DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS  
MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES  
ADMINISTRATIVE HEARING RULES  
(By authority conferred on the executive director of the Michigan office of administrative  
hearings and rules by Executive Reorganization Order Nos. 2005-1, 2011-4, 2011-6, 2019-1, and  
2019-3, MCL 445.2021, 445.2030, 445.2032, 324.99923, and 125.1998, and section 33 of the  
administrative procedures act of 1969, 1969 PA 306, MCL 24.233, as well as the following  
provisions applicable to specific practice areas:  
Part 2: sections 32 and 49 of the tax tribunal act, 1973 PA 186, MCL 205.732 and 205.749.  
Part 3: sections 2233 and 13322 of the public health code, 1978 PA 368, MCL 333.2233 and  
333.13322; Executive Reorganization Order Nos. 1995-6, 1997-2, and 1998-2, MCL 324.99903,  
29.451, and 29.461; and parts 31, 33, 41, 55, 63, 111, 115, and 201 of the natural resources and  
environmental protection act, 1994 PA 451, MCL 324.3101 to 324.3134, 324.3301 to 324.3315,  
324.4101 to 324.4113, 324.5501 to 324.5542, 324.6301 to 324.6321, 324.11101 to 324.11153,  
324.11501 to 324.11554, and 324.20101 to 324.20142.  
Part 4: 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; sections 6 and 6a of 1939 PA 3, MCL 460.6 and 460.6a,  
section 6 of the motor carrier act, 1933 PA 254, MCL 479.6; and Executive Reorganization  
Order No. 2015-3, MCL 460.21.  
Part 5: section 675 of the Michigan vehicle code, 1949 PA 300, MCL 257.675; section 5 of  
1969 PA 200, MCL 247.325, and section 23 of the highway advertising act of 1972, 1972 PA  
106, MCL 252.323.  
Part 6: section 210 of the insurance code of 1956, 1956 PA 218, MCL 500.210.  
Part 7: section 16141 of the public health code, 1978 PA 368, MCL 333.16141.  
Part 8: section 308 of the occupational code, 1980 PA 299, MCL 339.308, and Executive  
Reorganization Order Nos. 1996-1 and 2003-1, MCL 330.3101 and 445.2011.  
Part 9: sections 6 and 9 of the social welfare act, 1939 PA 280, MCL 400.6 and 400.9; and  
sections 2226 and 2233 of the public health code, 1978 PA 368, MCL 333.2226 and 333.2233.  
Part 10: section 6 of the social welfare act, 1939 PA 280, MCL 400.6; and Executive  
Reorganization Order Nos. 2015-4 and 2018-6, MCL 38.1174, and 722.110.  
Part 11: section 46 of the Michigan occupational safety and health act, 1974 PA 154, MCL  
408.1046.  
Part 12: section 12 of 1978 PA 390, MCL 408.482, and section 7 of the paid medical leave  
act, 2018 PA 338, MCL 408.967.  
Part 13: section 213 of the worker’s disability compensation act of 1969, 1969 PA 317,  
MCL 418.213, and Executive Reorganization Order Nos. 1996-2, 2002-1, and 2003-1, MCL  
445.2001, 445.2004, and 445.2011.  
Part 14: section 34 of the Michigan employment security act, 1936 (Ex Sess) PA 1, MCL  
421.34, and Executive Reorganization Order Nos. 1996-2 and 2003-1, MCL 445.2001 and  
445.2011.  
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Part 15: sections 7, 9a, and 27 of 1939 PA 176, MCL 423.7, 423.9a, 423.27, sections 12 and  
14 of 1947 PA 336, MCL 423.212 and 432.214; and Executive Reorganization Order Nos. 1996-  
2 and 2011-5, MCL 445.2001 and 445.2031.  
Part 16: section 2 of the state employees’ retirement act, 1943 PA 240, MCL 38.2.  
Part 17: section 15 of 1964 PA 287, MCL 388.1015; sections 1531, 1531i, 1535a, and 1539b  
of the revised school code, 1976 PA 451, MCL 380.1531, 380.1531i, 380.1535a, and 380.1539b;  
and Executive Reorganization Order Nos. 1996-6 and 1996-7, MCL 388.993 and 388.994.  
Part 18: sections 1701 and 1703 of the revised school code, 1976 PA 451, MCL 380.1701  
and 380.1703.  
Part 19: section 6 of the corrections code of 1953, 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  
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SUBPART C. LEGISLATION AND POLICY CERTIFICATE OF NEED  
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  
Page 4  
PART 1: GENERAL  
R 792.10101 Scope.  
Rule 101. (1) These rules govern practice and procedure in administrative hearings  
conducted by the Michigan office of administrative hearings and rules under Executive  
Reorganization Order Nos. 2005-1, 2011-4, 2011-6, 2019-1, and 2019-3, MCL 445.2021,  
445.2032, 324.99923, and 125.1998.  
