DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS  
MICHIGAN ADMINISTRATIVE HEARING SYSTEM  
ADMINISTRATIVE HEARING RULES  
(By authority conferred on the Executive Director of the Michigan Administrative Hearing  
System by Executive Order Nos. 2005-1, 2011-4, and 2011-6, MCL 445.2021, 445.0230,  
445.2032, sections 32 and 49 of 1973 PA 186, MCL 205.732 and 205.749, sections 2233, 12561,  
and 13322 of 1978 PA 368, MCL 333.2233, 333.12561 and 333.13322 and Executive  
Reorganization Order Nos. 1997-2 and 1998-2, MCL 29.451 and 29.461, section 57 of 1989 PA  
300, MCL 281.1352, parts 31, 32, 41, 55, 63, 111, 115, and 201 of 1994 PA 451, MCL 324.101  
to 324.90106, Executive Order 1995-16, MCL 324.99903, section 7 of 1909 PA 106, MCL  
460.557, section 2 of 1909 PA 300, MCL 462.2, section 5 of 1919 PA 419, MCL 460.55, article  
5, section 6 of 1933 PA 254, MCL 479.6, sections 6 and 6a of 1939 PA 6, MCL 479.6 and  
479.6a, section 675, 1949 PA 300, MCL 257.675, section 5 of 1969 PA 200, MCL 247.325,  
section 23 of 1972 PA 106, MCL 252.323, section 210 of 1956 PA 218, MCL 500.210, section  
614 of 1978 PA 368, MCL 333.16141, section 308 of 1980 PA 299, MCL 399.308, and  
Executive Reorganization Orders 1996-1 and 2003-1, MCL 445.2001, 445.2011, sections 6 and  
9 of 1939 PA 280, MCL 400.6 and 400.9, sections 2226 and 2233 of 1978 PA 368, MCL  
333.2226 and 333.2233, section 6 of 1939 PA 280, MCL 400.6 and Executive Reorganization  
Order Nos. 2005-1 and 2011-4, MCL 445.2021 and 445.2030, section 46 of 1974 PA 154, MCL  
408.1046, section 12 of 1978 PA 390, MCL 408.482, section 213 of 1969 PA 317, MCL  
418.213, and Executive Reorganization Order Nos. 1996-2, 2002-1, and 2003-1, MCL 445.201,  
445.2004, 445.2011, section 34 of 1936 PA 1, MCL 421.34, and Executive Reorganization Order  
Nos. 1996-2, 2003-1, 2011-4, 2011-6, MCL 445.2001, 445.2011, 445.2030, 445.2032, sections  
7, 9a and 27 of 1939 PA 176, MCL 423.7, 423.9a, 423.27, and sections 12, 14 of 1947 PA 336,  
MCL 423.212 and 432.214 and Executive Reorganization Order Nos. 1996-2, 2011-4, and 2011-  
5, MCL 445.2001, 445.2030, 445.2031, section 2 of 1943 PA 240, MCL 38.2, section 15 of 1964  
PA 287, MCL 388.1015, sections 1531, 1531i, 1535a, and 1539b of 1976 PA 451, MCL  
380.1531, 380.1531i, 380.1535a, 380.1539b, and Executive Reorganization Order Nos. 1996-1  
and 1996-7, MCL 388.993 and 338.994, section 1701 and 1703 of 1976 PA 451, MCL 380.1701,  
380.1703 and Executive Order 2005-1, MCL 445.2021, section 6 of 1953 PA 232, MCL  
791.206.)  
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CONTENTS  
ADMINISTRATIVE HEARING RULES  
PART 1 - PART 19  
PART 1: GENERAL  
PART 2. TAX TRIBUNAL  
SUBPART A. GENERAL PROVISIONS.  
SUBPART B. MATTERS BEFORE ENTIRE TRIBUNAL  
SUBPART C. MATTERS BEFORE SMALL CLAIMS DIVISION.  
PART 3: DEPARTMENT OF ENVIRONMENTAL QUALITY AND DEPARTMENT OF NATURAL  
RESOURCES  
PART 4: PUBLIC SERVICE COMMISSION.  
PRACTICE AND PROCEDURE BEFORE THE COMMISSION  
SUBPART A. GENERAL PROVISIONS  
SUBPART B. INTERVENTIONS  
SUBPART C. HEARINGS  
SUBPART D. REOPENINGS AND REHEARINGS  
SUBPART E. COMPLAINTS  
SUBPART F. SPECIFIC PROCEEDINGS  
SUBPART G. DECLARATORY RULINGS  
PART 5: DEPARTMENT OF TRANSPORTATION  
SUBPART A. BUREAU OF HIGHWAY TECHNICAL SERVICES – HEARINGS ON TRAFFIC CONTROL  
ORDERS  
SUBPART B. BUREAU OF HIGHWAY TECHNICAL SERVICES DRIVEWAYS, BANNERS, AND  
PARADES ON AND OVER HIGHWAYS HEARINGS AND APPEALS  
SUBPART C. OFFICE OF HIGHWAY SAFETY RELOCATION ASSISTANCE  
SUBPART D. BUREAU OF HIGHWAY TECHNICAL SERVICES ADVERTISING ADJACENT TO  
HIGHWAYS – HEARINGS AND APPEALS  
PART 6: DEPARTMENT INSURANCE AND FINANACIAL SERVICES  
PART 7: LICENSING AND REGULATORY AFFAIRS HEALTH CODE BOARDS. DISCIPLINARY  
PROCEEDINGS  
PART 8: DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS  
CORPORATIONS, SECURITIES & COMMERCIAL LICENSING BUREAU  
PART 9: DEPARTMENT OF COMMUNITY HEALTH PROVIDERS  
HEARING PROCEDURES  
SUBPART A. EMERGENCY MEDICAL SERVICES PERSONNEL LICENSING  
SUBPART B.MEDICAL SERVICES ADMINISTRATION  
MSA PROVIDER HEARINGS  
SUBPART C. LEGISLATION AND POLICY CERTIFICATE OF NEED  
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PART 10: DEPARTMENT OF HUMAN SERVICES & DEPARTMENT OF COMMUNITY HEALTH  
SUBPART A. PUBLIC BENEFITS  
SUBPART B. DEBT ESTABLISHMENT  
SUBPART C. ADOPTION SUBSIDY  
SUBPART D. ADULT FOSTER CARE FACILITY LICENSING AND CHILD CARE ORGANIZATION  
SUBPART E. EXPUNCTION HEARINGS  
PART 11. OCCUPATIONAL SAFETY AND HEALTH  
SUBPART A. GENERAL PROVISIONS  
SUBPART B. CITATION & MODIFICATION OF ABATEMENT HEARINGS  
SUBPART C. VARIANCE HEARINGS  
PART 12: WAGE AND FRINGE BENEFIT HEARINGS  
PART 13: WORKERS’ COMPENSATION HEARINGS AND APPEALS  
SUBPART A. WORKERS’ COMPENSATION BOARD OF MAGISTRATES  
SUBPART B. MICHIGAN COMPENSATION APPELLATE COMMISSION  
PART 14: EMPLOYMENT SECURITY HEARINGS AND APPEALS  
SUBPART A. GENERAL PROVISIONS  
SUBPART B. APPEALS TO ADMINISTRATIVE LAW JUDGES  
SUBPART C. MICHIGAN COMPENSATION APPELLATE COMMISSION  
APPEALS UNEMPLOYMENT CASES  
PART 15. EMPLOYMENT RELATIONS COMMISSION. GENERAL RULES  
PART 16: OFFICE OF RETIREMENT SERVICES  
SUBPART A. GENERAL HEARING RULES  
PART 17: TEACHER CERTIFICATION  
PART 18: SPECIAL EDUCATION HEARINGS  
PART 19: CORRECTIONS  
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PART 1: GENERAL  
R 792.10101 Scope.  
Rule 101. (1) These rules govern practice and procedure in administrative hearings  
conducted by the Michigan administrative hearing system under Executive Reorganization Order  
No. 2005-1, MCL 445.2021, Executive Reorganization Order No. 2011-4, MCL 445.2030, and  
Executive Reorganization Order No. 2011-6, MCL 445.2032.  
(2) The rules in part 1 apply to all administrative hearings conducted by the hearing system,  
except hearings specifically exempted under MCL 445.2021, MCL 445.2030, and MCL  
445.2032, and subject to prevailing practices and procedures established by state and federal  
statutes and the rules for specific types of hearings contained in parts 2, 3, and 5 to 19 of the  
rules.  
(3) The rules in this part do not govern part 4 proceedings before the Michigan public  
service commission, except R 792.10106(2), (3), (4), (5), (6), and (7), provisions for  
disqualification and recusal of administrative law judges.  
(4) The rules in this part do not govern proceedings before the employment relations commission,  
except R 792.10106(2), (3), (4), (5), (6), and (7), provisions for disqualification and recusal of  
administrative law judges.  
History: 2015 AACS; 2016 AACS.  
R 792.10102 Construction of rules.  
Rule 102. (1) These procedural rules shall be construed to secure a fair, efficient, and  
impartial determination of the issues presented in contested cases consistent with due process.  
(2) These rules are not intended to displace any statutorily mandated procedure. If a statute  
prescribes a procedure that conflicts with these rules, the statute governs.  
(3) If an applicable rule does not exist, the 1985 Michigan rules of court and the provisions  
of chapter 4 of the administrative procedures act of 1969, 1969 PA 306, MCL 24.271 to 24.287  
apply.  
(4) A heading or title of a part or section of these rules shall not be considered as a part of  
the rules or used to construe these rules more broadly or narrowly than the text of these rules  
would indicate, but shall be considered as inserted for the convenience to users of these rules.  
History: 2015 AACS.  
R 792.10103 Definitions.  
Rule 103. For purposes of these rules, the words and phrases defined in this rule have the  
meanings ascribed to them.  
(a) “Act” means 1969 PA 306, MCL 24.201 to 24.328, also known as the administrative  
procedures act of 1969.  
(b) “Administrative law judge” means any person assigned by the hearing system to preside  
over and hear a contested case or other matter assigned, including, but not limited to, tribunal  
member, hearing officer, presiding officer, referee, and magistrate.  
(c) “Adjournment” means a postponement of a hearing to a later date.  
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(d) “Administrator” means the person, commission, or board with final decision making  
authority in a contested case, other than an administrative law judge or a tribunal member.  
