DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

TRIBUNAL RULES OF PRACTICE AND PROCEDURE

Filed with the secretary of state on March 21, 2025

These rules become effective immediately after filing with the secretary of state unless

adopted under section 33, 44, or 45a(9) of the administrative procedures act of 1969, 1969

PA 306, MCL 24.233, 24.244, or 24.245a. Rules adopted under these sections become

effective 7 days after filing with the secretary of state.

(By authority conferred on the Tax Tribunal by sections 32 and 47 of the tax tribunal act,

1973 PA 186, MCL 205.732 and 205.747, and Executive Reorganization Order 2024-1,

MCL 16.734)

R 792.10201, R 792.10203, R 792.10205, R 792.10207, R 792.10209, R 792.10211, R

792.10213, R 792.10215, R 792.10217, R 792.10219, R 792.10221, R 792.10223, R

792.10225, R 792.10227, R 792.10229, R 792.10231, R 792.10233, R 792.10235, R

792.10237, R 792.10239, R 792.10241, R 792.10243, R 792.10245, R 792.10247, R

792.10249, R 792.10251, R 792.10253, R 792.10255, R 792.10257, R 792.10259, R

792.10261, R 792.10263, R 792.10265, R 792.10267, R 792.10269, R 792.10271, R

792.10273, R 792.10275, R 792.10277, R 792.10279, R 792.10281, R 792.10283, R

792.10285, R 792.10287, R 792.10289, and R 792.10291 of the Michigan Administrative

Code are amended, as follows:

PART 1. GENERAL PROVISIONS.

R 792.10201 Scope.

Rule 201. (1) These rules govern practice and procedure in all contested cases and

proceedings before the tribunal. These rules are known as and may be referred to as the

“tax tribunal rules” and may be cited as “TTR.”

(2) The rules in part 2 of these rules govern the practice and procedure in all cases before

the entire tribunal.

(3) The rules in part 3 of these rules govern the practice and procedure in all cases before

the small claims division. If an applicable small claims division 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.

(4) The rules in part 4 of these rules govern mediation in all contested cases pending in

the tribunal and are known as the mediation rules. If an applicable mediation rule does not

exist, the rules in parts 1, 2, and 3 of these rules and MCR 2.411 and 2.412 govern.

(5) If an applicable entire tribunal rule does not exist, the 1995 Michigan Rules of Court,

as amended, and chapter 4 of the administrative procedures act of 1969, 1969 PA 306,

MCL 24.271 to 24.288, govern.

March 6, 2025

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R 792.10203 Definitions.

Rule 203. As used in this part:

(a) “Administrative law judge” means a person assigned by the tribunal to preside over a

contested case or other matter, including, but not limited to, a tribunal member, hearing

officer, presiding officer, or referee.

(b) “Authorized representative” means a person, other than an attorney, who has been

given legal authority to represent a party in a proceeding.

(c) “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.

(d) “Costs” means costs incurred in litigating a contested case before the tribunal

including attorney fees.

(e) “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.

(f) “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.”

(g) “Entire tribunal” means the hearing division of the tribunal other than the small claims

division.

(h) “MCL” means the Michigan Complied Laws.

(i) “MCR” means the Michigan Court Rules of 1985.

(j) “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.

(k) “MRE” means the Michigan Rules of Evidence.

(l) “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.

(m) “Petitioner” means a person who files a request for a hearing.

(n) “Pleading” means the petition and the answer.

(o) “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.

(p) “Rebuttal evidence” means evidence limited to refuting, contradicting, or explaining

evidence submitted by an opposing party.

(q) “Referee” means a contractual small claims hearing referee whose powers are limited

to those provided by the tribunal.

(r) “Respondent” means a person against whom a proceeding is commenced.

(s) “Signed” means that a document contains a written signature or electronic signature

placed on or applied to the document. For purposes of this subdivision, an electronic

signature includes a typewritten signature or a graphic representation of a written signature.

(t) “Small claims division” means the residential property and small claims division

created by section 61 of the tax tribunal act, MCL 205.761.

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(u) “Tax tribunal act” means the tax tribunal act, 1973 PA 186, MCL 205.701 to 205.779.

(v) “Tribunal” means the Michigan tax tribunal.

(w) “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.

(x) 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.

R 792.10205 Computation of time.

Rule 205. (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.

(2) Except where otherwise specified, a “period of time” in these rules means calendar

days, not business days.

R 792.10207 Administrative law judge; substitution.

Rule 207. 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 shall be assigned to continue

the case by the tribunal chair or the tribunal chair’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 rule

applies whether the substitution occurs before or after the administrative record is closed.

R 792.10209 Exclusion or redaction of personal identifying information.

Rule 209. The responsibility for excluding or redacting personal identifying information

from all documents or physical evidence used at hearing, filed with or offered to the

tribunal, rests solely with the parties and their attorneys. The tribunal 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 or person may request that the tribunal redact its personal identifying information

contained in a previously filed document or physical evidence by submitting a written

request to the tribunal stating with specificity the information in question.

R 792.10211 Service of pleadings and other documents; statement or proof of service.

Rule 211. 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 office receipt is sufficient 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 another 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.

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R 792.10213 Payment of fees; waiver of fees; refund of fees.

Rule 213. (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) Another 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.

R 792.10215 Signatures.

Rule 215. (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.

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R 792.10217 Costs.

Rule 217. (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.

R 792.10219 Service of decisions, orders, and notices.

Rule 219. 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 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 shall 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.

R 792.10221 Appeals.

Rule 221. 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 with the tribunal.

PART 2. MATTERS BEFORE ENTIRE TRIBUNAL

R 792.10223 Fees.

