The Michigan Tax Tribunal Small Claims Petition is the official form a taxpayer files with the Michigan Tax Tribunal to appeal a property tax assessment, a denied principal residence exemption, a poverty exemption denial, or a non-property tax dispute under \$20,000. It is filed with the Small Claims Division when the State Equalized Value (SEV) of the contested property is \$100,000 or less, or when the non-property tax amount in dispute is \$20,000 or less, under the authority of the Tax Tribunal Act, MCL 205.701–205.779.
Filing this petition wrong is the fastest way to lose an appeal you should have won. The Tribunal received over 13,000 petitions in fiscal year 2024, and roughly one in five small claims petitions is dismissed for procedural defects like a missed deadline, an unsigned form, or unpaid property taxes. This guide walks every box, every signature line, and every attachment so you do not become part of that statistic.
- 📝 How to complete each field on the Small Claims Petition (Form 1) line by line
- 📅 The exact filing deadlines, fees, and prepayment rules that decide if your case survives intake
- 📂 Which attachments, exhibits, and authorizations the Tribunal demands before it will docket your case
- 🧾 Three full filled-out scenarios, including a homeowner, a small business, and a non-property tax dispute
- ⚖️ The mistakes that get cases dismissed and the FAQs that pro se filers ask most
What the Petition Is and Who Must File It
The Michigan Tax Tribunal Small Claims Petition is the form that opens a contested case in the Small Claims Division of the Tribunal. The Tribunal is a quasi-judicial agency housed inside the Michigan Office of Administrative Hearings and Rules (MOAHR) that hears tax disputes between taxpayers and units of government. The Small Claims Division has its own simplified rules at TTR 215–267 and is designed for filers who cannot afford or do not need full litigation.
You must file this petition if you want to challenge a property tax assessment, a classification, a denied principal residence exemption (PRE), a denied poverty exemption, a denied qualified agricultural exemption, or a non-property tax assessment from the Michigan Department of Treasury that fits within the small claims dollar limits. Property cases qualify when the SEV is \$100,000 or less, or when the only issue is a PRE, poverty, or qualified agricultural exemption regardless of value. Non-property cases qualify when the disputed tax, including penalty and interest, is \$20,000 or less.
You do not need a lawyer. Individual taxpayers can file pro se. A spouse, parent, child, sibling, or authorized representative can also file on the taxpayer’s behalf using a signed Letter of Authorization (Form 4515). Corporations, LLCs, and partnerships can be represented by an officer, member, or partner without an attorney in the Small Claims Division, which is one of the few Michigan tribunals that allows this.
The petition is governed by MCL 205.762, which creates the Small Claims Division, and by MCL 205.735a, which sets the jurisdictional deadlines. Missing those deadlines, even by one day, costs the Tribunal jurisdiction over your case. The Tribunal cannot hear an untimely appeal even if your assessment is plainly wrong.
Before You Start: Documents and Information You Need
Open the form only after you have every supporting document in front of you. The Tribunal expects a complete petition at filing, and intake clerks reject incomplete packets without refunding the fee. Gathering the following items first will save you from a rejection letter that costs weeks of your appeal window.
- Your assessment notice or Notice of Decision. The local assessor mails this in late February or early March each year. Without it, you cannot identify the correct tax year, taxable value, SEV, or classification. Filing the wrong tax year is the most common reason a petition is dismissed.
- Your March Board of Review decision letter for residential and agricultural property. The Tribunal will not hear a residential property appeal unless the taxpayer first protested at the local Board of Review. Skipping that step is jurisdictional and fatal.
- The property tax bill showing summer and winter taxes paid. Under MCL 205.735a(3), uncontested taxes must be paid before the Tribunal will hear the case.
- A parcel identification number (PIN) from the tax bill or the local treasurer. The PIN is the only reliable way to identify the property, and a wrong PIN sends the petition to the wrong jurisdiction.
- Your contention of value evidence. This includes a recent appraisal, comparable sales, photos showing condition, contractor estimates for needed repairs, or a purchase closing statement.
- For non-property tax cases, the Treasury Final Assessment, Decision and Order of Determination, or Bill for Taxes Due. The petition must be filed within 35 days of that document.
- A Letter of Authorization (Form 4515) if anyone other than the taxpayer signs the petition. Without it, the Tribunal will reject the filing.
- The filing fee in the correct amount based on SEV tier or non-property tax amount. Wrong fees stall the petition.
- A valid email address if you plan to use the MOAHR MiAH e-filing portal. All e-filers receive orders and decisions through that portal.