(e) “Agency” means a bureau, division, section, unit, board, commission, trustee, authority,  
office, or organization within a state department, created by the constitution, statute, or  
department action. Agency does not include an administrative unit within the legislative or  
judicial branches of state government, the governor’s office, a unit having direct governing  
control over an institution of higher education, the state civil service commission, or an  
association of insurers or nonprofit organization of insurer members created under the insurance  
code of 1956, 1956 PA 218, MCL 500.100 to 500.8302.  
(f) “Authorized representative” means a person, other than an attorney, representing a party  
in a proceeding.  
(g) “Contested case” means a proceeding or evidentiary hearing in which a determination of  
the legal rights, duties, or privileges of a named party is made after an opportunity for a hearing.  
(h) “Continuance” means a resumption of a hearing at a later date under these rules.  
(i) “Date of receipt” means the date on which the hearing system receives a filing.  
(j) “Department” means the state department of licensing and regulatory affairs, unless  
otherwise specified as a separate constitutionally created state department.  
(k) “Hearing system” means the Michigan administrative hearing system created under the  
authority of Executive Reorganization Order No. 2005-1, MCL 445.2021.  
(l) “Person” means an individual, partnership, corporation, association, municipality,  
agency, or any other entity.  
(m) “Petitioner” means a person who files a request for a hearing.  
(n) “Referring authority” means a court, state, or local political subdivision including, but  
not limited to, a department, agency, bureau, tribunal, mayor, city council, township supervisor,  
township board, village manager, or village board.  
(o) “Respondent” means a person against whom a proceeding is commenced.  
History: 2015 AACS.  
R 792.10104 Computation of time.  
Rule 104. (1) In computing any period of time prescribed or allowed by these rules, the time  
in which an act is to be done shall be computed by excluding the first day, and including the last,  
unless the last day is a Saturday, Sunday, or state legal holiday, in which case the period will run  
until the end of the next day following the Saturday, Sunday, or state legal holiday.  
(2) Unless otherwise specified by the administrative law judge, rule, or statute, the date of  
receipt of a filing by the hearing system shall be the date used to determine whether a pleading or  
other paper has been timely filed with the hearing system.  
(3) Except where otherwise specified, a period of time in these rules means calendar days,  
not business days.  
History: 2015 AACS.  
R792.10105 Motion for extension of time.  
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Rule 105. Requests for extensions of any time limit established in these rules shall be made  
by written motion and filed with the hearing system before the expiration of the period originally  
prescribed or previously extended, except as otherwise provided by law, or by stipulation of the  
parties. A motion under this rule shall be granted only for good cause or on the written  
stipulation of the parties, and only if the order for extension does not conflict with R 792.10102.  
History: 2015 AACS.  
R 792.10106 Administrative law judge; disqualification and recusal; substitution;  
communications.  
Rule 106. (1) The administrative law judge shall exercise the following powers when  
appropriate:  
(a) Conduct a full, fair, and impartial hearing.  
(b) Take action to avoid unnecessary delay in the disposition of proceedings.  
(c) Regulate the course of the hearing and maintain proper decorum. An administrative law  
judge may exercise discretion with regard to the exclusion of parties, their attorneys or  
authorized representatives or other persons, and may adjourn hearings when necessary to avoid  
undue disruption of the proceedings.  
(d) Administer oaths and affirmations.  
(e) Provide for the taking of testimony by deposition.  
(f) Rule upon offers of proof.  
(g) Rule upon motions and examine witnesses.  
(h) Limit repetitious testimony and time for presentations.  
(i) Set the time and place for continued hearings and fix the time for the filing of briefs and  
other documents.  
(j) Direct the parties to appear, or confer, or both, to consider clarification of issues,  
stipulations of facts, stipulations of law, settlement, and other related matters.  
(k) Require the parties to submit prehearing orders and legal memorandum.  
(l) Examine witnesses as deemed necessary by the administrative law judge to complete a  
record or address a statutory element.  
(m) Grant applications for subpoenas and subpoena witnesses and documents to the extent  
authorized by statute.  
(n) Issue proposed orders, proposals for decision, and final orders and take any other  
appropriate action authorized by law.  
(o) On motion, or on an administrative law judge’s own initiative, adjourn hearings, except  
where statutory provisions limit adjournment authority.  
(2) An administrative law judge may be recused, or disqualified, from a case based on bias,  
prejudice, interest, or any other cause provided for in this rule.  
(3) An administrative law judge may be recused in any proceeding in which the impartiality  
of the administrative law judge might reasonably be questioned, including but not limited to,  
instances in which any of the following exist:  
(a) The administrative law judge has a personal bias or prejudice concerning a party, a  
party’s authorized representative, or a party’s attorney.  
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(b) The administrative law judge has personal knowledge of disputed evidentiary facts  
concerning the proceeding.  
(c) The administrative law judge served as an attorney in the matter in controversy.  
(d) An attorney with whom the administrative law judge previously practiced law serves as  
the attorney in the matter in controversy.  
(e) The administrative law judge has been a material witness concerning the matter in  
controversy.  
(f) An administrative law judge shall voluntarily disclose to the parties any known  
conditions listed in subdivisions (a) to (e) of this subrule.  
(4) An administrative law judge who would otherwise be recused by the terms of this rule  
may disclose on the record the basis of disqualification and may ask the parties and their  
attorneys to consider, out of his or her presence, whether to waive disqualification. If following  
disclosure of any basis for disqualification other than personal bias or prejudice concerning a  
party, the parties agree that the administrative law judge should not be disqualified, the  
administrative law judge may preside over the proceeding. The agreement shall be incorporated  
into the hearing record.  
(5) Any party seeking to disqualify an administrative law judge shall move for the  
disqualification promptly after receipt of notice indicating that the administrative law judge will  
preside or upon discovering facts establishing grounds for disqualification, whichever is later. A  
motion for recusal shall be made in writing and shall be accompanied by an affidavit setting forth  
definite and specific allegations that demonstrate the facts upon which the motion for  
disqualification is based.  
(6) If the challenged administrative law judge denies the motion for disqualification, a party  
may move for the motion to be decided by a supervising administrative law judge.  
(7) If an administrative law judge is disqualified, incapacitated, deceased, otherwise  
removed from, unable to continue a hearing, or to issue a proposal for decision or final order as  
assigned, another administrative law judge shall be assigned to continue the case by the hearing  
system director or his or her designee. To avoid substantial prejudice or to enable the  
administrative law judge to render a decision, the newly assigned administrative law judge may  
order a rehearing on any part of the contested case. This rule applies whether the substitution  
occurs before or after the administrative record is closed.  
(8) Once a case has been referred to the hearing system, no person shall communicate with  
the assigned administrative law judge relating to the merits of the case without the knowledge  
and consent of all other parties to the matter, except as follows:  
(a) The administrative law judge may communicate with another administrative law judge  
relating to the merits of cases at any time or the hearing system staff as provided by, 1969 PA  
306, MCL 24.271 to 24.287.  
(b) The administrative law judge may, when circumstances require, communicate with  
parties, attorneys, or authorized representatives for scheduling, or other administrative purposes  
that do not deal with substantive matters or issues on the merits, provided that the administrative  
law judge reasonably believes that no party will gain procedural or tactical advantage as a result  
of the communication. The administrative law judge shall make provision to promptly notify all  
other parties of the substance of the communication and allow an opportunity to respond.  
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(9) If an administrative law judge receives a communication prohibited by this rule, the  
administrative law judge shall promptly notify all parties, attorneys or authorized representatives  
of the receipt of such communication and its content.  
History: 2015 AACS.  
R 792.10107 Attorneys and authorized representation; misconduct; withdrawal and  
substitution.  
Rule 107. (1) A party may appear in person, by an attorney or by an authorized  
representative where permitted by statute or rule. To appear on behalf of a party, an attorney or  
authorized representative shall file a notice of appearance. A pleading, motion, or other  
document signed and filed by an attorney or authorized representative on behalf of a client is  
deemed the appearance of the attorney or authorized representative. An appearance by an  
attorney or authorized representative is an appearance by his or her firm or office. After a notice  
of appearance has been filed or after an appearance is made on the record, service of all papers in  
a proceeding shall be made upon the person whose name appears on the notice of appearance, at  
the address indicated on the notice of hearing, and shall be effective as service on the party  
represented.  
(2) An attorney or authorized representative who has entered an appearance may withdraw  
from the case, or be substituted for another attorney, only by order of the administrative law  
judge. Timely notice of withdrawal or substitution shall be provided to all parties, their attorneys  
or authorized representatives, and the administrative law judge.  
History: 2015 AACS.  
R 792.10108 Correction of transcripts.  
Rule 108. (1) The administrative law judge may specify corrections to an official hearing  
transcript or make provisions for any party to request relevant corrections of the official hearing  
transcript.  
(2) If the administrative law judge specifies the corrections, the administrative law judge  
shall provide 7 days notice to all parties and a reasonable time for responses in support of or in  
opposition to all or part of the proposed corrections.  
(3) If a party files a request for corrections, all other parties may, within 7 days after the  
filing, file a response to the proposed corrections.  
(4) The administrative law judge shall specify the corrections made to the transcript, either  
upon the record or by order served on all parties.  
(5) Clerical mistakes in judgments, orders, or other parts of the record and errors arising  
from oversight or omission may be corrected with notice to the parties.  
History: 2015 AACS.  
R 792.10109 Filing.  
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Rule 109. (1) Unless authorized to be filed electronically using an electronic filing system,  
all filings shall be on 8 ½ x 11 inch paper.  
(2) Documents received by the hearing system after 5 p.m. eastern standard time are  
considered filed on the following business day.  
(3) Submission by facsimile may be allowed, under all of the following provisions:  
(a) A cover sheet that includes the following information should accompany every  
transmission:  
(i) Case name.  
(ii) Case number.  
(iii) Document title.  
(iv) Name, telephone number, and facsimile number of sender.  
(b) A facsimile consisting of more than 20 pages will not be accepted.  
(c) When a party files by facsimile, the party shall then immediately send a facsimile copy  
of the filing to all other parties named in the case caption, when a facsimile number is available.  
The party shall then serve notice to all other known parties pursuant to the notice requirements of  
these rules.  
(4) Filings shall not be accepted by e-mail unless specifically authorized by the  
administrative law judge, or pursuant to an order issued by the executive director of the hearing  
system.  
History: 2015 AACS.  
