, and local Boards of Review.

The Tribunal's Small Claims Division utilizes an informal hearing process to resolve most of appeals filed with the Tribunal. There is no formal record taken of the hearing and parties typically represent themselves. Small Claims hearings are telephonic and 30 minutes in length. The presiding judge is an administrative law judge or a Tribunal member. Depending on the Tribunal’s docket load, the time from the initial appeal filing to issuance of the final decision may be 12 to 18 months.

Overview of the Appeals Process

1. Starting the Appeal – Petitioner files a Petition

An appeal is started by e-filing a petition form or by the printing and mailing of a completed petition form.
The Tribunal's e-filing system is the most efficient way to initiate an appeal. Through the Tribunal's e-filing system, users can file a petition to initiate an appeal, respond to an appeal, file Stipulations for Entry of Consent Judgment, motions, and other documents, and pay required filing fees. To participate in the Tribunal's e-filing system, users or their attorneys or authorized representatives are required to register and create an account using a valid email address.

2. A Docket Number is Assigned

The Tribunal will send a Notice of Docket Number to Petitioner and Respondent. This will put Respondent on notice to view the petition on the Tribunal’s Docket Lookup, complete, and mail or e-file an answer form.

3. Respondent files an Answer

Respondent will use the Tribunal's Answer form to respond to the Petition.
When Petitioner receives a “Notice of Filing” from the Tribunal, they should go to the Docket Lookup and review Respondent’s Answer and accompanying documentation.

4. Discovery

There is no discovery in the Small Claims Division except by leave of Tribunal only, as provided by TTR 261.
If you want to request the Tribunal's leave to conduct discovery, you must file a motion to conduct discovery.

5. Notice of Hearing

You will receive a Notice of Hearing at least 45 days before the hearing.
The notice will provide the date, time, and location of the hearing.

** Warning about subsequent tax years: If the case is a dispute over TCV, AV, and/or TV, and the hearing is not scheduled until after the following April 1 of the next year, then the Tribunal will automatically add the next tax year as a year in issue. For instance, if Petitioner filed a petition in May 2021 (for tax year 2021) and the hearing is not scheduled until after April 1, 2022, then the Tribunal will automatically add tax year 2022 to the case. If this happens:

The parties are expected to submit evidence about the initial tax year in issue and the added year by the filing deadlines stated in the Notice of Hearing;
The parties may ask the Tribunal to sever 2022 and have a hearing on that year later so the parties can collect and exchanged evidence; or
The Tribunal may sever the added year on its own if the parties do not have sufficient evidence about the added year. This means the hearing on the added year will be held later after the parties have had time to collect and exchange evidence.

6. Submit Evidence to Tribunal and Exchange with the Other Party

Parties are required to submit their documents to the Tribunal and the other party at least 21 days before the scheduled hearing date, as provided by TTR 287.
All evidence that is submitted to the Tribunal MUST be also "served" on the other party 21 days before the hearing.
- Use the mailing address in that party's petition or answer for serving copies on the other party.
- File a Proof of Service form with the Tribunal attesting to the fact that you sent the documents to the other party.
Evidence that is not served on the other party will generally be excluded from the hearing and you will not be able to rely on that evidence to make your case. See TTR 287.
Revealing documents and facts to the other party may reveal information that they did not know before. This may lead to the parties reaching an agreement or settlement before the hearing. If the parties settle their case, they may file a stipulation with the Tribunal.

7. Hearing

Small Claims hearings are generally 30 minutes in length by telephone, but they can be heard in person or virtually upon request.
The presiding judge will be a Tribunal Member or Administrative Law Judge.
A party may request that a hearing be conducted "on the file," which means the judge only considers that party's written evidence and that party does not testify at the hearing.
A party may request that a hearing be adjourned.

8. Opinion and Judgment

If the presiding judge is a Tribunal member, the Opinion and Judgment will be a Final Opinion and Judgment. The parties may file a motion for reconsideration or appeal the Final Opinion and Judgment to the Michigan Court of Appeals, as provided by MCL 205.753 and the Michigan Court Rules.
If the presiding judge is a Hearing Officer or Administrative Law Judge, the Opinion and Judgment will be a Proposed Opinion and Judgment. The parties may file exceptions to a Proposed Opinion and Judgment within 20 days of the entry of the Proposed Opinion and Judgment. A copy of those exceptions must be sent to the other party. The other party will have 14 days to respond to the exceptions. If after 20 days no exceptions are filed a Tribunal Member will review the case and issue a Final Opinion and Judgment. If exceptions are timely and properly filed, after the time for a response a Tribunal Member will review the file and issue a Final Opinion and Judgment.