(2) 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 these rules, the  
rules in this part apply to all administrative hearings conducted by the hearing system, except  
hearings specifically exempted under Executive Reorganization Order Nos. 2005-1, 2011-4, and  
2011-6, MCL 445.2021, 445.2030, and 445.2032.  
(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, and R 792.10121, provisions for  
telephone and electronic hearings.  
(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, and R 792.10121, provisions for telephone and electronic  
hearings.  
History: 2015 AACS; 2016 AACS; 2023 MR 19, Eff. Sept. 29, 2023.  
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. As used in these rules:  
(a) “Act” means the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to  
24.328.  
(b) “Adjournment” means a postponement of a hearing to a later date.  
Page 5  
(c) “Administrative law judge” means any person assigned by the hearing system to preside  
over a contested case or other matter, including, but not limited to, a tribunal member, hearing  
officer, presiding officer, referee, or magistrate.  
(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 an individual, other than an attorney, who has been  
given legal authority to represent 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 department of licensing and regulatory affairs, unless otherwise  
specified as a separate constitutionally created state department.  
(k) “Electronic signature” means an electronic symbol attached to or logically associated  
with a document or pleading and executed or adopted by a person with the intent to sign the  
document or pleading. This may be a graphic image of the signature or text designated as a  
signature, such as “/s/ John Smith,” “/s/ John Smith, Attorney,” or “/s/ John Smith, Authorized  
Representative”.  
(l) “Hearing system” means the Michigan office of administrative hearings and rules created  
under the authority of Executive Reorganization Order Nos. 2005-1 and 2019-1, MCL 445.2021  
and 324.99923.  
(m) “Person” means an individual, partnership, corporation, association, municipality,  
agency, or any other entity.  
(n) “Petitioner” means a person who files a request for a hearing.  
(o) “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.  
(p) “Respondent” means a person against whom a proceeding is commenced.  
History: 2015 AACS; 2023 MR 19, Eff. Sept. 29, 2023.  
R 792.10104 Computation of time.  
Rule 104. (1) In computing any period of time contemplated by these rules, the time in  
which an act is to be done is computed by excluding the first day, and including the last day,  
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.  
Page 6  
(2) Unless otherwise specified by the administrative law judge, rule, or statute, the date of  
receipt of a filing by the hearing system is 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.  
(4) Unless otherwise specified by the administrative law judge, rule, or statute, the date on  
which a document is considered filed is governed by R 792.10109(3).  
History: 2015 AACS; 2023 MR 19, Eff. Sept. 29, 2023.  
R792.10105 Motion for extension of time.  
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; authority; disqualification and recusal;  
substitution; communications; conduct.  
Rule 106. (1) The administrative law judge shall exercise the following authority 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.  
(j) Fix the time for the filing and service of briefs and other documents to the hearing  
system and the other parties.  
(k) 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.  
(l) Require the parties to submit filings, including, but not limited to, proposed prehearing  
orders and legal memoranda.  
(m) Examine witnesses as deemed necessary by the administrative law judge to complete a  
record or address a statutory element.  
Page 7  
(n) Grant applications for subpoenas and subpoena witnesses and documents to the extent  
authorized by statute.  
(o) Issue proposed orders, proposals for decision, and final orders and take any other  
appropriate action authorized by law.  
(p) 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 shall disclose to the parties any known conditions listed in  
subdivisions (a) to (e) of this subrule and may be recused or disqualified from 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.  
(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.  
(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 the administrative law judge’s 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 must  
be incorporated into the hearing record.  
(5) Any party seeking to disqualify an administrative law judge shall promptly move for the  
disqualification after receiving notice indicating that the administrative law judge will preside or  
upon discovering facts establishing grounds for disqualification, whichever is later. A motion  
under this section must be made in writing and accompanied by an affidavit setting forth specific  
allegations that demonstrate the facts upon which the motion 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, or unable to continue a hearing or to issue a proposal for decision or final order as  
assigned, another administrative law judge must be assigned to continue the case by the hearing  
system director or the hearing system director's 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 subrule 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 may 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:  
Page 8  
(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 sections 71  
to 87 of the act, 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.  
(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.  
(10) The most current publication entitled "American Bar Association, A Model Code of  
Judicial Conduct for State Administrative Law Judges" may be referenced, as applicable, in  
proceedings conducted under these rules.  
History: 2015 AACS; 2023 MR 19, Eff. Sept. 29, 2023.  
R 792.10107 Attorneys and authorized representation; service; withdrawal and  
substitution.  