R 792.10110 Service of documents and other pleadings; manner of service; date of  
service; statement or proof of service.  
Rule 110. (1) A party shall serve all documents and pleadings filed in a hearing system  
proceeding on all other parties. Unless otherwise directed by the administrative law judge,  
“parties” are the persons named in the case caption. If an appearance has been filed by an  
attorney or authorized representative of a party, documents and pleadings shall be served on the  
attorney of record or authorized representative.  
(2) Service on a party may be completed electronically on request of, or with permission of,  
the party receiving the documents.  
(3) Service, other than electronic, may be completed by mail, facsimile, or commercial  
delivery service or by leaving a copy of the document at the residence, principal office, or place  
of business of the person or agency required to be served.  
(4) When service of any document or pleading is completed by mail or commercial delivery  
service, the date of service is the date of deposit with the United States post office, inter-  
departmental mail delivery system, or other carrier.  
(5) When service of any document or pleading is completed by hand, electronically, or by  
any other method authorized by these rules, the date of service is the date of receipt as indicated  
by a date stamp or other verifiable date on the document or pleading.  
(6) The person or party serving documents on other parties pursuant to this rule shall file  
with the hearing system a written statement of service stating the method or manner of service,  
the identity of the server, the names of the parties served, and the date and place of service.  
When service is completed electronically, the statement of service shall also state the e-mail  
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addresses of the sender and the recipient. Failure to timely file the statement of service will not  
affect the validity of service.  
(7) If a question concerning proper service is raised, the person or party serving the  
documents shall submit a proof of service. When service is made by mail, the return post office  
receipt shall be proof of service. When service is made by private delivery service, the receipt  
showing delivery shall be sufficient proof of service. When service is made in any other manner  
authorized by these rules, verified proof of service shall be made by filing an affidavit of the  
person or party serving the documents. Disputes with respect to proper service will be resolved  
by the administrative law judge assigned to the matter.  
(8) The administrative law judge assigned by the hearing system may decline to consider  
any document or pleading not served pursuant to these rules.  
(9) Mailing a copy under this rule means enclosing it in a sealed envelope addressed to the  
person to be served and placing it into an intra-departmental mail delivery system or depositing  
the sealed envelope with first class postage fully prepaid in the United States mail or other  
commercial delivery service.  
History: 2015 AACS.  
R 792.10111 Notice of hearing.  
Rule 111. If the notice of hearing is issued by the hearing system, the notice shall contain, at  
a minimum, all of the following:  
(a) The address and phone number, if available, of the hearing location.  
(b) A statement of the date, hour, place, and nature of the hearing.  
(c) A statement that all hearings shall be conducted in a barrier-free location and in  
compliance with the americans with disabilities act provisions that states the following:  
“If accessibility is requested (i.e. braille, large print, electronic or audio reader), information  
which is to be made accessible must be submitted to the hearing system at least 14 business days  
before the hearing. If the hearing system is unable to accomplish the conversion prior to the date  
of hearing, an adjournment shall be granted. If a party fails to provide information for conversion  
pursuant to this rule, the administrative law judge has discretion to deny adjournment.”  
(d) A statement of the legal authority and jurisdiction under which the hearing is being held.  
(e) The action intended by the agency, if any.  
(f) A statement of the issues or subject of the hearing. On request, the administrative law  
judge may require the agency or a party to furnish a more definite and detailed statement of the  
issues.  
(g) A citation to the Michigan administrative hearing system administrative hearing rules.  
History: 2015 AACS.  
R 792.10112 Assignment of docket number.  
Rule 112. Upon receipt of a request for a hearing, the hearing system shall assign a docket  
number to the proceeding.  
History: 2015 AACS.  
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R 792.10113 Mailing address and telephone number of parties.  
Rule 113. (1) All parties to a case shall keep the hearing system informed of their current  
mailing addresses, telephone numbers, and facsimile numbers.  
(2) Failure to keep the hearing system informed of a current mailing address, telephone  
number, or facsimile number may result in the hearing proceeding in the absence of a party who  
fails to appear.  
History: 2015 AACS.  
R 792.10114 Prehearing conferences.  
Rule 114. (1) The administrative law judge may hold a prehearing conference to resolve  
matters prior to the hearing.  
(2) A prehearing conference may be convened to address matters including, but not limited  
to, any of the following:  
(a) Issuance of subpoenas.  
(b) Factual and legal issues.  
(c) Stipulations.  
(d) Requests for official notice.  
(e) Identification and exchange of documentary evidence.  
(f) Admission of evidence.  
(g) Identification and qualification of witnesses.  
(h) Motions.  
(i) Order of presentation.  
(j) Scheduling.  
(k) Alternative dispute resolution.  
(l) Position statements.  
(m) Settlement.  
(n) Any other matter that will promote the orderly and prompt conduct of the hearing.  
(3) At the discretion of the administrative law judge, all or part of a prehearing conference  
may be recorded.  
(4) Prehearing conferences may be conducted in person, by telephone, by videoconference,  
or other electronic means at the discretion of the administrative law judge.  
(5) When a prehearing conference has been held, the administrative law judge shall issue a  
prehearing order which states the actions taken or to be taken with regard to any matter  
addressed at the prehearing conference.  
(6) If a prehearing conference is not held, the administrative law judge may issue a  
prehearing order to regulate the conduct of proceedings.  
(7) If a party fails to appear for a prehearing conference after proper notice, the  
administrative law judge may proceed with the conference in the absence of that party.  
(8) A party who fails to attend a prehearing conference is subject to any procedural  
agreement reached, and any order issued, with respect to matters addressed at the conference.  
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History: 2015 AACS.  
R 792.10115 Motion practice.  
Rule 115. (1) All requests for action addressed to the administrative law judge, other than  
during a hearing, shall be made in writing. Written requests for action shall state specific grounds  
and describe the action or order sought. A copy of all written motions or requests for action shall  
be served pursuant to these rules.  
(2) All motions shall be filed at least 14 days prior to the date set for hearing unless other  
scheduling provisions prevent compliance with this timeline or the need for the motion could not  
reasonably have been foreseen 14 days prior to hearing.  
(3) A response to a motion may be filed within 7 days after service of the written motion  
unless otherwise ordered by the administrative law judge or unless other scheduling provisions  
prevent compliance with this timeline. Either party may request an expedited ruling.  
(4) All motions and responses shall include citations of supporting authority and, if germane,  
supporting affidavits or citations to evidentiary materials of record.  
(5) The administrative law judge has discretion to require oral argument on a motion or  
allow or deny oral argument based on a request from a party.  
(6) A request for oral argument on a motion shall be made in writing.  
(7) Notice of oral argument on a motion shall be given prior to the date set for hearing. At  
the discretion of the administrative law judge, a hearing on a motion may be conducted in whole  
or in part by telephone. The administrative law judge shall rule upon motions within a reasonable  
time.  
(8) Multiple motions may be consolidated for oral argument.  
(9) A party may withdraw a motion for oral argument at any time.  
(10) Any relief granted by the administrative law judge in response to a motion should be  
incorporated in a written order, the proposal for decision, or the final order.  
History: 2015 AACS.  
R 792.10116 Stipulations.  
Rule 116. (1) The parties may agree upon facts, or any portion of facts, in controversy by  
written stipulation or by a statement entered into the record.  
(2) Stipulations shall be used as evidence at the hearing or subsequent proceedings.  
(3) Stipulations are binding on the parties that have acknowledged acceptance of the  
stipulations.  
History: 2015 AACS.  
R 792.10117 Discovery.  
Rule 117. Except as otherwise provided for by statute or rule or by leave of the  
administrative law judge, discovery in a contested case shall not be allowed.  
History: 2015 AACS.  
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R 792.10118 Joint hearing; consolidation of proceedings; other orders.  
Rule 118. When separate pending cases involve a substantial and controlling common  
question of fact or law, the administrative law judge may take any of the following actions:  
(a) Order a joint hearing on any or all of the issues noticed for hearing.  
(b) Order consolidation of the cases.  
(c) Issue additional orders that expedite proceedings in a cost effective manner.  
History: 2015 AACS.  
R 792.10119 Location.  
Rule 119. (1) The hearing system may schedule a hearing at any location unless location is  
dictated by statute or controlling rules.  
(2) A party may file a motion asserting good cause for change of venue.  
History: 2015 AACS.  
R 792.10120 Record.  
Rule 120. (1) The hearing system shall maintain an official record of each case or  
proceeding.  
(2) The record shall include all of the following:  
(a) Notice of hearings and orders of adjournment.  
(b) Prehearing orders.  
(c) Motions, pleadings, briefs, petitions, requests, agency rulings and intermediate written  
rulings.  
(d) Evidence presented.  
(e) A statement of matters officially noticed.  
(f) Offers of proof, objections, and rulings.  
(g) An official recording of the proceeding prepared by the administrative law judge.  
(h) Transcripts, if ordered by the administrative law judge or submitted by a party prior to  
issuance of a final decision.  
(i) Final orders or orders on reconsideration.  
(j) Written notation of any ex parte communications referred to on the record.  
(3) The administrative law judge may authorize the use of tape recorders, cell phones, and  
other mechanical, electronic, or video recording devices. The administrative law judge may  
prohibit devices for any of the following reasons:  
(a) The device is obtrusive or disruptive.  
(b) The device may cause intimidation of witnesses.  
(c) The device may disclose the identity of witnesses or parties entitled to privacy.  
(d) The device may intrude on attorney-client communication.  
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(4) Recordings, other than the official recording prepared by the administrative law judge or  
court reporter hired by the hearing system, shall not be accepted to challenge the official record  
unless adopted by the administrative law judge.  
History: 2015 AACS.  
R 792.10121 Telephone and electronic hearings.  
Rule 121. (1) The administrative law judge may conduct all or part of a hearing by  
telephone, video-conference, or other electronic means.  
(2) All substantive and procedural rights apply to all hearings under this rule.  
History: 2015 AACS.  
R 792.10122 Initial procedures; converting to prehearing.  
Rule 122. An initial hearing may be either an evidentiary hearing or a prehearing  
conference. For good cause, the administrative law judge may convert an initial hearing from an  
evidentiary hearing to a prehearing conference.  
History: 2015 AACS.  
R 792.10123 Hearing by brief.  
Rule 123. (1)When it appears to the administrative law judge that a material issue of fact  
does not exist, and the questions to be resolved are solely questions of law, the administrative  
law judge may direct that the hearing be conducted by submission of briefs.  
