Michigan Tax Tribunal Policies & Procedures for Elected Officials
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Michigan Tax Tribunal Policies & Procedures for Elected Officials

January 2016

At the 2016 Michigan Township Association Conference, Fahey Schultz Burzych Rhodes PLC's Ross Bower discussed what every elected official needs to know about assessing. Miss the presentation or need a recap? Get facts on deadlines, rules, policies, procedures and more with all things for success in the tax tribunal, included in the presentation below.

What Every Elected Official  Needs to Know About Assessing

Appeal Procedures & Tax Appeal Tips for Townships: Increase Your Chances of Success in the Tax Tribunal

Assessment and Appeals Process Overview

  • Tax Day – December 31
  •  Notice of Assessment, Taxable Value, and Property Classification
  • Boards of Review
    •   March, July, December
  •  Classification Appeals (STC) – June 30
  •  Summer Taxes – due in Sept
    • Tax Bills sent early July
  •  Winter Taxes – due in February
    • Tax bills sent early December
  •  Delinquent Taxes – March 1st
    • See Flow Chart (attached to end of PowerPoint)

Defend the Appeal

  • Show Up
  • Appear
  • Participate
    • Provide evidence
    • Provide persuasive, reliable evidence

Know the Procedures

  •  Small Claims
    •  30 min. hearings
    • Location
    • No examinations
    •  No transcript
    • Hearing Referees, proposed opinions, and exceptions
  • Entire Tribunal
    • Representation
    • Hearing Length
    • Examinations
    • Discovery and Motions
    • Transcripts
    • Appeals Process

Deadlines!

  • Don’t Miss Deadlines
    • 28 Days—Answer
    • 21 Days Before Hearing (small claims evidence)
    • Prehearing General Call
  • Check Deadlines on Petitions
    • May 31/July 31

Know the Rules

  • Assessment Roll—mass appraisal technique
  • MTT Rules —”Independent Determination of Value”
  • Additional Years (Small Claims vs. Entire Tribunal)

Oversight and Policies

  • Pending appeals in your township
    • Stay informed
    •  Updates / spreadsheet from your assessor
  • Township’s policy / approach to:
    • Small claims appeals (outside vs in-­house appraisal, support for property record card and assessment)
    • Entire tribunal appeals (involving legal counsel, preliminary discovery, appraisals)
    • Resolving appeals prior to trial or hearing
      • Board approval?
      • Assessor approval?
      • Supervisor approval?
      • Threshold monetary or taxable value amount in contention?

Ask Questions

Questions?

Contact Ross K. Bower II, Township Attorney Fahey Schultz Burzych Rhodes PLC

4151 Okemos Road, Okemos, Michigan 48864 Tel: (517) 381–0100

E-Mail: RBOWER@FSBRLAW.COM

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