Rule 107. (1) A party may appear in person, by an attorney, or by an authorized  
representative where permitted by law. To appear on behalf of a party, an attorney or authorized  
representative must file a notice of appearance, unless the first appearance is made on the record  
in a proceeding. A pleading, motion, or other document signed and filed by an attorney or  
authorized representative on behalf of a party is a notice of appearance by the attorney or  
authorized representative. After a notice of appearance has been filed or made on the record, all  
papers in a proceeding must be served on the person who appeared or on the person whose name  
appears on the notice of appearance or filing, at the address identified by the person or on the  
appearance or filing, and is service on the represented party. Parties must notify the hearing  
system of any changes in address and phone number within 7 days of the change.  
(2) Upon notice, an attorney or authorized representative who has entered an appearance  
may withdraw from the case. Timely notice of withdrawal or substitution must be provided to all  
parties, their attorneys or authorized representatives, and the administrative law judge.  
History: 2015 AACS; 2023 MR 19, Eff. Sept. 29, 2023.  
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.  
Page 9  
(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 Filings with the hearing system.  
Rule 109. (1) Documents and pleadings may be filed in a hearing system proceeding by  
mail, personal delivery, facsimile, or electronically using a hearing system-approved electronic  
filing system, if available.  
(2) Except as otherwise approved by the administrative law judge, all filings must be legible  
with a minimum 12-point font for body text and no less than 10-point font for footnote text and,  
unless filed electronically using a hearing system-approved electronic system, on 8-½ by 11-inch  
paper.  
(3) Documents and pleadings filed by mail, personal delivery, or facsimile and received by  
the hearing system after 5 p.m. eastern standard time are considered filed on the next business  
day. Documents and pleadings submitted using a hearing system-approved electronic filing  
system, or by email when specifically authorized under subrule (6) of this rule, are considered  
filed on the same business day if filed at or before 11:59 p.m. eastern standard time.  
(4) Submission by facsimile is allowed only if the following conditions are met:  
(a) A cover sheet is included that contains the following:  
(i) Case name.  
(ii) Case number.  
(iii) Document title.  
(iv) The sender’s name, telephone number, and facsimile number.  
(v) The total number of pages contained in the submission, including the cover sheet.  
(b) The facsimile consists of 20 pages or less.  
(c) The party immediately sends a facsimile copy of the filing to all other parties when a  
facsimile number is available. If a facsimile number is not available, the party must serve the  
submission to all other known parties pursuant to the requirements of these rules.  
(5) If a document or pleading must be signed, it must contain a handwritten signature or an  
electronic signature.  
(6) Documents and pleadings will not be accepted by email unless specifically authorized  
by the administrative law judge, administrative law manager, or pursuant to an order issued by  
the executive director of the hearing system.  
(7) The responsibility for excluding or redacting personal identifying information from all  
documents or physical evidence used at hearing, filed with or offered to the hearing system, rests  
solely with the parties and their attorneys. The hearing system is not responsible for or required  
to review, redact, or screen documents at the time of filing for personal identifying information,  
protected or otherwise, whether filed electronically or on paper. A party may request that the  
hearing system redact its personal identifying information contained in a previously filed  
Page 10  
document or physical evidence by submitting a written request stating with specificity the  
information in question.  
History: 2015 AACS; 2023 MR 19, Eff. Sept. 29, 2023.  
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 must serve all documents and pleadings filed in a hearing system  
proceeding on all other parties. Unless otherwise directed by the administrative law judge, the  
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 must be served on the attorney  
or authorized representative.  
(2) Service between the parties may be completed electronically if the parties agree to  
service by email, subject to all of the following:  
(a) The agreement for service by email must set forth the email addresses of the parties or  
attorneys that agree to email service.  
(b) Parties and attorneys that have agreed to service by email must immediately notify all  
other parties if the party’s or attorney’s email address changes.  
(c) Documents served by email must be in a file format that prevents alteration of the  
document contents.  
(d) A document served by email sent on a business day is deemed served on a party on the  
same business day that the email is sent if sent at or before 11:59 p.m. eastern standard time. A  
document served by email sent on a non-business day is deemed served on the next business day.  
(e) The parties need not file a copy of the email service agreement, as provided by rule  
2.107 of the Michigan court rules, unless a dispute arises as to service by email.  
(f) The party serving a document by email must maintain an archived record of all emails  
through which service was made.  
(3) The hearing system may serve documents on the parties, the parties’ attorney, or the  
parties’ authorized representative by mailing a copy, as that term is defined in subrule (9) of this  
rule.  
(4) When service of any document or pleading is completed by United States mail,  
commercial delivery service, or inter-departmental mail, the date of service is the date of deposit  
with the United States post office, other carrier, or inter-departmental mail delivery system.  
(5) When service of any document or pleading is completed by hand, facsimile, or a hearing  
system-approved electronic filing system, 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 must 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 must also state the email  
addresses of the sender and the recipient. Failure to file the statement of service does not affect  
the validity of service.  