(2) After consulting with the parties, the administrative law judge shall prescribe the time  
limits for submission of briefs and provide direction on whether filings are to be either  
simultaneous or successive.  
History: 2015 AACS.  
R 792.10124 Presentation.  
Rule 124. (1) A party may make or waive a closing statement. If a party elects to make a  
closing statement, the administrative law judge may order closing arguments to be submitted in  
writing and may require written proposed findings of fact and conclusions of law.  
(2) Unless otherwise directed by the administrative law judge, the party having the burden of  
proof shall go forward first with presentation of evidence. A party may submit rebuttal evidence.  
History: 2015 AACS.  
R 792.10125 Evidence; admissibility; objections; submission in written form.  
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Rule 125. (1) The Michigan rules of evidence, as applied in a civil case in circuit court shall  
be followed in all proceedings as far as practicable, but an administrative law judge may admit  
and give probative effect to evidence of a type commonly relied upon by reasonably prudent  
persons in the conduct of their affairs.  
(2) Irrelevant, immaterial, or unduly repetitious evidence may be excluded.  
(3) Effect shall be given to the rules of privilege recognized by law.  
(4) Objections to offers of evidence may be made and shall be noted in the record.  
(5) For the purpose of expediting a hearing, and when the interests of the parties will not be  
substantially prejudiced, the administrative law judge may require submission of all or part of the  
evidence in written form.  
History: 2015 AACS.  
R 792.10126 Evidence to be entered on record; documentary evidence.  
Rule 126. (1) Evidence in a proceeding shall be offered and made a part of the record if  
admitted by the administrative law judge. Other factual information shall not be used as the basis  
of the decision of the administrative law judge, unless parties are provided notice. Documentary  
evidence may be received in the form of a copy or excerpt, if the original is not readily available.  
Upon timely request, a party shall be given an opportunity to compare a copy with the original,  
when available. Documentary evidence may be incorporated by reference if the materials are  
available for examination by the parties.  
(2) If materials and exhibits offered, but not admitted, are made part of the record for  
purposes of appeal, they shall be clearly marked by the administrative law judge as “rejected”.  
(3) Exhibits that are rejected as duplicates of material already contained in the file or record,  
shall be returned to the party offering the exhibits, and shall not be included in the record on  
appeal.  
(4) Exhibits introduced into evidence, but later withdrawn, shall not be considered part of  
the record on appeal.  
History: 2015 AACS.  
R 792.10127 Official notice of facts; evaluation of evidence.  
Rule 127. An administrative law judge may take official notice of judicially cognizable  
facts, and general, technical, or scientific facts within an agency’s specialized knowledge. The  
administrative law judge shall notify parties at the earliest practicable time of any officially  
noticed fact which pertains to a material disputed issue. On timely request before issuance of a  
final decision, the parties shall be provided an opportunity to dispute the fact or its materiality.  
History: 2015 AACS.  
R 792.10128 Witnesses.  
Rule 128. (1) The testimony of all witnesses shall be upon oath or affirmation.  
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(2) Witnesses may be sequestered by the administrative law judge on his or her own  
initiative, or upon request of a party.  
(3) Opposing parties shall be entitled to cross examine witnesses.  
(4) The testimony of a witness may be taken by deposition with permission of the  
administrative law judge. A party taking a deposition shall give notice to all parties.  
(5) The administrative law judge may limit the number of witnesses to prevent cumulative  
or irrelevant evidence, and to prevent unnecessary delay.  
History: 2015 AACS.  
R 792.10129 Summary disposition.  
Rule 129. (1) A party may make a motion for summary disposition of all or part of a  
proceeding. When an administrative law judge does not have final decision authority, he or she  
may issue a proposal for decision granting summary disposition on all or part of a proceeding if  
he or she determines that that any of the following exists:  
(a) There is no genuine issue of material fact.  
(b) There is a failure to state a claim for which relief may be granted.  
(c) There is a lack of jurisdiction or standing.  
(2) If the administrative law judge has final decision authority, he or she may determine the  
motion for summary decision without first issuing a proposal for decision.  
(3) If the motion for summary disposition is denied, or if the decision on the motion does not  
dispose of the entire action, then the action shall proceed to hearing.  
(4) In hearings held under the occupational code, 1980 PA 229, MCL 339.101 to 339.2919,  
the administrative law judge shall not issue an order of summary disposition.  
(5) In hearings held under the worker’s disability compensation act of 1969, 1969 PA 317,  
MCL 418.101 to 418.941, the administrative law judge or magistrate shall not issue an order of  
summary disposition pursuant to subrule (1)(a) of this rule.  
History: 2015 AACS.  
R 792.10130 Post-hearing briefs.  
Rule 130. A party may request an opportunity to submit a post-hearing brief. The  
administrative law judge may grant or deny the request based on the nature of the proceedings.  
The administrative law judge may also require a post-hearing brief on his or her own initiative.  
History: 2015 AACS.  
R 792.10131 Proposals for decision.  
Rule 131. (1) When the final decision is made by a person who did not conduct the hearing  
or review the record, the decision, if adverse to a party other than the agency itself, shall not be  
made until a proposal for decision is served on the parties and an opportunity is given to each  
party adversely affected to file exceptions and present written arguments to the person who will  
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make the final decision. On review of a proposal for decision, the final decision authority shall  
have all of the powers which it would have if it had presided at the hearing.  
(2) The proposal for decision shall be prepared by a person who conducted the hearing or  
who has read the complete record. A proposal for decision shall contain findings of fact and  
conclusions of law and an analysis or rationale for conclusions.  
(3) A decision shall become a final decision in the absence of exceptions or review by an  
entity with final decision authority.  
History: 2015 AACS.  
R792.10132 Exceptions.  
Rule 132. Except in occupational board cases, and cases where the administrative law judge  
has final decision authority, the parties may file exceptions to a proposal for decision within 21  
days after the proposal for decision is issued and entered. An opposing party may file a response  
to exceptions within 14 days after exceptions are filed.  
History: 2015 AACS.  
R 792.10133 Final decisions and orders.  
Rule 133. (1) Except where a controlling statute mandates the period for issuing final  
decisions or orders, an administrative law judge with final decision authority shall issue a final  
decision within a reasonable period of time. The final decision shall be in writing or stated on the  
record. A written final decision shall include separate sections entitled “findings of fact” and  
“conclusions of law.” Findings of fact set forth in statutory language shall include a concise  
statement of the underlying supporting facts. Findings of fact shall be based exclusively on the  
evidence. If a party submits proposed findings of fact that would control the decision or order,  
the decision or order shall include a ruling on each proposed finding. Each conclusion of law  
shall be supported by authority or reasoned opinion.  
(2) A decision or order shall be based on the record as a whole or a portion of the record. A  
decision or order shall be supported by competent, material, and substantial evidence.  
(3) A copy of the decision or order shall be delivered or mailed on the date it is entered and  
issued to each party and any authorized representatives or attorneys of record.  
History: 2015 AACS.  
R 792.10134 Default judgments.  
Rule 134. (1) If a party fails to attend or participate in a scheduled proceeding after a  
properly served notice, the administrative law judge may conduct the proceedings without  
participation of the absent party. The administrative law judge may issue a default order or other  
dispositive order which shall state the grounds for the order.  
(2) Within 7 days after service of a default order, the party against whom it was entered may  
file a written motion requesting the order be vacated. If the party demonstrates good cause for  
failing to attend a hearing or failing to comply with an order, the administrative law judge may  
reschedule, rehear, or otherwise reconsider the matter as required to serve the interests of justice  
and the orderly and prompt conduct of proceedings.  
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History: 2015 AACS.  
R 792.10135 Request for reconsideration.  
Rule 135. (1) If the decision or order of an administrative law judge is final, a party may file  
a request for reconsideration and the administrative law judge may grant the request for  
reconsideration upon a showing of material error.  
(2) A request for reconsideration shall state with specificity the material error claimed. A  
request for reconsideration which presents the same issues previously ruled on, either expressly  
or by reasonable implication, shall not be granted.  
(3) A request for reconsideration shall be filed within 14 days after the issuance of a decision  
or order, or such other time fixed by statute or rule governing specific proceedings.  
History: 2015 AACS.  
R 792.10136 Request for rehearing.  
Rule 136. (1) Where for justifiable reasons the record of testimony made at the hearing is  
found to be inadequate for purposes of judicial review, the administrative law judge on his or her  
own initiative, or on request of a party, shall order a rehearing.  
(2) A request for a rehearing shall be filed prior to submission of a proposal for decision to  
the final decision authority or prior to issuance of a final decision by the administrative law  
judge. If a request for rehearing is granted the hearing shall be noticed and conducted in the same  
manner as an original hearing. The evidence received at the rehearing shall be included in the  
record for any further department, agency, or judicial review. A decision from the original  
hearing may be amended or vacated after the rehearing.  
History: 2015 AACS.  
R 792.10137 Appeals.  
Rule 137. If an appeal of a final decision or order is taken to circuit court, probate court or  
the court of appeals, the appellant shall file a copy of the claim or application of appeal with the  
hearing system.  
History: 2015 AACS.  
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PART 2. TAX TRIBUNAL  
SUBPART A. GENERAL PROVISIONS.  
R 792.10201 Scope.  
Rule 201. (1) The rules in parts 1 and 2 govern practice and procedure in all contested cases  
before the tribunal. To the extent there is a conflict between the rules in parts 1 and 2 the rules in  
part 2 shall govern.  
(2) The rules in part 2 shall be known and shall be referred to as the “tax tribunal rules” and  
may be cited as “TTR.”  
History: 2013 AACS; 2015 AACS.  
R 792.10203 Definitions.  
Rule 203. As used in these rules:  
(a) “Tax tribunal act” means 1973 PA 186, MCL 205.701 to 205.779.  
(b) “Clerk” means the chief clerk or a deputy clerk of the tribunal.  
(c) “Entire tribunal” means the hearing division of the tribunal other than the small claims  
division.  
(d) “Non-property tax appeal” means any contested case, other than a property tax appeal,  
over which the tribunal has jurisdiction.  
(e) “Property tax appeal” means any contested case relating to real and personal property  
assessments, valuations, rates, special assessments, refunds, allocation, or equalization or any  
other contested case brought before the tribunal under the state’s property tax laws.  
(f) “Referee” means a contractual small claims hearing referee whose powers are limited to  
those provided by the tribunal.  
