WHAT IS THE MTT?
Understanding the Michigan Tax Tribunal
THE MTT PROCESS
How to Appeal to the Michigan Tax Tribunal
01
File Your Petition
02
Prehearing Conference
03
Exchange of Valuations
04
Hearing or Settlement
CHOOSING YOUR DIVISION
Small Claims Division vs. Entire Tribunal
The Michigan Tax Tribunal has two divisions, and which one your case goes to depends on the property's assessed value. Properties with a State Equalized Value (SEV) under $100,000 are heard in the Small Claims Division. Properties above that threshold — which includes nearly all commercial properties — go to the Entire Tribunal.
The Small Claims Division is simpler and more informal. There are no formal rules of evidence, and decisions are final — you cannot appeal further. The Entire Tribunal, on the other hand, follows more formal procedures. Decisions can be appealed to the Michigan Court of Appeals, and the stakes are typically much higher.
For commercial property owners, the Entire Tribunal is where your case will almost certainly be heard. Professional representation is strongly recommended — the assessor will have experienced counsel, and your evidence needs to meet formal standards. Learn more about how property tax appeal evidence can make or break your case.
THE DECISION
Filing with the Tax Tribunal vs. Accepting Your Assessment
When You Appeal to the Tax Tribunal
Your case is heard by an independent judge — not the local assessor
You can present appraisals, income data, and comparable sales
Most commercial cases settle for meaningful reductions
Savings apply to the current year and often carry forward
Entire Tribunal decisions can be appealed to the Court of Appeals
When You Accept the Assessment
You pay taxes on a value that may exceed market reality
Overpayment compounds every year you don't challenge
You lose your right to appeal for the current tax year
Assessors have no incentive to lower values on their own
For commercial properties, the deadline is May 31 or within 35 days of the Board of Review decision, whichever is later. For residential properties, the deadline is July 31. Missing these deadlines means you cannot challenge your assessment for the current tax year. See all property tax deadlines for Michigan, Ohio, and Indiana.
Yes. Protesting at your local March Board of Review is a prerequisite to filing with the Michigan Tax Tribunal. The Tribunal will dismiss petitions from property owners who did not first protest at the Board of Review level. EPTA handles both steps — we represent you at the Board of Review and, if needed, carry the case forward to the Tribunal.
Most Michigan Tax Tribunal cases take 12 to 24 months from filing to resolution. However, many commercial cases settle through stipulation well before a formal hearing takes place. The timeline depends on the complexity of the case, the county's caseload, and how quickly the parties can exchange valuation evidence. Learn more about the appeal process.
The Tribunal considers all three approaches to value: the sales comparison approach (comparable sales), the income approach (capitalized net operating income), and the cost approach (replacement cost minus depreciation). For commercial properties, the income approach is often the most persuasive. Strong evidence includes independent appraisals, income and expense statements, lease data, and market analysis. Read our guide on preparing appeal evidence.
You are not legally required to have representation in the Small Claims Division. However, in the Entire Tribunal — where nearly all commercial cases are heard — professional representation is strongly recommended. The assessor will have experienced legal counsel, formal rules of evidence apply, and the quality of your valuation evidence directly determines the outcome. Get a free review to discuss your case with EPTA.
Yes. The majority of commercial property tax cases at the Michigan Tax Tribunal settle through stipulation before reaching a formal hearing. Settlement can happen at any point — after the prehearing conference, during the exchange of valuations, or even on the day of the hearing. A stipulated settlement is a binding agreement between the property owner and the assessor on the property's value, and it avoids the uncertainty of a Tribunal decision.