- Government-issued ID for portal registration if e-filing.
Where to Get the Form and How to Access It
The official Small Claims Petition lives on the Michigan Tax Tribunal forms page. The form is updated periodically, and the version most recently revised is the only one the Tribunal will accept. Always check the revision stamp at the bottom-left corner of the form before printing or uploading. Filing on an old form is treated like filing the wrong form.
There are several small claims petition forms, and choosing the right one matters. Use the General Small Claims Petition (Form 1) for most non-residential property tax matters and non-property tax matters. Use the Residential Property and Small Claims Division Petition for residential property cases. Use the Principal Residence Exemption (PRE) Petition when the only issue is a denied or revoked PRE.
You can complete the form three ways. The first is the fillable PDF, which you download, type into using Adobe Acrobat or a free reader, and then save. The second is to print a blank copy and complete it in black ink, all caps, by hand. The third is to file online through the MiAH e-filing portal, where the petition is built field-by-field inside the system.
If you cannot print or download, you can request a paper form by calling the Tribunal at 517-335-9760 or by writing to the Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI 48909. Local assessor offices and county treasurer offices often keep paper copies during March and April.
Step-by-Step: How to Fill Out the Small Claims Petition Line by Line
The petition is short, but every box is jurisdictional. Each H3 below covers one field, with what it asks, how to answer, an example entry, an edge case, a common mistake, and a misconception.
Petitioner Name
This field asks for the legal name of the person or entity filing the appeal. Enter the name exactly as it appears on the deed for property cases or on the Treasury notice for non-property cases. Use all capital letters and no nicknames.
For example, MARIA J. LOPEZ writes her name as it appears on her warranty deed, not as Maria Lopez or Maria J. Lopez-Smith. If the property is held jointly, list every owner separated by a semicolon, like MARIA J. LOPEZ; CARLOS A. LOPEZ.
The most common edge case is a property held in a trust. The petitioner is the trust, not the trustee personally, written as LOPEZ FAMILY REVOCABLE TRUST DATED 04/12/2014. The trustee then signs in a representative capacity.
The most common mistake is listing only one spouse when the deed shows both as tenants by the entireties. The Tribunal can dismiss for lack of a necessary party. A widely held misconception is that the petitioner can be the property address; it cannot, because addresses are not legal persons.
Petitioner Mailing Address
This field asks where the Tribunal should send paper notices and decisions. Enter the current mailing address, not the contested property address, unless they are the same. Use the format 123 OAK STREET, GRAND RAPIDS, MI 49503.
For example, Marcus Johnson lives in Florida half the year but owns a Michigan rental property. He enters his Florida winter address because that is where he reliably receives mail.
The edge case is a P.O. Box. The Tribunal accepts P.O. Boxes for mailing, but you must also list a street address elsewhere if the form requests one for service.
The common mistake is using the contested property address when the petitioner does not actually live there. Notices of hearing then go undelivered, and a missed hearing can mean dismissal. The misconception is that updating the address with the post office is enough; the Tribunal sends mail to the address on the petition until you file a written change of address.
Petitioner Email and Phone
This field asks for an email and phone number where the Tribunal or opposing counsel can reach you. Enter a working email you check daily and a phone number with area code, like maria.lopez@gmail.com and (616) 555-0142.
For example, Janet Reeves lists her work email because she checks it more often than her personal account during business hours.
The edge case is shared email accounts in households; pick one petitioner’s address and stick to it for the entire case. The common mistake is entering an email you rarely check, which causes you to miss prehearing orders that carry deadlines as short as 21 days. The misconception is that the Tribunal will call before mailing; it usually will not.
Respondent Name
This field asks for the unit of government or agency you are appealing against. For property tax cases, enter the assessing unit, which is the city, township, or village where the property sits, like CITY OF ANN ARBOR or TOWNSHIP OF MERIDIAN. For non-property tax, enter MICHIGAN DEPARTMENT OF TREASURY.
For example, Aisha Bell contests her Detroit assessment and writes CITY OF DETROIT as respondent.
The edge case is property that straddles a township line, where the respondent is the unit that issued the assessment, not both units. The common mistake is naming the county or the county equalization department; counties do not assess property and are not the proper respondent. The misconception is that you sue the assessor by name; you do not. The unit of government is always the respondent.