(g) “Small claims division” means the residential property and small claims division created  
by section 61 of the tax tribunal act, MCL 205.761.  
(h) The terms defined in the tax tribunal act and in 1893 PA 206, MCL 211.1 to 211.155,  
have the same meanings when used in these rules.  
History: 2013 AACS; 2015 AACS.  
R 792.10205 Payment of fees or charges.  
Rule 205. Tribunal fees or charges shall be paid separately for each contested case in cash  
or by check, money order, or other draft payable to the order of “State of Michigan.” Payments  
shall be mailed or delivered to the clerk of the tribunal at the tribunal’s office. Tribunal fees or  
charges may also be paid separately for each proceeding electronically, if provided for by the  
tribunal.  
History: 2013 AACS; 2015 AACS.  
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R 792.10207 Records; removal; public access; electronic signatures.  
Rule 207. (1) The original paper record for each contested case, including all pleadings and  
documents filed and exhibits offered in the contested case, shall not be taken from a hearing  
room or the tribunal’s office except as authorized by the tribunal.  
(2) The printed copy of any pleading, motion, document, or exhibit submitted through the  
tribunal’s e-filing system shall be a paper representation of that electronic pleading, motion,  
document, or exhibit, and shall be included in the original paper record for that contested case in  
the order in which the electronic pleading, motion, document, or exhibit was received through  
the tribunal’s e-filing system, as provided in section 7 of 2000 PA 305, MCL 450.837.  
(3) After the time for appeal has expired, the clerk shall make a party’s paper exhibits  
available for return to the party. If a paper exhibit is not claimed within 90 days after the paper  
exhibit is made available for return, then the clerk may dispose of the paper exhibit at his or her  
discretion.  
(4) Except upon order of the tribunal for good cause shown or as otherwise provided by  
law, all public records of the tribunal are available for inspection. Copies may be obtained from  
the clerk upon payment of the charge provided in R 792.10217 and R 792.10267.  
(5) Pleadings and documents submitted through the tribunal’s e-filing system shall be  
“signed” by typing “/s/ John Smith Attorney,” “/s/ John Smith Authorized Representative,” or  
“/s/ John Smith,” if a party is appearing on his or her own behalf on the signature line of the  
pleading or document, or by applying a graphic representation of the signature to the pleading or  
document.  
History: 2013 AACS; 2015 AACS.  
R 792.10209 Costs.  
Rule 209. (1) The tribunal may, upon motion or its own initiative, award costs in a  
contested case, as provided by section 52 of the tax tribunal act, MCL 205.752.  
(2) If costs are awarded, a bill of costs shall be filed and served within 21 days of the entry  
of the order awarding costs, unless otherwise provided by the tribunal. A party may file a  
response objecting to the bill of costs or any item in the bill within 14 days after service of the  
copy of the bill, unless otherwise provided by the tribunal. Failure to file an objection to the bill  
of costs within the applicable time period constitutes a waiver of any right to object to the bill.  
(3) The bill of costs shall state separately each item claimed and the amount claimed, and  
shall be verified by affidavit of the party or the party’s attorney or authorized representative.  
The affidavit shall state that each item is correct and was necessarily incurred.  
History: 2013 AACS; 2015 AACS.  
R 792.10211 Service of decisions, orders, and notices.  
Rule 211. Service of decisions, orders, and notices entered in a contested case shall be made  
on each party at that party’s last known mailing or e-mail address, unless an attorney or  
authorized representative is appearing on behalf of that party. If an attorney or authorized  
representative is appearing on behalf of that party, then service shall be made on the attorney or  
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authorized representative at his or her last known mailing or e-mail address, as provided in  
section 52 of the tax tribunal act, MCL 205.752. Service by mail or e-mail on an attorney or  
authorized representative shall constitute service on his or her office.  
History: 2013 AACS; 2015 AACS.  
R 792.10213 Appeals.  
Rule 213. An appeal from a decision of the tribunal shall be taken in accordance with  
section 53 of the tax tribunal act, MCL 205.753. If an appeal is taken to the court of appeals,  
then the appellant shall file a copy of the claim of appeal or application for leave to appeal with  
the clerk of the tribunal together with the appropriate filing fee, as provided in R 792.10217 and  
R 792.10267.  
History: 2013 AACS; 2015 AACS.  
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SUBPART B. MATTERS BEFORE ENTIRE TRIBUNAL.  
R 792.10215 Scope.  
Rule 215. The rules in subpart a and in this subpart govern practice and procedure in all  
contested cases pending in the entire tribunal and shall be known as the entire tribunal rules. If  
an applicable entire tribunal rule does not exist, the 1995 Michigan rules of court, as amended,  
and sections 71 to 87 of the administrative procedures act (apa), MCL 24.271 to 24.287, and  
sections 121 to 128 of the apa, MCL 24.321 to 24.328, shall govern.  
History: 2013 AACS; 2015 AACS.  
R 792.10217 Fees and charges.  
Rule 217. The following fees shall be paid to the clerk in all entire tribunal proceedings  
upon filing, unless otherwise provided by the tribunal:  
(a) The fee for filing property tax appeal petitions:  
Filing fee  
(i) Allocation, apportionment, and equalization appeals........................$250.00.  
(ii) Valuation appeals.  
Value in contention*  
Filing fee**  
$100,000 or less.............................................................................................$250.00.  
$100,000.01 to $500,000................................................................................$400.00.  
More than $500,000…..................................................................................$600.00.  
*Value in contention is the difference between the assessed value as established by the board  
of review and the state equalized value contended by the petitioner or the difference between the  
taxable value as established by the board of review and the taxable value contended by the  
petitioner, whichever is greater.  
**The filing fee for multiple, contiguous parcels owned by the same person is the filing fee  
for the parcel that has the largest value in contention, plus $25.00 for each additional parcel, not  
to exceed a total filing fee of $2,000.00.  
(b) The fee for filing a motion to amend a property tax appeal petition to add a subsequent  
year assessment is equal to 50% of the fee provided in subdivision (a)(ii) of this rule for the  
assessment to be added.  
(c) The fee for filing a property tax appeal petition contesting a special assessment or a non-  
property tax appeal petition is $250.00.  
(d) The fee for filing a property tax appeal petition contesting the classification of property  
is $150.00.  
(e) The fee for filing a stipulation for entry of consent judgment instead of a property tax  
appeal or non-property tax appeal petition is $50.00.  
(f) If a petition has been filed, the fee for filing a stipulation for entry of consent judgment is  
$50.00.  
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(g) The fee for filing a motion for immediate consideration or a motion for summary  
disposition or partial summary disposition is $100.00.  
(h) The fee for filing a motion to withdraw a petition is $0.00.  
(i) The fee for the filing of a stipulation or motion by an attorney or authorized  
representative who has entered an appearance in a proceeding to withdraw from or be substituted  
for in that proceeding is $0.00.  
(j) The fee for the filing of all other motions is $50.00.  
(k) The fee for the filing of multiple motions in a single document is the largest fee that  
would have been charged if each motion had been filed separately.  
(l) The fee for the certification of the record on appeal to the court of appeals is $100.00.  
(m) The fee for copies of pleadings and other documents is $ .50/page.  
History: 2013 AACS.  
R 792.10219 Commencement of contested cases; motions to amend to add a subsequent  
tax year; election of small claims division and entire tribunal; other filings.  
Rule 219. (1) A contested case is commenced by mailing or delivering a petition to the  
tribunal with the appropriate filing fee within the time periods prescribed by statute. A contested  
case may also be commenced with the tribunal by electronic submission of a petition within the  
time periods prescribed by statute, if provided for by the tribunal.  
(2) A motion to amend a property tax appeal petition to include an assessment in a  
subsequent tax year is considered to be filed within the time periods prescribed by statute if it has  
been mailed, delivered, or submitted electronically to the tribunal with appropriate filing fee on  
or before the expiration of the applicable time period, unless otherwise provided by the tribunal.  
(3) A petitioner, who files a defective petition and the tribunal is unable to determine the  
division of the tribunal in which the contested case is being filed, will be presumed to have  
elected to have the matter heard in the small claims division. If a motion to transfer is filed after  
the scheduling of the hearing and the motion is granted by the tribunal, the petitioner shall pay all  
entire tribunal filing fees and any costs incurred by the respondent as a result of the transfer,  
unless otherwise provided by the tribunal.  
(4) Pleadings, motions, and documents are considered filed upon mailing or delivery, as  
provided by rule 2.107 of the Michigan court rules. Pleadings, motions, and documents may also  
be submitted through the tribunal’s e-filing system, if provided for by the tribunal. Pleadings,  
motions, and documents submitted through the tribunal’s e-filing system are considered filed  
upon successful submission of the pleading, motion, or document. Unsuccessful submissions  
through the tribunal’s e-filing system due to a system-wide outage are considered timely if filed  
on the following business day.  
(5) Submissions by mail are considered filed on the date indicated by the U.S. postal service  
postmark on the envelope containing the submissions. Submissions by commercial delivery  
service are considered filed on the date the submissions were given to the commercial service for  
delivery to the tribunal as indicated by the receipt date on the package containing the  
submissions. Submissions by personal service are considered filed on the date the submissions  
were received. Submissions through the tribunal’s e-filing system by 11:59 p.m. on a business  
day are considered filed on that business day. Submissions on a Saturday, a Sunday, or a holiday  
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are considered filed on the following business day, as provided by section 35a of the tax tribunal  
act, MCL 205.735a.  
History: 2013 AACS; 2015 AACS.  
R 792.10221 Pleadings; amended and supplemented pleadings; content of pleadings,  
motions, and documents; service of pleadings, motions, and documents.  
Rule 221. (1) An application for review or any other document initiating a contested case is  
considered to be a petition. See also R 792.10227. A document raising an affirmative defense or  
allegations in response to a petition is considered to be an answer. The petition and answer are  
pleadings and no other pleadings shall be allowed, except that an answer may be made to  
petitions filed by parties who are later substituted for or joined in a contested case. A petition or  
answer may be amended or supplemented by leave of the tribunal only. With the exception of  
amendments to include a prior or subsequent tax year assessment in property tax appeal, leave to  
amend or supplement shall be freely given when justice so requires. Amendments to include a  
prior or subsequent tax assessment in a property tax appeal must be filed as required by law. See  
section 35a of the tax tribunal act, MCL 205.735a and section 53a of 1893 PA 206, MCL  
211.53a.  