(7) If a question concerning proper service is raised, the person or party claiming to have  
effectuated proper service bears the burden of proof. When service is made by mail, a return post  
Page 11  
office receipt may be proof of service. When service is made by private delivery service, the  
receipt showing delivery is sufficient proof of service. When service is made in any other manner  
authorized by these rules, verified proof of service must be made by filing an affidavit of the  
person or party serving the documents. The administrative law judge assigned to the matter shall  
resolve disputes with respect to proper service.  
(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) As used in this rule, "mailing a copy" means 1 or more of the following:  
(a) Enclosing documents in a sealed envelope addressed to the person to be served and  
placing the envelope into an intra-departmental mail delivery system or depositing it with first-  
class postage fully prepaid in the United States mail or other commercial delivery service.  
(b) Emailing the documents to the parties, parties’ attorney, or the parties’ authorized  
representative at the email address on file with the hearing system.  
(c) Sending the documents by facsimile to a facsimile number on file with the hearing  
system.  
(d) Leaving a copy of the document at the residence, principal office, or place of business  
of the person or agency.  
History: 2015 AACS.; 2023 MR 19, Eff. Sept. 29, 2023.  
R 792.10111 Notice of hearing.  
Rule 111. If the notice of hearing is issued by the hearing system, the notice must contain,  
at a minimum, all of the following:  
(a) The address and phone number, if available, of the hearing location, or other  
information, such as remote access codes, necessary to participate in the hearing.  
(b) A statement of the date, hour, place, and nature of the hearing.  
(c) A statement that all hearings will be conducted in a barrier-free location and in  
compliance with the Americans with disabilities act, 42 USC 12101 to 12213, provisions. The  
notice must inform the parties that if accessibility is requested, such as braille, large print,  
electronic or audio reader, information that 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 before the date of the hearing, an adjournment must be granted. If a  
party fails to provide information for conversion pursuant to this rule, the administrative law  
judge may 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 these rules.  
History: 2015 AACS; 2023 MR 19, Eff. Sept. 29, 2023.  
Page 12  
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.  
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 before the hearing.  
(2) A prehearing conference may 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 may issue a  
prehearing order that 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.  
Page 13  
(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.  
History: 2015 AACS; 2023 MR 19, Eff. Sept. 29, 2023.  
R 792.10115 Motion practice.  
Rule 115. (1) All requests for action addressed to the administrative law judge, other than  
during a hearing, must be made in writing. Written requests for action must state specific  
grounds and describe the action or order sought. A copy of all written motions or requests for  
action must be served pursuant to these rules.  
(2) Except as otherwise approved by the administrative law judge, all motions must be filed  
at least 14 days before the date set for hearing unless other scheduling provisions prevent  
compliance with this timeline or the need for the motion was not reasonably foreseeable 14 days  
before the 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 must include citations to supporting authority and, if  
germane, supporting affidavits or citations to evidentiary materials of record.  
(5) The administrative law judge may 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 must be made in writing.  
(7) Notice of oral argument on a motion must be given before 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 or other electronic means. The administrative law judge must rule upon  
motions within a reasonable time or hold the motion in abeyance.  
(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 must be  
incorporated in a written order, the proposal for decision, or the final order.  
History: 2015 AACS; 2023 MR 19, Eff. Sept. 29, 2023.  
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.  
Page 14  
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.  
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 or by remote  
means, including telephone, teleconference, or other platform, unless location is dictated by  
statute or controlling rules.  
(2) A party may request a change of venue or means of access, including, but not limited to,  
in person, telephonic, or video. For good cause shown, the request may be granted at the  
discretion of the administrative law judge.  
History: 2015 AACS; 2023 MR 19, Eff. Sept. 29, 2023.  
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.  
Page 15  
(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.  
(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.  
Page 16  
(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.  
(3) Except as otherwise provided for by statute or rule, the complaining party has the burden  
of proving, by a preponderance of the evidence, the basis for the requested relief or action.  
History: 2015 AACS; 2023 MR 19, Eff. Sept. 29, 2023.  
R 792.10125 Evidence; admissibility; objections; submission in written form.  
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 must be offered and made a part of the record if  
admitted by the administrative law judge. Other factual information must 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.  
Unless otherwise allowed by the administrative law judge, a party offering documentary  
evidence must ensure that it is received by the administrative law judge, with a copy sent to each  
opposing party, not less than 7 days before the hearing except where the notice of hearing is  
issued less than 30 days before the hearing. If the notice of hearing is issued less than 30 days  
before the hearing, documentary evidence must be received by the administrative law judge and  
a copy provided to each opposing party no later than 1 business day before the scheduled  
hearing, unless the administrative law judge allows otherwise for good cause shown. Upon  
timely request, a party must 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 must 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,  
must be returned to the party offering the exhibits, and must not be included in the record on  
appeal.  