SMALL CLAIMS DIVISION FORMS

Petition Forms
Petition for Denial of Principal Residence Exemption
Petition for Denial of Exemption for Qualified Agricultural
Petition for Valuation Appeal
Petition for Poverty Exemption
Petition for Veterans Exemption
Petition for all Other Exemptions
Petition for Appeal of Special Assessment
Petition for Non-Property Assessment
Petition for Classification Appeal (Michigan Department of Treasury only)
Multiple Parcel Attachment to Petition Form
Multiple Parcel Attachment to Petition for Denial of Principal Residence Exemption
Multiple Parcel Attachment to Petition of Exemption for Qualified Agricultural
Multiple Parcel Attachment to Petition for Non-Property Assessment
Proof of Service Form

Answer Forms
Answer for Denial of Principal Residence Exemption
Answer for Denial of Exemption for Qualified Agricultural
Answer for Valuation Appeal
Answer for Poverty Exemption
Answer for Veterans Exemption
Answer for all Other Exemptions
Answer for Special Assessment
Answer for Non-Property Assessment
Answer for Classification Appeal
Multiple Parcel Attachment to Answer Form
Multiple Parcel Attachment to Answer for Denial of Principle Residence Exemption
Multiple Parcel Attachment to Answer for Denial of Exemption for Qualified Agricultural
Multiple Parcel Attachment to Answer for Non-Property Assessment

Other Forms
Proof of Service Form
Fee Waiver Request Form
Joint Motion to Withdraw Appeal Form
Motion for Reconsideration Form
Motion to Adjourn Form
Motion to Set Aside Default Form
Motion to Withdraw Appeal Form
Refund Request Form
Request for Foreign Language Interpreter
Request for In Person Hearing
Request for Redaction- Nonparty
Request for Redaction-Party
Request Telephonic Hearing Form
Request to Hear on File Form
Response to Motion to Withdraw Appeal
Subpoena Request Form
Disability Accommodation Form
Telephone Number Notification Form
Stipulation Check List
Stipulation for Property Assessment
Stipulation for Property Assessment (Multiple Parcel attachment)
Stipulation for Principal Residence Exemption
Stipulation for Exemption
Stipulation for Qualified Ag Exemption
Stipulation for MCL211.53a
Stipulation for Special Assessment
Stipulation for Non-Property Cases
Stipulation for Non-Property (Multiple Assessments
Stipulation for Uncapping
Stipulation for Disabled Veterans Exemption

Phone number: 517-335-9760, between the hours of 8:00 a.m. and 4:30 p.m. Monday through Friday; however, the phones will not be answered between 12pm-1pm.

Staff cannot give you legal advice.
Staff cannot tell you whether or not you should appeal your case to the Tribunal.
Staff cannot give you an opinion about what will happen if you come to the Tribunal.
Staff cannot recommend a lawyer.
Staff cannot tell you how to prepare your evidence or comment on your evidence.
Staff cannot talk to the hearing officer or judge for you about what will happen in your case.
Staff cannot let you talk to the hearing officer or judge assigned to your case.

Tribunal Terms
You Should Know

Below are select terms you should know during a Tribunal case. See more terms in the Tribunal Glossary.

Answer – A document the Respondent files in response to a Petition they have received from a Petitioner. Use the Tribunal’s Answer Form.

Burden of Proof – Petitioner must generally prove they are right by a “preponderance of the evidence.” This means it is more likely than not that Petitioner is correct. It is a far lower burden than criminal cases that have a burden of “beyond reasonable doubt.”

Consent Judgment – This is a judgment based on a settlement between the parties. It has the same force of law as a judgment that follows a hearing. See Stipulation.

Evidence – Documents and testimony that parties submit to support their position that certain facts are correct. For instance, evidence of owning a house would be a copy of the deed to the house.

Jurisdiction – The extent of power that a court possesses to decide a case. The Tribunal may only decide on those cases that are timely filed using the proper procedures. For instance, if a Petitioner timely appeals a 2022 Board of Review decision, then the Tribunal has jurisdiction over the 2022 year at issue but will not have jurisdiction to decide matters involving 2021 or other years.

Motion – A formal request by a party to the Tribunal to act. For example, filing a motion to dismiss is requesting the Tribunal dismiss a case (for reasons stated in the motion).

Notice of Hearing – A document sent to the parties when the Tribunal has scheduled a hearing in a case. Read it carefully because it has important information you must follow.

Petition – The document filed to start an appeal in the Tribunal. It is always filed by the Petitioner. When a petition may be filed is set by Michigan statute. Use the Tribunal’s Petition Form.

Petitioner – The party who starts a case in the MTT by filing a petition against another party (known as the Respondent).

Proof of Service – A written statement that you file with the Tribunal indicating that you sent (or “served”) the documents on the other party. The Tribunal recommends you use the Proof of Service form provided.

Respondent – The party who is being sued by the Petitioner and responds to the filing of a petition by filing an answer.

Service – The act of sending a copy of court papers or other documents to the other party. He “served” his evidence on the Respondent by sending them a copy by mail. See proof of service.

Stipulation – A written agreement between the parties that is submitted to the Tribunal. A stipulation may be on limited facts of the case or may be a stipulation for entry of consent judgment that settles the entire case. The parties should use the Tribunal’s Stipulation for Entry of Consent Judgment Form .

Tax Day – In Michigan, property taxes for a particular tax year are determined on the immediately preceding December 31. For example, Tax Day for year 2022 is December 31, 2021.

Tax Tribunal Rules – The Tribunal has its own rules of procedure to conduct cases that the parties must follow. Review the Tax Tribunal Rules.

Tax Year at Issue – The tax year(s) that the Tribunal has jurisdiction to decide a case. For instance, someone who has filed a valuation appeal for tax year 2022 would have the 2022 tax year at issue.

Valuation Disclosure – Typically an appraisal or other document that attests to the true cash value of a property as of tax day(s) for the year(s) at issue.

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