(2) All pleadings and motions filed with the tribunal shall contain all of the following  
information:  
(a) The caption “Michigan Tax Tribunal.”  
(b) The title of the appeal.  
(c) The docket number of the appeal after it is assigned by the tribunal.  
(d) A designation showing the nature of the pleading or motion.  
(3) All documents, other than pleadings and motions, shall contain both of the following:  
(a) The docket number of the appeal after it is assigned by the tribunal.  
(b) A designation showing the nature of the document.  
(4) The petition shall note the docket number assigned by the tribunal and be served as  
provided for in this rule within 45 days of the issuance of the notice of docket number, unless  
otherwise provided by the tribunal. Failure to serve the petition with noted docket number  
within 45 days of the issuance of the notice of docket number shall result in the dismissal of the  
contested case, unless otherwise provided by the tribunal.  
(5) The petition with noted docket number, if it is a property tax appeal petition other than a  
property tax petition contesting a special assessment, shall be served by a petitioner, other than a  
unit of government, in the following manner:  
(a) Mailed by certified mail or delivered by personal service to the following officials at  
their last known address:  
(i) The certified assessor or board of assessors of the unit of government that established the  
assessment being appealed.  
(ii) The city clerk, in the case of cities.  
(iii) The township supervisor or clerk, in the case of townships.  
(b) Mailed by first-class mail or delivered by personal service to the following officials at  
their last known address:  
(i) The county equalization director for any county affected.  
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(ii) The county clerk for any county affected.  
(iii) The secretary of the local school board.  
(iv) The treasurer of the state of Michigan.  
(6) The petition with noted docket number, if it is a property tax appeal petition other than a  
property tax appeal petition contesting a special assessment, shall be served by a petitioner that is  
a unit of government by certified mail or by personal service on the party or parties-in-interest  
with respect to the property or properties at issue. The petition shall also be served by first-class  
mail or by personal service on the following officials at their last known address:  
(a) The county equalization director for any county affected.  
(b) The county clerk for any county affected.  
(c) The secretary of the local school board.  
(d) The treasurer of the state of Michigan.  
(7) The petition with noted docket number, if it is a property tax appeal petition contesting a  
special assessment, shall be served by certified mail or by personal service on the clerk of the  
unit of government, authority, or body levying the special assessment being appealed at the  
clerk’s last known address.  
(8) The petition with noted docket number, if it is a non-property tax appeal petition, shall  
be served by certified mail or by personal service on either of the following officials at their last  
known address:  
(a) The treasurer of the state of Michigan, if the tax was levied by the department of  
treasury.  
(b) The clerk of the local unit of government, if the tax was levied by the local unit of  
government.  
(9) Proof of service shall be submitted within 45 days of the issuance of the notice of docket  
number establishing by either a written acknowledgment receipt of the petition with noted docket  
number that is dated and signed by the persons authorized under these rules to receive it or by  
certification stating the facts of service. Failure to submit the proof of service may result in the  
dismissal of the contested case.  
(10) Answers, motions, and documents filed with the tribunal shall be served concurrently  
by first-class mail or personal service, as provided in R 792.10211 and in rule 2.107 of the  
Michigan court rules. Answers, motions, and documents filed with the tribunal may also be  
served electronically, if provided for by the tribunal.  
(11) Proof of service shall be submitted with all answers, motions, and documents  
establishing by either a written acknowledgment receipt of the answer, motion, or document that  
is dated and signed by the person authorized under these rules to receive it or by certification  
stating the facts of service. Failure to submit the proof of service may result in the holding of a  
party or parties in default, as provided by R 792.10231.  
History: 2013 AACS; 2015 AACS.  
R 792.10223 Appearance and representation; amicus curiae.  
Rule 223. (1) An attorney or authorized representative may appear on behalf of a party in a  
contested case by signing the petition or other document initiating the participation of that party  
in the contested case or by filing an appearance. The tribunal may require an attorney or  
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authorized representative to provide a written statement of authorization signed by the party on  
whose behalf the attorney or authorized representative is appearing.  
(2) If a petition or other document initiating the participation of a party is signed by an  
attorney or authorized representative, that petition or document shall state the name of the party  
on whose behalf the attorney or authorized representative is appearing; the attorney or authorized  
representative’s name; the name of their firm, if any; and the firm’s mailing and e-mail addresses  
and telephone number. If there is no firm, the attorney or authorized representative shall state  
the attorney or authorized representative’s mailing and e-mail addresses and telephone number.  
The attorney or authorized representative shall promptly inform the clerk and all parties or their  
attorneys or authorized representatives in writing of any change in that information.  
(3) An appearance filed by an attorney or authorized representative shall state the name of  
the party or parties on whose behalf the attorney or authorized representative is appearing; the  
attorney or authorized representative’s name; the name of their firm, if any; and the firm’s  
mailing and e-mail addresses and telephone number or, if there is no firm, the attorney or  
authorized representative’s mailing and e-mail addresses and telephone number. The attorney or  
authorized representative shall promptly inform the clerk and all parties or their attorneys or  
authorized representatives in writing of any change in that information.  
(4) An attorney or authorized representative may withdraw from a contested case or be  
substituted for by stipulation or order of the tribunal. The stipulation shall be signed by the party  
or parties, the attorney or authorized representative, and the new attorney or authorized  
representative, if any. If the stipulation is signed by a new attorney or authorized representative,  
the new attorney or authorized representative shall also submit an appearance, as provided by  
this rule. If the stipulation is not signed by a new attorney or authorized representative, the  
stipulation shall indicate the mailing and e-mail addresses for the service of notices, orders, and  
decisions and the telephone number for contacting that party.  
(5) In the absence of an appearance by an attorney or authorized representative, a party is  
considered to appear for himself, herself, or itself. If a party is appearing for himself, herself, or  
itself, that party shall promptly inform the clerk and all parties or their attorneys or authorized  
representatives in writing of any change in that party’s mailing and e-mail addresses and  
telephone number.  
(6) Parties may be added or dropped by order of the tribunal on its own initiative or on  
motion of any interested person at any stage of the contested case and according to terms that are  
just.  
(7) The tribunal may, upon motion, order a person or, upon motion or its own initiative,  
order a state or local governmental unit to appear as amicus curiae or in another capacity as the  
tribunal considers appropriate.  
History: 2013 AACS; 2015 AACS.  
R 792.10225 Motions.  
Rule 225. (1) All requests to the tribunal requiring an order in a contested case, including  
stipulated requests, shall be made by written motion filed with the clerk and accompanied by the  
appropriate fee, unless otherwise provided by the tribunal. Motions may be amended or  
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supplemented by leave of the tribunal only, and leave to amend or supplement shall be freely  
given when justice so requires.  
(2) If the motion is not accompanied by the appropriate fee or the tribunal is unable to  
determine whether the appropriate fee was paid, the tribunal shall issue a notice of no action. If  
the appropriate fee is paid within 21 days of the issuance of the notice of no action or as  
otherwise provided by the tribunal, action shall be taken on the motion. If the appropriate fee is  
not paid within 21 days of the issuance of the notice of no action or as otherwise provided by the  
tribunal, the motion shall be re-filed with appropriate filing fee.  
(3) Motions shall be served concurrently on all other parties of record unless an attorney or  
authorized representative has filed an appearance on behalf of those parties and then service shall  
be made on the attorney or authorized representative and proof of service shall be filed with the  
clerk.  
(4) Written opposition to motions, other than motions for which a motion for immediate  
consideration has been filed or motions for reconsideration, shall be filed within 21 days after  
service of the motion, unless otherwise provided by the tribunal.  
(5) Written opposition to motions, for which a motion for immediate consideration has been  
filed, shall be filed within 7 days after service of the motion for immediate consideration, if the  
motion for immediate consideration includes a statement verifying that the party filing the  
motion has notified all parties of the filing of the motion for immediate consideration and  
indicating whether the parties will be filing a response to the motion or motions for which the  
motion of immediate consideration was filed. If the motion for immediate consideration does  
not include that statement, written opposition to those motions shall be filed within 21 days after  
service of the motion for immediate consideration, unless otherwise provided by the tribunal.  
(6) Pleading on motions shall be limited to the motion and a brief in support of the motion  
and a single response to the motion and a brief in support of the response. A brief in support of  
a motion or response, if any, shall be filed concurrently with the motion or response.  
History: 2013 AACS; 2015 AACS.  
R 792.10227 Petitions.  
Rule 227. (1) A petition shall contain a statement of facts, without repetition, upon which  
the petitioner relies in making its claim for relief. The statement shall be made in separately  
designated paragraphs. The contents of each paragraph shall be limited, as far as practicable, to a  
statement of a single fact. Each claim shall be stated separately when separation facilitates the  
clear presentation of the matters set forth. See also R 792.10221.  
(2) A petition shall not cover more than 1 assessed parcel of real property, except as  
follows:  
(a) A single petition involving real property may cover more than 1 assessed parcel of real  
property if the real property is contiguous and within a single assessing unit.  
(b) A single petition involving personal property may cover more than 1 assessed parcel of  
personal property located on the same real property parcel within a single assessing unit.  
(c) A single petition involving personal property may cover personal property located on  
different real property parcels if the property is assessed as 1 assessment and is located within a  
single assessing unit.  
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(d) A single petition may include both real and personal property, if the personal property is  
located on the real property parcel or parcels at issue within a single assessing unit.  
(3) Each petition shall contain all of the following information:  
(a) The petitioner’s name, legal residence or, in the case of a corporation, its principal office  
or place of business, mailing address, if different than the address for the legal residence or  
principal place of business, e-mail address, and telephone number.  
(b) The name of the opposing party or parties.  
(c) A description of the matter in controversy, including the type of tax, the year or years  
involved, and, in a property tax appeal, all of the following information:  
(i) The present use of the property, the use for which the property was designed, and the  
classification of property.  
(ii) Whether the matter involves any of the following:  
(A) True cash value.  
(B) Taxable value.  
(C) Uniformity.  
(D) Exemption.  
(E) Classification.  
(F) A combination of the areas specified in subparagraphs (A) to (E) of this paragraph.  
(G) Special assessment.  
(H) Non-property taxes, interest, and penalties.  
(iii) For multifamily residential property, whether the property is subject to governmental  
regulatory agreements and a subsidy and the type of subsidy involved.  