Page 17  
(4) Exhibits introduced into evidence, but later withdrawn, are not part of the record on  
appeal.  
History: 2015 AACS; 2023 MR 19, Eff. Sept. 29, 2023.  
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.  
(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 move for dismissal of or judgment. The motion may be based on  
1 or more of the following grounds:  
(a) No genuine issue of material fact.  
(b) A failure to state a claim for which relief may be granted.  
(c) A lack of jurisdiction or standing.  
(2) If the administrative law judge has final decision authority, the motion may be  
determined without first issuing a proposal for decision.  
(3) If an administrative law judge does not have final decision authority, the judge may issue  
an order denying the motion without first issuing a proposal for decision or may issue a proposal  
for decision granting the motion.  
(4) 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 must proceed to hearing.  
(5) In hearings held under the occupational code, 1980 PA 299, MCL 339.101 to 339.2677,  
the administrative law judge may not issue an order of summary disposition.  
History: 2015 AACS; 2023 MR 19, Eff. Sept. 29, 2023.  
Page 18  
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) In the absence of authority conferred by statute, administrative rule, or  
delegation to issue a final decision, the administrative law judge who conducted the hearing or  
who has read the complete record shall issue a proposal for decision.  
(2) 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 make  
the final decision. On review of a proposal for decision, the final decision authority shall have all  
of the powers that it would have if it had presided at the hearing.  
(3) The proposal for decision shall be issued by the administrative law judge who conducted  
the hearing or who has read the complete record and shall contain findings of fact and  
conclusions of law, including rationale for conclusions reached.  
(4) A proposal for decision becomes a final decision in the absence of the timely filing of  
exceptions or review by an agency with final decision authority.  
History: 2015 AACS; 2023 MR 19, Eff. Sept. 29, 2023.  
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,  
Page 19  
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 participate in a scheduled proceeding after a properly served  
notice, the administrative law judge may conduct the proceeding without participation of the  
absent party. If a party fails to participate in a proceeding, the administrative law judge may issue  
a default order or other dispositive 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 participate in a scheduled proceeding after a properly served notice 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.  
History: 2015 AACS; 2023 MR 19, Eff. Sept. 29, 2023.  
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  
Page 20  
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.  
Page 21  
PART 2. TAX TRIBUNAL  
SUBPART A. GENERAL PROVISIONS.  
R 792.10201 Scope.  
Rule 201. (1) Parts 1 and 2 of these rules 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 govern.  
(2) The rules in part 2 are known and referred to as the “tax tribunal rules” and may be cited  
as “TTR.”  
History: 2013 AACS; 2015 AACS; 2023 MR 19, Eff. Sept. 29, 2023.  
R 792.10203 Definitions.  
Rule 203. As used in this part:  
(a) “Costs” means costs incurred in litigating a contested case before the tribunal including  
attorney fees.  
(b) “Default hearing” means a hearing at which the defaulted party is precluded from  
presenting any testimony, offering any evidence, and examining the other party’s witnesses.  
(c) “Entire tribunal” means the hearing division of the tribunal other than the small claims  
division.  
(d) “MCL” means the Michigan Complied Laws.  
(e) “MCR” means the Michigan Court Rules of 1985.  
(f) “Mediation” means a process in which a mediator facilitates communication between  
parties, assists in identifying issues, and helps explore solutions to promote a mutually  
acceptable settlement.  
(g) “MRE” means the Michigan Rules of Evidence.  
(h) “Personal identifying information” means date of birth, social security number or  
national identification number, driver’s license number or state-issued personal identification  
card number, passport number, and financial account numbers.  
(i) “Pleading” means the petition and the answer.  
(j) “Property tax appeal” means any contested case relating to real and personal property  
assessments, valuations, rates, refunds, allocation, equalization, or any other contested case  
brought before the tribunal under the state’s property tax laws and special assessments.  
(k) “Rebuttal evidence” means evidence limited to refuting, contradicting, or explaining  
evidence submitted by an opposing party.  
(l) “Referee” means a contractual small claims hearing referee whose powers are limited to  
those provided by the tribunal.  
(m) “Signed” means that a document contains a written signature or electronic signature  
placed on or applied to the document. For purposes of this subrule, an electronic signature  
includes a typewritten signature or a graphic representation of a written signature.  
(n) “Small claims division” means the residential property and small claims division created  
by section 61 of the tax tribunal act, MCL 205.761.  
(o) “Tax tribunal act” means the tax tribunal act, 1973 PA 186, MCL 205.701 to 205.779.  
Page 22  
(p) “Tribunal” means the Michigan tax tribunal.  
(q) “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.  
(r) The terms defined in and determined under the tax tribunal act and in the general  
property tax act, 1893 PA 206, MCL 211.1 to 211.155, have the same meanings when used in  
these rules.  