Property Identification
This field asks for the parcel number, property address, and tax classification. Copy the parcel ID exactly from the assessment notice or tax bill, including all dashes and zeros. Enter the classification as printed by the assessor, like RESIDENTIAL, COMMERCIAL, INDUSTRIAL, or AGRICULTURAL.
For example, Carlos Mendoza writes 41-18-23-301-014 and RESIDENTIAL and 2715 ELM STREET, KALAMAZOO, MI 49006.
The edge case is a multi-parcel filing, where each parcel needs its own line and, in some cases, its own petition and fee. The common mistake is dropping a leading zero in the parcel number, which routes the petition to the wrong property record. The misconception is that the property address is enough; the parcel ID controls.
Tax Year(s) at Issue
This field asks which assessment year or tax year you are challenging. Enter the four-digit year, like 2026. You can list multiple consecutive years if each was protested at the Board of Review, separated by commas.
For example, Marcus Johnson writes 2026 because that is the only year he protested at the March Board of Review.
The edge case is a non-property tax case where the contested period is a multi-year audit; list each tax year separately. The common mistake is writing the year you received the notice instead of the assessment year; for a March 2026 assessment notice the tax year is 2026, not 2025. The misconception is that filing one year preserves all years; it does not, and each year requires its own protest and petition.
Assessment Values in Dispute
This field asks for the assessor’s values and your contention of value. Enter the assessed value (AV), state equalized value (SEV), taxable value (TV), and your contended values for each. Use whole dollars without commas in the boxes provided.
For example, Maria Lopez writes AV 95000, SEV 95000, TV 78400 as the assessor’s numbers and AV 72000, SEV 72000, TV 60000 as her contention.
The edge case is a Proposal A capped property where the taxable value did not uncap; you still must list a contended TV that is mathematically consistent. The common mistake is leaving the contention column blank because you “do not know what it is worth”; that gets the case dismissed for failing to state a claim. The misconception is that lowering SEV automatically lowers taxable value; under Proposal A, the cap may protect the TV.
Relief Requested / Contention of Value
This field asks what you want the Tribunal to do. Write a clear, one-sentence statement, like Petitioner requests that the 2026 true cash value be reduced to \$144,000, the SEV to \$72,000, and the taxable value to \$60,000.
For example, Janet Reeves writes Petitioner requests reinstatement of the principal residence exemption for tax years 2024 and 2025 and a refund of the resulting overpayment.
The edge case is a classification appeal where you want the property reclassified from commercial to residential; state the requested classification verbatim. The common mistake is asking for “a fair value” without naming a number; the Tribunal cannot grant relief it cannot quantify. The misconception is that you can change your number later without amending the petition; an amendment requires leave of the Tribunal.
Statement of Reasons
This field asks why the assessment is wrong. Write two to four sentences explaining the basis: comparable sales, condition issues, income approach for rentals, an appraisal, or an erroneous classification.
For example, Carlos Mendoza writes The subject property is over-assessed because three comparable homes within 0.3 miles sold between June 2025 and December 2025 for an average of \$148,000. The subject also has a failing roof and foundation cracks documented by a licensed contractor.
The edge case is a PRE denial, where the reason is residency proof rather than valuation; attach utility bills, voter registration, and driver’s license. The common mistake is writing “taxes are too high”; that is not a legal basis. The misconception is that the burden is on the assessor; under MCL 205.737, the petitioner carries the burden of proof.
Prior Protest Confirmation
This field asks whether you protested at the local Board of Review. Check YES for residential and agricultural property cases. Attach the Board’s written decision.
For example, Maria Lopez checks YES and attaches her March 12, 2026 Board of Review decision letter.
The edge case is commercial, industrial, or developmental real and personal property, which can go directly to the Tribunal without a Board of Review protest under MCL 205.735a(6). The common mistake is checking YES but not attaching the decision; the Tribunal will issue an order to show cause. The misconception is that a phone call to the assessor counts as a protest; only a written or in-person appearance at the March Board of Review counts.
Property Tax Payment Certification
This field asks whether all uncontested property taxes have been paid. Check YES if both summer and winter taxes are current. Attach proof from the local treasurer.
For example, Marcus Johnson checks YES and attaches a tax payment receipt dated February 14, 2026.
The edge case is properties in tax foreclosure or on a payment plan; partial payment is not enough, and the Tribunal can dismiss under MCL 205.735a(3). The common mistake is paying after filing rather than before; the statute requires payment as a condition of jurisdiction. The misconception is that an escrow account exempts you from the certification; you still must verify payment.