(d) A statement of the amount or amounts in dispute, which shall include the following, as  
applicable:  
(i) In taxable value contested cases, a statement indicating whether there is a dispute relative  
to the value of an addition or a loss.  
(ii) In non-property tax appeals, a statement of the portion of the tax admitted to be correct,  
if any, and a copy of the assessment or other notice being appealed attached to the petition.  
(e) In true cash value, taxable value, uniformity, exemption, classification, or special  
assessment contested cases, a statement as to whether the matter in controversy has been  
protested, the date of the protest and, if applicable, the date of receipt of the disputed tax bill.  
(f) A clear and concise statement of the facts upon which the petitioner relies, except for  
facts that the opposing party has the burden of proving.  
(g) The relief sought.  
(h) The signature of the petitioner or petitioner’s attorney or authorized representative.  
(4) In equalization, allocation, and apportionment contested cases, the petition shall be  
sworn to and be in compliance with applicable statutes.  
History: 2013 AACS; 2015 AACS.  
R 792.10229 Answers.  
Rule 229. (1) The respondent shall have 28 days from the date of service of the petition to file  
an answer or responsive motion. Failure to file an answer or responsive motion within 28 days  
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may result in the holding of the respondent in default and the conducting of a default hearing, as  
provided in R 792.10231.  
(2) The answer shall be written to fully advise the petitioner and the tribunal of the nature of the  
defense and shall contain a specific admission or denial of each material allegation in the  
petition. If the respondent is without knowledge or information sufficient to form a belief as to  
the truth of an allegation, then the answer shall so state and the statement shall have the effect of  
a denial. If the respondent intends to qualify or deny only a part of an allegation, then the answer  
shall specify so much of the allegation as is true and shall qualify or deny only the remainder. In  
addition, the answer shall contain a clear and concise statement of every ground on which the  
respondent relies and has the burden of proof. Paragraphs of the answer shall be designated to  
correspond to paragraphs of the petition to which they relate.  
(3) An answer may assert as many defenses as the respondent may have against a petitioner. A  
defense is not waived by being joined with 1 or more other defenses. All defenses not asserted  
in either the answer or by appropriate motion are waived, except for either the following  
defenses:  
(a) Lack of jurisdiction.  
(b) Failure to state a claim upon which relief may be granted.  
(4) In a special assessment contested case, the answer shall specify the statutory authority  
under which the special assessment district was created.  
History: 2013 AACS; 2015 AACS.  
R 792.10231 Defaults; “default hearing” defined; dismissals; withdrawals; transfers.  
Rule 231. (1) If a party has failed to plead, appear, or otherwise proceed as provided by  
these rules or the tribunal, the tribunal may, upon motion or its own initiative, hold that party in  
default. A party held in default shall cure the default as provided by the order holding the party  
in default and, if required, file a motion to set aside the default accompanied by the appropriate  
fee within 14 days of the entry of the order holding the party in default or as otherwise provided  
by the tribunal. Failure to comply with an order of default may result in the dismissal of the  
contested case or the conducting of a default hearing as provided in this rule.  
(2) For purposes of this rule, “default hearing” means a hearing at which the defaulted party is  
precluded from presenting any testimony, submitting any evidence, and examining the other  
party’s witnesses.  
(3) A petition may be withdrawn upon motion filed by the petitioner before the answer or  
first responsive motion has been filed with the tribunal. Once the answer or first responsive  
motion has been filed, a petition may be withdrawn upon motion filed by petitioner only if the  
other party or parties do not object to the withdrawal.  
(4) Failure of a party to properly prosecute the contested case, comply with these rules, or  
comply with an order of the tribunal is cause for dismissal of the contested case or the  
conducting of a default hearing for respondent. Upon motion made within 21 days of the entry  
of the order, an order of dismissal may be set aside by the tribunal for reasons it considers  
sufficient. See R 792.10225.  
(5) By stipulation of the parties or by a petitioner’s motion and notice to the respondent, the  
tribunal may transfer a matter to the small claims division by order.  
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History: 2013 AACS; 2015 AACS.  
R 792.10233 Applicability of discovery procedures to equalization, allocation, and  
apportionment contested cases.  
Rule 233. For equalization, allocation, and apportionment contested cases, the prehearing  
and discovery procedures fixed by R 792.10237 to R 792.10247 do not apply, unless otherwise  
provided by the tribunal.  
History: 2013 AACS; 2015 AACS.  
R 792.10237 Valuation disclosure; witness list.  
Rule 237. (1) For purposes of this rule and R 792.10255, “valuation disclosure” means  
documentary or other tangible evidence in a property tax contested case that a party relies upon  
in support of the party’s contention as to the true cash value of the subject property or any  
portion thereof and contains the party’s value conclusions and data, valuation methodology,  
analysis, or reasoning.  
(2) A party’s valuation disclosure in a property tax contested case shall be filed with the  
tribunal and exchanged with the opposing party as provided by the tribunal. However, a party  
may, if the party has reason to believe that the opposing party may not exchange a valuation  
disclosure as provided by the tribunal, submit a valuation disclosure to the tribunal together with  
a motion and appropriate filing fee requesting the tribunal’s leave to withhold the valuation  
disclosure until the opposing party exchanges a valuation disclosure with that party.  
(3) A party shall submit to the tribunal and the other party or parties a prehearing statement, as  
required by R 792.10247. The prehearing statement shall provide the other party or parties and  
the tribunal with the name and address of any person who may testify and with a general  
summary of the subject area of the testimony. A person who is not disclosed as a witness shall  
not be permitted to give testimony, unless, for good cause shown, the tribunal permits the  
testimony to be taken.  
History: 2013 AACS; 2015 AACS.  
R 792.10239 Interrogatories to parties.  
Rule 239. (1) A party to a contested case may serve upon all adverse parties written  
interrogatories to be answered by the party to whom the interrogatories are directed.  
(2) Interrogatories shall be answered separately and fully in writing under oath. If an  
interrogatory is objected to, the reasons for objection shall be stated in place of an answer. The  
answers shall be signed by the person making them and shall contain information that is  
available to the party served or that could be obtained by the party from its employees, agents,  
representatives, or persons who may testify on the party’s behalf. The party to whom the  
interrogatories are directed shall serve a copy of the answers on the party or the party’s attorney  
or authorized representative submitting the interrogatories and on all other parties or their  
attorneys or authorized representatives within 28 days after service of the interrogatories.  
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(3) If any of the interrogatories have not been answered within the time specified under  
subrule (2) of this rule, then the tribunal, on motion and for good cause shown, may issue an  
order compelling a response.  
(4) To the extent that answers are admissible as evidence before the tribunal, answers to  
interrogatories may be used against the party making them, and an adverse party may introduce  
an answer that has not been previously offered in evidence by a party.  
(5) A person who answers interrogatories is not the witness of the party who submits the  
interrogatories.  
(6) By tribunal order, interrogatories may be limited, as justice requires, to protect the  
answering party from annoyance, expense, embarrassment, oppression, or violation of a  
privilege.  
(7) A party who has given a response that was complete when made is not under a duty to  
supplement the response to include information thereafter acquired, unless provided by the  
tribunal, except as follows:  
(a) To supplement the response with respect to any question directly addressed to the  
identity and location of persons having knowledge of discoverable matters, or the identity of  
each person expected to be called as a witness at the hearing, the subject matter on which the  
witness is expected to testify, and the substance of the witness’s testimony.  
(b) To amend a prior response that the party knows was incorrect when made based on  
information obtained by the party, or to amend a prior response that was correct when made, but  
that is no longer true and failing to amend the response is, in substance, a knowing concealment.  
History: 2013 AACS; 2015 AACS.  
R 792.10241 Depositions.  
Rule 241. Parties may stipulate to take depositions or may, by written motion, request to  
take the testimony of any person, including a party, by deposition for the purpose of discovery or  
for use as evidence in the contested case, or for both purposes, and the tribunal, in its discretion,  
may order the taking of depositions.  
History: 2013 AACS; 2015 AACS.  
R 792.10243 Requests for production of documents and tangible things for inspection,  
copying, or photographing; inspection of property.  
Rule 243. (1) A party to a contested case may serve upon another party a request to produce  
or permit the inspection and copying or photographing, by or on behalf of the requesting party,  
of any designated documents, papers, books, records, accounts, letters, photographs, objects, or  
tangible things, which are not privileged, which come within the scope of discovery permitted by  
rule 2.302(B) of the Michigan court rules, and which are in the party’s possession, custody, or  
control.  
(2) A party to a contested case may serve upon another party a request to permit entry and  
inspection of the property under appeal by or on behalf of the requesting party.  
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(3) A party upon whom a request is served under subrule (1) or (2) of this rule shall serve a  
copy of the response to the request on the party or party’s attorney or authorized representative  
submitting the request and on all other parties within 28 days of service of the request.  
(4) If a party upon whom a request is served under subrule (1) or (2) of this rule does not  
comply with the request, then the tribunal may, upon motion or its own initiative, order the party  
to do either of the following:  
(a) Produce or permit the inspection and copying or photographing, by or on behalf of the  
requesting party, of any designated documents, papers, books, records, accounts, letters,  
photographs, objects, or tangible things, which are not privileged and come within the scope of  
discovery permitted by rule 2.302(B) of the Michigan court rules, and which are in the party’s  
possession, custody, or control.  
(b) Permit entry and inspection of the property under appeal.  
(5) The order may specify the time, place, and manner of making the production or  
permitting the inspection and copying or photographing of any designated documents, papers,  
books, records, accounts, letters, photographs, objects, or tangible things or entry and inspection  
of the property under appeal. The order may prescribe other terms and conditions as are just.  
(6) The tribunal may order a person who has been served with a subpoena duces tecum  
under R 792.10253 to produce or permit the inspection and copying or photographing of  
designated documents or other tangible things relevant to the subject matter of the pending  
contested case and within the scope of discovery.  
(7) If the party or person claims that the item is not in his, her, or its possession or control or  
that he, she, or it does not have information calculated to lead to discovery of the item’s  
whereabouts, then he, she, or it may be ordered to submit to examination before a tribunal  
member or to other means of discovery regarding the claim.  
History: 2013 AACS; 2015 AACS.  
R 792.10247 Prehearing conference; joint hearing and consolidation.  
Rule 247. (1) Except as provided by R 792.10233 or as otherwise provided by the tribunal,  
a prehearing conference shall be held in all contested cases before the entire tribunal for  
scheduling a hearing in the contested case.  