History: 2013 AACS; 2015 AACS; 2023 MR 19, Eff. Sept. 29, 2023.  
R 792.10205 Payment of fees; waiver of fees; refund of fees.  
Rule 205. (1) Tribunal fees must 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 must  
be mailed or delivered to the tribunal. Tribunal fees may be paid by credit card through the  
tribunal’s e-filing system when a petition or motion is e-filed.  
(2) If a party shows by written request that they are receiving any form of means-tested  
public assistance, the payment of fees by that party is waived. As used in this subrule, “means-  
tested public assistance” includes any of the following:  
(a) The food assistance program offered through this state.  
(b) Medicaid.  
(c) The financial independence program offered through this state.  
(d) Women, infants, and children benefits.  
(e) Supplemental Security Income through the federal government.  
(f) Any other federal, state, or locally administered means-tested income or benefit.  
(3) If a party shows by written request that they are represented by a legal services program  
that is a grantee of the federal Legal Services Corporation or the Michigan State Bar Foundation,  
or by a law school clinic that provides services based on indigence, the payment of fees by that  
party is waived.  
(4) If a party shows by written request that they are unable because of indigence to pay fees,  
the payment of fees by that party is waived. As used in this subrule, “indigence” means living in  
a household whose gross household income is under 125% of the federal poverty level.  
(5) The tribunal shall promptly enter an order either granting or denying a request to waive  
fees indicating the reason for the granting or denying of the request. If the request is denied, the  
order must include a statement that the party shall, if they wish to preserve the filing date of a  
petition, pay the fees required for the filing of the petition within 21 days after the entry of the  
order or as otherwise ordered by the tribunal.  
(6) The tribunal may, upon written request, refund fees paid to the tribunal that were not  
required to be paid when the petition or motion that is the subject of the request was filed.  
(7) Requests to waive fees or refund fees must be submitted on a form made available by  
the tribunal or in a written form that is in substantial compliance with the tribunal’s form. There  
is no fee for the filing of either request.  
History: 2013 AACS; 2015 AACS; 2023 MR 19, Eff. Sept. 29, 2023.  
Page 23  
R 792.10207 Signatures.  
Rule 207. (1) If a document is required to be signed by these rules, the document must be  
signed by the filing party or, if the party is represented by an attorney or authorized  
representative, by the party or the party’s attorney or authorized representative.  
(2) The signature of a party, attorney, or authorized representative constitutes certification  
by the signer that all of the following apply:  
(a) The signer has read the document.  
(b) That to the best of the signer’s knowledge, information, and belief formed after  
reasonable inquiry, the document is well grounded in fact and is warranted by existing law or a  
good-faith argument for the extension, modification, or reversal of existing law.  
(c) The document is not interposed for any improper purpose, such as to harass or to cause  
unnecessary delay or needless increase in the cost of litigation.  
History: 2013 AACS; 2015 AACS; 2023 MR 19, Eff. Sept. 29, 2023.  
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 must be filed with the tribunal and served on the  
opposing parties as ordered by the tribunal. A party may file a response objecting to the bill of  
costs or any item in the bill within the time period ordered by the tribunal. Failure to file an  
objection to the bill of costs within the applicable time period waives any right to object to the  
bill.  
(3) The bill of costs must state separately each item claimed and the amount claimed, and be  
verified by affidavit of the party or the party’s attorney or authorized representative. The  
affidavit must state that each item is correct and was necessarily incurred.  
History: 2013 AACS; 2015 AACS; 2023 MR 19, Eff. Sept. 29, 2023.  
R 792.10211 Service of decisions, orders, and notices.  
Rule 211. Service of decisions, orders, and notices entered in a contested case must be  
made on each party at that party’s last known mailing or email 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 must be made on the attorney or  
authorized representative at their last known mailing or email address, as provided in section 52  
of the tax tribunal act, MCL 205.752. Service by mail or email on an attorney or authorized  
representative constitutes service on their office.  
History: 2013 AACS; 2015 AACS; 2023 MR 19, Eff. Sept. 29, 2023.  
R 792.10213 Appeals.  
Page 24  
Rule 213. An appeal from a decision of the tribunal must 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  
tribunal together with the appropriate filing fee, as provided in R 792.10217 and R 792.10267.  
History: 2013 AACS; 2015 AACS; 2023 MR 19, Eff. Sept. 29, 2023.  
Page 25  
SUBPART B. MATTERS BEFORE ENTIRE TRIBUNAL.  
R 792.10215 Scope.  
Rule 215. The rules in subparts A and B of this part govern practice and procedure in all  
contested cases pending in the entire tribunal and are known as the entire tribunal rules. If an  
applicable entire tribunal rule does not exist, MCR 1.101 et seq, MCL 24.271 to 24.287, and  
MCL 24.321 to 24.328, govern.  