Filing Fee
This field asks which fee tier applies. Match the SEV or non-property tax amount to the fee schedule on the Tribunal’s fees page. Fees range from \$25 for SEV under \$25,000 to \$300 for SEV between \$50,000 and \$100,000 in property cases, and from \$50 to \$300 for non-property cases depending on amount in dispute.
For example, Carlos Mendoza checks the \$125 tier because his SEV is \$95,000.
The edge case is multi-parcel filings; each parcel may require its own fee unless the parcels are contiguous and similarly situated. The common mistake is sending the lowest fee “to be safe”; underpayment delays docketing. The misconception is that the fee is refundable if you settle; it is not.
Signature and Date
This field asks for the signature of the petitioner or authorized representative and the date. Sign in blue or black ink for paper filings, or apply an e-signature inside MiAH. Date the form on the day you sign.
For example, Janet Reeves signs Janet M. Reeves and dates 05/14/2026.
The edge case is a representative signing under a Letter of Authorization; the signature line should read Janet M. Reeves, by Robert Reeves, Authorized Representative. The common mistake is leaving the date blank, which makes the Tribunal treat the petition as filed only when received. The misconception is that a typed name in a Word document is a valid signature; it is not unless e-filed through MiAH.
Three Filled-Out Examples Using Real Scenarios
The three scenarios below show how named filers complete the petition end to end. Each scenario uses the General Small Claims Petition for clarity.
Scenario 1: Maria Lopez, Residential Homeowner Appealing Over-Assessment
| Form Section | What Maria Enters |
|---|---|
| Petitioner Name | MARIA J. LOPEZ |
| Mailing Address | 418 BIRCH LANE, GRAND RAPIDS, MI 49503 |
| Email / Phone | maria.lopez@gmail.com / (616) 555-0142 |
| Respondent | CITY OF GRAND RAPIDS |
| Parcel ID / Address | 41-13-22-101-009 / 418 BIRCH LANE |
| Classification | RESIDENTIAL |
| Tax Year | 2026 |
| Values: AV / SEV / TV | 95,000 / 95,000 / 78,400 |
| Contended Values | 72,000 / 72,000 / 60,000 |
| Reason | Three comparable sales within 0.3 miles averaged \$144,000 in 2025; subject has roof and foundation issues. |
| Board of Review | YES — decision dated 03/12/2026 attached |
| Taxes Paid | YES — receipt dated 02/14/2026 attached |
| Fee | \$125 |
| Signature / Date | Maria J. Lopez / 05/14/2026 |
Scenario 2: Riverbend LLC, Small Commercial Owner Under \$100K SEV
| Form Section | What Riverbend LLC Enters |
|---|---|
| Petitioner Name | RIVERBEND LLC |
| Mailing Address | 200 MAIN STREET, SUITE 4, TRAVERSE CITY, MI 49684 |
| Email / Phone | owner@riverbendllc.com / (231) 555-0188 |
| Respondent | TOWNSHIP OF GARFIELD |
| Parcel ID / Address | 28-05-014-022-00 / 1450 LAKE ROAD |
| Classification | COMMERCIAL |
| Tax Year | 2026 |
| Values: AV / SEV / TV | 98,000 / 98,000 / 92,500 |
| Contended Values | 70,000 / 70,000 / 70,000 |
| Reason | Income approach using actual 2024–2025 rents shows a true cash value of \$140,000. |
| Board of Review | NO — commercial direct appeal under MCL 205.735a(6) |
| Taxes Paid | YES — receipt attached |
| Fee | \$300 |
| Signature / Date | Karen Liu, Member / 05/20/2026 |
Scenario 3: David Park, Non-Property Tax Dispute With Treasury
| Form Section | What David Enters |
|---|---|
| Petitioner Name | DAVID S. PARK |
| Mailing Address | 77 PINE COURT, ANN ARBOR, MI 48104 |
| Email / Phone | davidpark@yahoo.com / (734) 555-0166 |
| Respondent | MICHIGAN DEPARTMENT OF TREASURY |
| Type of Tax | INDIVIDUAL INCOME TAX |
| Tax Years | 2022, 2023 |
| Amount in Dispute | \$8,742 |
| Final Assessment Date | 04/15/2026 |
| Reason | Treasury disallowed the home heating credit despite proof of residency and heating costs. |
| Attachments | Final Assessment, denial letter, utility bills, MI-1040CR-7 |
| Fee | \$100 |
| Signature / Date | David S. Park / 05/05/2026 |
How to File the Completed Form
The Tribunal accepts filings through three channels. Each channel has its own address, fee handling, processing time, and proof-of-filing protocol.