(2) Not less than 14 days before the prehearing conference or as otherwise provided by the  
tribunal, each party shall file and exchange a prehearing statement in a form determined by the  
tribunal.  
(3) The purposes of the prehearing conference are as follows:  
(a) To specify, in a property tax appeal, the present use of the property, the use for which  
the property was designed, and the classification of the property.  
(b) To specify all sums in controversy and the particular issues to which they relate.  
(c) To specify the factual and legal issues to be litigated.  
(d) To consider the formal amendment of all petitions and answers or their amendment by  
prehearing order, and, if desirable or necessary, to order that the amendments be made.  
(e) To consider the consolidation of petitions for hearing, the separation of issues, and the  
order in which issues are to be heard.  
(f) To consider all other matters that may aid in the disposition of the contested case.  
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(4) The administrative law judge who conducts the prehearing conference shall prepare, and  
cause to be served upon the parties or their representatives, not less than 14 days in advance of  
hearing, an order summarizing the results of the conference specifically covering each of the  
items stated in this rule and R 792.10114. The summary of results controls the subsequent  
course of the contested case unless modified at or before the hearing by the tribunal to prevent  
manifest injustice.  
(5) When a contested case is ready for prehearing as determined by the tribunal, the clerk  
shall schedule the contested case for a prehearing conference at a time and place to be designated  
by the tribunal or shall place the contested case on a prehearing general call.  
(6) Notice of the date, time, and place of the prehearing conference shall be provided to the  
parties not less than 28 days before the date of the prehearing conference, unless otherwise  
provided by the tribunal.  
(7) The clerk shall send notice of the prehearing general call and scheduling order to all  
parties whose case is placed on the prehearing general call not less than 28 days before the  
commencement of the prehearing general call, unless otherwise ordered by the tribunal. The  
notice shall set forth the time period in which the prehearing conference will be held and the  
dates for the filing and exchange of valuation disclosures, prehearing statements, and the closure  
of discovery.  
(8) The tribunal may direct the parties or the parties’ attorney or authorized representative to  
furnish it with a prehearing brief as to the legal issues involved in the proceeding and designate  
the manner and time for filing and serving of the briefs.  
(9) Failure to appear at a duly scheduled prehearing conference may result in the dismissal  
of the contested case or the scheduling of a default hearing as provided in R 792.10231(4).  
(10) Discovery shall not be conducted after completion of the prehearing conference, unless  
otherwise provided by the tribunal.  
History: 2013 AACS; 2015 AACS.  
R 792.10249 Stipulations.  
Rule 249. A consent judgment may be entered upon submission of a stipulation with  
appropriate fee, if the stipulation is signed by all parties or their attorneys or authorized  
representatives and the stipulation is found to be acceptable to the tribunal. The stipulation shall  
be on a form made available by the tribunal or shall be in a written form that is in substantial  
compliance with the tribunal’s form.  
History: 2013 AACS.  
R 792.10251 Hearings.  
Rule 251. (1) When a contested case is ready for hearing, the clerk shall schedule the matter  
for a hearing at a time and place to be designated by the tribunal. The clerk shall send notice of  
the time, date, and place of a hearing to all parties or their attorneys or authorized representatives  
not less than 28 days before the hearing, unless otherwise provided by the tribunal.  
(2) The tribunal may, on motion or its own initiative, adjourn a hearing.  
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History: 2013 AACS; 2015 AACS.  
R 792.10253 Subpoenas.  
Rule 253. (1) On written request of a party to a contested case, the tribunal, through the  
clerk, shall, as provided by section 36 of the tax tribunal act, MCL 205.736, issue subpoenas for  
the attendance and testimony of witnesses and, if appropriate, the production of evidence at  
hearing or deposition, including, but not limited to, books, records, correspondence, and  
documents in their possession or under their control.  
(2) A party may serve a subpoena by mailing or delivery as provided by rule 2.105 of the  
Michigan court rules. However, a party may not serve a subpoena less than 3 business days  
before a scheduled hearing, unless otherwise provided by the tribunal.  
(3) Proceedings to enforce a subpoena may be commenced in the circuit court for the  
county in which the hearing is held.  
History: 2013 AACS; 2015 AACS.  
R 792.10255 Conduct of hearings.  
Rule 255. (1) All hearings before the entire tribunal shall be recorded either electronically  
or stenographically, or both, in the discretion of the tribunal.  
(2) Without leave of the tribunal, a witness may not testify as to the value of property  
without submission of a valuation disclosure signed by that witness and containing that witness’  
value conclusions and the basis for those conclusions. This requirement does not preclude an  
expert witness from rebutting another party’s valuation evidence. The expert witness may not,  
however, testify as to the value of the property at issue unless the expert witness submitted a  
valuation disclosure signed by that expert witness.  
(3) If a witness is not testifying as to the value of property or as an expert witness, then his  
or her testimony in the form of opinions or inferences shall be limited to opinions or inferences  
that are rationally based on the perception of the witness and that are helpful to a clear  
understanding of his or her testimony or the determination of a fact in issue, as provided in rule  
701 of the Michigan rules of evidence.  
History: 2013 AACS; 2015 AACS.  
R 792.10257 Rehearings or reconsideration.  
Rule 257. (1) The tribunal may order a rehearing or reconsideration of any decision or order  
upon its own initiative or the motion of any party filed within 21 days of the entry of the decision  
or order sought to be reheard or reconsidered.  
(2) No response to the motion may be filed and there is no oral argument, unless otherwise  
provided by the tribunal.  
History: 2013 AACS; 2015 AACS.  
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R 792.10259 Witness fees.  
Rule 259. A witness who is summoned to a hearing, or whose deposition is taken, shall  
receive the same fees and mileage as witnesses in the circuit courts of the state. A witness shall  
not be required to testify until the fees and mileage provided for have been tendered to him or her  
by the party at whose instance he or she has been subpoenaed.  
History: 2013 AACS; 2015 AACS.  
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SUBPART C. MATTERS BEFORE SMALL CLAIMS DIVISION.  
R 792.10261 Scope.  
Rule 261. The rules in subpart A and this subpart govern practice and procedure in all  
contested cases pending in the small claims division and shall be known as the small claims  
rules. If an applicable small claims rule does not exist, then the entire tribunal rules govern,  
except for rules that pertain to discovery, which, in the small claims division, is by leave of the  
tribunal only.  
History: 2013 AACS; 2015 AACS.  
R 792.10263 Jurisdiction.  
Rule 263. (1) A property tax appeal petition contesting a property’s state equalized or  
taxable value may be heard in the small claims division if any 1 of the following properties is  
exclusively involved:  
(a) Real property classified as residential.  
(b) Real property that has a principal residence exemption, as provided in section 7cc of  
1893 PA 206, MCL 211.7cc.  
(c) Real property classified as agricultural.  
(d) Real property with less than 4 rental units.  
(e) Any other property where the value in contention is not more than the amount provided  
by section 62 of the tax tribunal act, MCL 205.762.  
(2) A non-property tax appeal petition may be heard in the small claims division if the  
amount of tax in dispute is not more than the amount provided by section 62 of the tax tribunal  
act, MCL 205.762, exclusive of interest and penalty charges.  
(3) A property tax appeal petition contesting a special assessment may be heard in the small  
claims division if the amount of the special assessment in dispute is not more than the amount  
provided by section 62 of the tax tribunal act, MCL 205.762.  
History: 2013 AACS; 2015 AACS.  
R 792.10265 Records.  
Rule 265. (1) A formal transcript shall not be taken for any contested case conducted in the  
small claims division, unless otherwise provided by the tribunal.  
(2) An informal transcript of a contested case conducted in the small claims division is not a  
record of the proceeding, unless otherwise provided by the tribunal.  
History: 2013 AACS; 2015 AACS.  
R 792.10267 Fees.  
Rule 267. (1) There is no fee for the filing of a property tax appeal petition, a motion, or a  
stipulation for entry of consent judgment in a small claims division proceeding contesting a  
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property’s state equalized or taxable value, if the property has, at the time of the filing of the  
petition, a principal residence exemption of at least 50% for all tax years at issue.  
(2) There is no fee for the filing of a property tax appeal petition, a motion, or a stipulation  
for entry of consent judgment in a small claims division proceeding contesting the denial of a  
poverty exemption only.  
(3) For all other small claims appeals, the following fees shall be paid to the clerk upon  
filing:  
(a) The fee for filing a property tax appeal petition contesting a property’s state equalized or  
taxable value for property classified as residential real is 50% of the filing fee provided in R  
792.10217(a). If the petition contains multiple, contiguous parcels of property owned by the  
same person, there shall be an additional $25.00 fee for each additional parcel, not to exceed a  
total filing fee of $1,000.00.  
(b) The fee for filing a property tax appeal petition contesting a property’s state equalized or  
taxable value for property that is not classified as residential real is the fee provided in R  
792.10217(a).  
(c) The fee for filing a property tax appeal petition contesting the denial of a principal  
residence or qualified agricultural exemption is $25.00.  
(d) The fee for filing a property tax appeal petition contesting a special assessment or a non-  
property tax appeal petition is $100.00.  
(e) The fee for filing a property tax appeal petition contesting the classification of property  
is $75.00.  
(f) The fee for filing a stipulation for entry of consent judgment instead of a property tax  
appeal or non-property tax appeal petition is $25.00.  
(g) If a petition has been filed, the fee for filing a stipulation for entry of consent judgment  
is $25.00.  
(h) The fee for filing a motion for immediate consideration or a motion for summary  
disposition or partial summary disposition is $50.00.  
(i) The fee for filing a motion to withdraw a petition is $0.00.  
(j) The fee for the filing of a stipulation or motion by an attorney or authorized  
representative who has entered an appearance in a proceeding to withdraw from or be substituted  
for in that proceeding is $0.00.  
(k) The fee for the filing of all other motions is $25.00.  
(l) The fee for the filing of multiple motions in a single document is the largest fee that  
would have been charged if each motion had been filed separately.  
(4) The fee for the certification of the record on appeal to the court of appeals is $100.00.  
(5) The fee for copies of pleadings and other documents is $ .50/page.  
History: 2013 AACS.  
R 792.10269 Petitioner’s election of small claims division.  
Rule 269. A petitioner who wishes to have a matter heard in the small claims division must  
elect to do so.  
History: 2013 AACS; 2015 AACS.  
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