History: 2013 AACS; 2015 AACS; 2023 MR 19, Eff. Sept. 29, 2023.  
R 792.10217 Fees.  
Rule 217. (1) Fees must be paid to tribunal for the filing of all petitions and motions in each  
contested case. If a petition or motion is filed by mail, delivery, or through the tribunal’s e-filing  
system, the fee must be paid upon filing. If a motion is filed by email, the fee must be paid  
within 14 days after the date of the emailed filing. For purposes of this rule, a motion includes a  
stipulation for entry of a consent judgment.  
(2) Except as otherwise provided in this rule or as ordered by the tribunal, the filing fees  
are, as follows:  
(a) The fee for filing property tax appeal petitions:  
(i) Allocation, apportionment, and equalization contested cases, $250.00.  
(ii) Valuation contested cases, based on the amount in dispute as follows:  
(A) $100,000 or less, $250.00.  
(B) $100,000.01 to $500,000, $400.00.  
(C) More than $500,000, $600.00.  
(b) The filing fee for multiple, contiguous parcels owned by the same person is the filing  
fee for the parcel that has the largest amount in dispute, plus $25.00 for each additional parcel,  
not to exceed a total filing fee of $2,000.00. For purposes of this subrule, the contiguous parcels  
must be located in a single assessing unit.  
(c) 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.  
(d) The fee for filing a property tax appeal petition contesting a special assessment or a  
non-property tax appeal petition is $250.00.  
(e) The fee for filing a property tax appeal petition contesting the classification of property  
is $150.00.  
(f) The fee for filing a motion for immediate consideration or a motion for summary  
disposition or partial summary disposition is $100.00.  
(g) The fee for filing a motion to withdraw a petition or motions requesting a telephonic,  
video conference, or in-person prehearing conference or status conference or video conference or  
in-person hearing for the moving party or parties is $0.00.  
(h) 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.  
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(i) The fee for the filing of a stipulation agreeing to participate in mediation 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 be charged if each motion is filed separately.  
(3) As used in this rule, "amount in dispute” means 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.  
History: 2013 AACS; 2023 MR 19, Eff. Sept. 29, 2023.  
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; notice of no  
action.  
Rule 219. (1) A contested case is commenced by mailing, delivering, or submitting through  
the tribunal’s e-filing system a petition with the appropriate filing fee within the time period  
prescribed by statute.  
(2) A motion to amend a property tax appeal petition to include an assessment in a  
subsequent tax year is considered filed within the time period prescribed by statute if it has been  
mailed, delivered, or submitted through the tribunal’s e-filing system with the appropriate filing  
fee on or before the expiration of the applicable time period.  
(3) If a petitioner files a defective petition and the tribunal is unable to determine the  
division of the tribunal in which the petitioner intended to file the contested case, the petitioner is  
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  
moving party shall pay all tribunal filing fees and any reasonable costs that the tribunal  
determines may be incurred by the opposing party as a direct result of the transfer.  
(4) Pleadings, motions, documents, and exhibits are considered filed upon mailing or  
delivery. Pleadings, motions, documents, and exhibits may also be submitted through the  
tribunal’s e-filing system. Pleadings, motions, documents, and exhibits submitted through the  
tribunal’s e-filing system are considered filed upon successful submission of the pleading,  
motion, document, or exhibit. 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.  
Pleadings, motions, other than a motion to amend a property tax appeal petition to include an  
assessment in a subsequent tax year, documents, and exhibits may be submitted by email to the  
email address designated by the tribunal. Pleadings, motions, documents, and exhibits submitted  
by email to the email address designated by the tribunal are considered filed when the email is  
received by the tribunal.  
(5) A submission by mail is considered filed on the date indicated by the United States  
Postal Service postmark on the envelope containing the submission. A submission without a  
postmark or with an illegible postmark is considered filed on the date the submission is received  
by the tribunal. A submission by commercial delivery service is considered filed on the date the  
submission is given to the commercial service for delivery to the tribunal as indicated by the  
receipt date on the package containing the submission. A submission by personal service is  
Page 27  
considered filed on the date the submission is received. A submission through the tribunal’s e-  
filing system by 11:59 p.m. on a business day is considered filed on that business day. A  
submission by email to the email address designated by the tribunal by 11:59 p.m. on a business  
day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday  
is considered filed on the following business day, as provided by section 35a of the tax tribunal  
act, MCL 205.735a.  
(6) If a motion filed by mail, delivery, or through the tribunal’s e-filing system is not  
accompanied by the required filing fee, the tribunal shall issue a notice of no action. If a motion  
is submitted by email to the email address designated by the tribunal and the required filing fee is  
not paid within 14 days after the date the motion was emailed, the tribunal may issue a notice of  
no action or an order holding the party that filed the motion in default. If the required filing fee is  
paid within 14 days after the issuance of the notice of no action, action shall be taken on the  
motion based on the date that the motion was originally submitted to the tribunal. If the required  
filing fee is not paid within 14 days after the issuance of the notice of no action, no action shall  
be taken on the motion.  