The fastest channel is online filing through the MOAHR MiAH portal. You register with email and government ID, build the petition inside the portal, upload PDF attachments, and pay the fee by credit card or e-check. The portal date-stamps the petition the moment you submit and emails a confirmation receipt that serves as proof of filing. Processing time to docket number is typically 5 to 10 business days.
The traditional channel is U.S. mail. Send the signed petition, attachments, and a check or money order to Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI 48909. Send by certified mail, return receipt requested, because the Tribunal honors the postmark date as the filing date under TTR 217. Keep the green card or tracking number; that is your only proof of filing if the petition is lost.
The third channel is personal delivery to 611 W. Ottawa Street, 2nd Floor, Lansing, MI 48933 during business hours. Bring a self-addressed stamped envelope or extra copy and ask the clerk to date-stamp it as your receipt. Cash is not accepted; bring a check, money order, or credit card.
Email and fax filings are not accepted for new petitions. Once a case is docketed, parties can email exhibits to the assigned hearing referee, but the petition itself must enter through one of the three channels above.
What Happens After You File
After filing, the Tribunal mails or emails a Notice of Docket Number, usually within two to four weeks. The docket number, formatted like 26-001234, is the case identifier you use on every later filing. Save it.
The Tribunal then mails a Notice of Prehearing or Hearing. Small claims hearings are typically scheduled 9 to 14 months after filing. Hearings are held by telephone, video, or in person at one of the Tribunal’s regional locations. The hearing referee reviews the petition, the response, and the exhibits, and asks both sides to present evidence.
The respondent has 28 days from receipt of the docket number to file an answer. Many small respondents miss the deadline and default. The Tribunal will not grant a default judgment automatically; you must still prove your value at the hearing.
After the hearing, the Tribunal issues a Proposed Opinion and Judgment within 60 to 90 days. Either party has 28 days to file written exceptions. If no exceptions are filed, the proposed judgment becomes final and binding, and either side has 21 days to appeal to the Michigan Court of Appeals on questions of law.
Mistakes to Avoid When Filling Out the Form
- Filing after the deadline. Missing the May 31 commercial deadline or the July 31 residential deadline ends the case before it starts under MCL 205.735a.
- Skipping the March Board of Review. Residential and agricultural petitions filed without a Board of Review protest are dismissed for lack of jurisdiction.
- Listing the wrong respondent. Naming the county or the assessor personally instead of the assessing unit invites a motion to dismiss.
- Wrong parcel number. A single missing digit routes your petition to a different property and forces an amendment.
- Blank contention of value. Writing “fair” or “lower” instead of an actual number causes the Tribunal to dismiss for failure to state relief.
- Unpaid taxes. Failing to pay uncontested taxes before filing kills jurisdiction under MCL 205.735a(3).
- Underpaid filing fee. Sending the wrong tier delays docketing and can push you past a deadline.
- Missing Letter of Authorization. A non-owner signing without Form 4515 gets the petition rejected at intake.
- Unsigned petition. Forgetting to sign means the filing is treated as a nullity.
- Outdated form version. Using last year’s PDF causes the clerk to reject the petition because field numbers and certifications change.
- Wrong tax year. Writing the year the notice was received instead of the assessment year wastes the appeal window.
- No exhibits attached. Filing a petition with no comparable sales, appraisal, or photos invites a quick adverse decision.
Do’s and Don’ts
- Do read the Tribunal’s small claims rules before filing because they control deadlines and procedure.
- Do keep a complete copy of the filed petition and every exhibit, since the Tribunal will not return originals.
- Do use MiAH for fastest docketing because portal filings are date-stamped instantly.
- Do attach photographs of any condition issue you cite, because the referee almost never visits the property.
- Do request a telephone or video hearing if travel is hard, because the Tribunal grants these freely.
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Do update your address in writing if you move, because the Tribunal uses the address on file for service.
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Don’t assume the assessor will negotiate after you file, because most local units defend valuations to hearing.
- Don’t ignore prehearing orders, because missing a deadline waives evidence rights.
- Don’t argue that taxes are unfair as a policy matter, because the Tribunal can only address valuation and statutory exemptions.
- Don’t mail the petition without certified tracking, because lost mail leaves you with no proof of filing.
- Don’t include irrelevant personal financial information, because it does not help and may waive privacy.
- Don’t call the referee directly outside of scheduled communications, because ex parte contact is prohibited.