(7) If a motion or document, other than a petition, is not accompanied by a required proof of  
service, the tribunal shall issue a notice of no action. If the required proof of service is filed  
within 14 days after the issuance of the notice of no action, action shall be taken on the motion or  
document based on the date the motion or document was originally submitted to the tribunal. If  
the required proof of service is not filed within 14 days after the issuance of the notice of no  
action, no action shall be taken on the motion or document.  
(8) If a motion and brief or response and brief does not comply with the written motion  
practice requirements indicated in R 792.10225(5), the tribunal shall issue a notice of no action.  
If a notice of no action is issued because a motion and brief does not comply with the written  
motion practice requirements and a motion and brief complying with those requirements is not  
filed within 14 days after the issuance of the notice of no action, no action shall be taken on the  
motion. If a notice of no action is issued because a response and brief does not comply with the  
written motion practice requirements and a response and brief complying with those  
requirements is not filed within 14 days after the issuance of the notice of no action, action shall  
be taken on the motion based on the motion and brief only.  
History: 2013 AACS; 2015 AACS; 2023 MR 19, Eff. Sept. 29, 2023.  
R 792.10221 Amended pleadings; content of pleadings, motions, and documents; service  
of pleadings, motions, and documents.  
Rule 221. (1) With the exception of amendments to petitions or answers that correct  
typographical or transpositional errors, a petition or answer may only be amended by leave of the  
tribunal. Leave to amend must, with the exception of motions to amend to include a prior or  
subsequent tax year assessment in a property tax appeal, 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 under section 35a of the tax tribunal act, MCL 205.735a, and section 53a of the  
general property tax act, 1893 PA 206, MCL 211.53a.  
(2) An amended petition or answer correcting only typographical or transpositional errors  
must be filed by the date established by the tribunal for the filing and exchange of prehearing  
Page 28  
statements with proof demonstrating the service of the amended petition or answer on the  
opposing parties. If the tribunal determines that an amendment addresses more than  
typographical or transpositional errors, the tribunal shall issue a notice of no action.  
(3) All pleadings and motions filed with the tribunal must 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.  
(4) All documents, other than pleadings and motions, must 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.  
(5) Unless otherwise ordered by the tribunal, the petition must note the docket number  
assigned by the tribunal and be served as provided for in this rule within 45 days after the  
issuance of the notice of docket number. Failure to serve the petition with noted docket number  
as required by this subrule or a tribunal order may result in the dismissal of the contested case.  
(6) A petitioner filing a property tax appeal petition other than a property tax petition  
contesting a special assessment, who is not a unit of government, shall serve the petition with  
noted docket number 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.  
(ii) The county clerk for any county affected.  
(iii) The secretary of the local school board.  
(iv) The treasurer of this state.  
(7) A petitioner filing a property tax appeal petition other than a property tax appeal petition  
contesting a special assessment, who is a unit of government, shall serve the petition with noted  
docket number by certified mail or by personal service on the party or parties-in-interest with  
respect to the property or properties at issue. The petitioner shall also serve the petition with  
noted docket number 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 this state.  
8) A petitioner filing a property tax appeal petition contesting a special assessment shall  
serve the petition with noted docket number by certified mail or 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.  
Page 29  
(9) A petitioner filing a non-property tax appeal petition shall serve the petition with noted  
docket number by certified mail or personal service on either of the following officials at their  
last known address:  
(a) The treasurer of this state, 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.  
(10) Proof of service must be submitted within 45 days after the issuance of the notice of  
docket number. The proof of service must be signed and acknowledge the receipt of the petition  
with noted docket number that is dated and also signed by the persons authorized under these  
rules to receive it or state the manner of service. Failure to submit the proof of service may result  
in the dismissal of the contested case.  
(11) Answers, motions, and documents filed with the tribunal must be served concurrently  
by first-class mail or personal service on all other parties of record unless an attorney or  
authorized representative has filed an appearance on behalf of those parties and then service must  
be made on the attorney or authorized representative. Answers, motions, and documents filed  
with the tribunal may also be served by email utilizing the email addresses identified in the  
pleadings unless notification of a change in an email address is submitted to the tribunal and all  
parties in advance of the service.  
(12) Proof of service must be signed and submitted with all answers, motions, and documents  
establishing through a written acknowledgment receipt of the answer, motion, or document that  
is dated and also signed by the person authorized under these rules to receive it or a written  
statement indicating the manner 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; 2023 MR 19, Eff. Sept. 29, 2023.  
R 792.10223 Appearance and representation; adding and removing parties; amicus