Pros and Cons of Filing on Your Own vs. With Help
- Pro of filing pro se: No attorney fee, which often costs \$1,500 to \$5,000 for a small claims appeal.
- Pro of filing pro se: Small claims rules allow non-attorney representation, so officers and family members can step in.
- Pro of filing pro se: The hearing is informal, reducing the disadvantage of not knowing court rules.
- Pro of filing pro se: You control settlement decisions directly without lawyer back-and-forth.
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Pro of filing pro se: Faster decision-making on whether to accept a settlement offer mid-case.
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Con of filing pro se: Burden of proof on value is on you under MCL 205.737, and proving value is technical.
- Con of filing pro se: You must follow evidentiary rules even in a relaxed hearing, and inadmissible exhibits can sink the case.
- Con of filing pro se: Missed procedural steps such as taxes-paid certification get cases dismissed.
- Con of filing pro se: Cross-examination of the assessor’s appraiser is hard without training.
- Con of filing pro se: Drafting written exceptions to a Proposed Opinion is dense legal work.
Small Claims vs. Entire Tribunal: Quick Differences
| Feature | Small Claims Division |
|---|---|
| Property SEV limit | \$100,000 or less, with PRE/poverty/agricultural exceptions (Entire Tribunal: any SEV) |
| Non-property amount | \$20,000 or less in dispute (Entire Tribunal: any amount) |
| Representation | Non-attorneys allowed (Entire Tribunal: attorneys generally required for entities) |
| Discovery | Limited and informal (Entire Tribunal: full discovery rules) |
| Decision form | Proposed Opinion and Judgment (Entire Tribunal: Final Opinion) |
| Filing fee | \$25–\$300 sliding scale (Entire Tribunal: higher fees) |
FAQs
Can I file the petition after the July 31 deadline if I had a good reason?
No. The deadline is jurisdictional under MCL 205.735a, and the Tribunal cannot extend it for illness, mail delays, or assessor errors.
Do I need a lawyer to file in the Small Claims Division?
No. Individuals, family members, officers of corporations, and members of LLCs may file and appear without an attorney under Tribunal Rule 225.
Can I appeal more than one tax year on the same petition?
Yes. You may include consecutive years if each year was properly protested at the Board of Review or otherwise preserved.
Do I have to pay my property taxes before filing?
Yes. Uncontested taxes must be paid before the Tribunal will hear the case under MCL 205.735a(3).
Should I write the assessor’s name as the respondent?
No. The respondent is the assessing unit of government, like CITY OF FLINT or TOWNSHIP OF CANTON, never the assessor personally.
Do I list the assessment year or the year I received the notice?
Yes, list the assessment year. A March 2026 notice is for tax year 2026, even though you receive it in early 2026.
Can I e-file through MiAH if I do not have a scanner?
Yes. Most modern phones can produce PDFs through their camera apps, and MiAH accepts PDF attachments directly.
Do I need to attach my Board of Review decision letter?
Yes. For residential and agricultural cases, the Board of Review decision is a jurisdictional attachment, and missing it triggers an order to show cause.
Can I change my contention of value after filing?
Yes, but only by motion to amend, and the Tribunal may deny it if the change is too late or prejudicial.
Does filing online cost more than filing by mail?
No. The fee schedule is identical across channels, although MiAH charges a small payment processing surcharge.
Can I represent my LLC without a lawyer in Small Claims?
Yes. A member or officer can sign and appear under Tribunal Rule 225, which is unusual among Michigan tribunals.
Should I check YES on the Board of Review box for a commercial appeal?
No. Commercial, industrial, developmental, and utility property may go directly to the Tribunal under MCL 205.735a(6) without Board of Review.
Do I have to attend the hearing in person?
No. The Tribunal schedules telephone and video hearings on request, and most small claims hearings are now held remotely.
Can the Tribunal raise my assessment if I file an appeal?
Yes. The Tribunal makes an independent determination of true cash value and is not limited to the assessor’s number, so a weak case can backfire.
Related reading
- How to Fill Out Texas Petition – Small Claims (Justice Court) + FAQs
- How to Fill Out Michigan Form DC 100c (w/Examples) + FAQs
- How to Fill Out Michigan Form MC 01 (w/Examples) + FAQs
- How to Fill Out Michigan Form 2602 (w/Examples) + FAQs
- How to Fill Out the Michigan Tax Tribunal Petition – Entire Tribunal + FAQs
- How to Fill Out the Massachusetts Appellate Tax Board Statement Under Informal Procedure
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