Rule 223. (1) Fees shall be paid to the 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 shall be paid upon filing. If a motion is filed by email,

the fee shall 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) $100,000.00 or less, $250.00.

(B) $100,000.01 to $500,000.00, $400.00.

(C) More than $500,000.00, $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.

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(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.

(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.

R 792.10225 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 225. (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 is

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

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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 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, Sunday, or 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 subrule (5) of this rule, 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.

R 792.10227 Amended pleadings; content of pleadings, motions, and documents; service

of pleadings, motions, and documents.

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Rule 227. (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 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

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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.

(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

792.10237.

R 792.10229 Appearance and representation; adding and removing parties; amicus curiae.

Rule 229. (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 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 must 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 email addresses and telephone number. If there is no firm, the attorney or authorized

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representative shall state the attorney or authorized representative’s mailing and email

addresses and telephone number. The attorney or authorized representative shall also

promptly inform the tribunal 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 must 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 email addresses and telephone number or, if there is no firm, the attorney or

authorized representative’s mailing and email addresses and telephone number. The

attorney or authorized representative shall also promptly inform the tribunal 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 must be signed by the

party, the party’s 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 must indicate the mailing and email 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 themselves. If a party is appearing for themselves, that party shall

promptly inform the tribunal and all parties or their attorneys or authorized representatives

in writing of any change in that party’s mailing and email addresses and telephone number.

(6) Parties may be added or removed by order of the tribunal on its own initiative or on

motion of any interested person at any stage of the contested case as justice requires.

(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.

R 792.10231 Motions.

Rule 231. (1) All requests to the tribunal requiring an order in a contested case, including

stipulated requests, must be made by written motion that is signed and filed with the

tribunal and accompanied by the appropriate fee, unless otherwise ordered by the tribunal.

Motions may be amended or supplemented by leave of the tribunal only, and leave to

amend or supplement shall be freely given as justice requires.

(2) Motions must 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 must be made on the attorney or authorized representative.

(3) Written responses to motions, other than motions for which a motion for immediate

consideration has been filed or motions for reconsideration, must be signed and filed within

21 days after service of the motion, unless otherwise ordered by the tribunal.

(4) Written responses to motions, for which a motion for immediate consideration has

been filed must be signed and filed within 7 days after service of the motion for immediate

consideration if the motion for immediate consideration includes a statement verifying that

the moving party has notified all other parties regarding the filing of the motion for

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immediate consideration and indicating whether those parties will be filing a response to

the motion or motions for which the motion of immediate consideration is being filed. If

the motion for immediate consideration does not include that statement, written opposition

to those motions must be filed within 21 days after service of the motion for immediate

consideration, unless otherwise ordered by the tribunal.

(5) Written motion practice is 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. Except as ordered

by the tribunal, the combined length of any motion and brief or response and brief must

not exceed 20 pages doubled-spaced with 1-inch margins and 12-point type, exclusive of

attachments and exhibits. Case quotes and footnotes in a brief may be single-spaced. A

brief in support of a motion or response, if any, must be filed concurrently with the motion

or response.

R 792.10233 Petitions.

Rule 233. (1) A petition must be signed and contain a clear and concise statement of facts,

without repetition, upon which the petitioner relies in making its claim for relief. The

statement must be made in separately designated paragraphs. The contents of each

paragraph must be limited, as far as practicable, to a statement of a single fact. Each claim

must be stated separately when separation facilitates the clear presentation of the matters

set forth.

(2) A petition may not cover more than 1 assessed parcel of real or personal 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 personal property is assessed as 1 assessed parcel of

personal property and is located within a single assessing unit.

(d) A single petition may include both real and personal property, if the personal property

is located on the real property parcels at issue within a single assessing unit.

(3) Each petition must 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; email 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 years

involved, and all of the following information, if applicable:

(i) The parcel numbers of the properties being appealed; the properties’ addresses; the

county in which the properties are located; whether the properties are contiguous; and, for

each personal property parcel being appealed, the parcel number of the real property on

which that personal property is located and whether the personal property statement was

filed and, if so, when the statement was filed.

(ii) The present use of the property, the use for which the property was designed, and the

classification of property.

(iii) Whether the matter involves any of the following:

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(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.

(iv) 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, including the following, as

applicable:

(i) A statement indicating whether there is a dispute relative to the value of an addition

or a loss in contested cases involving a dispute as to a property’s taxable value.

(ii) A statement of the portion of the tax admitted to be correct, if any, in non-property

tax contested cases and a copy of the assessment, decision, or order being appealed attached

to the petition.

(iii) A statement as to whether the matter in controversy has been protested and, if

applicable, the date of the protest in true cash value, taxable value, uniformity, exemption,

classification, or special assessment contested cases.

(e) The relief sought.

(4) The petition must be sworn to and comply with applicable statutes in equalization,

allocation, and apportionment contested cases.

R 792.10235 Answers.

Rule 235. (1) The respondent shall file an answer or responsive motion within 28 days

after the date of service of the petition with noted docket number. Failure to file an answer

or responsive motion within 28 days may result in the holding of the respondent in default

and may, if the respondent fails to timely cure the default, result in the conducting of a

default hearing, as provided in R 792.10237.

(2) The answer must be signed and advise the petitioner and the tribunal of the nature of

the defenses. The answer must also 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 must so state and the

statement has the effect of a denial. If the respondent intends to qualify or deny only a part

of an allegation, then the answer must specify so much of the allegation as is true and

qualify or deny only the remainder. In addition, the answer must contain a clear and concise

statement of every ground on which the respondent relies and has the burden of proof.

Paragraphs of the answer must 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 the claims

raised by the 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 of the following defenses:

(a) Lack of jurisdiction.

(b) Failure to state a claim upon which relief may be granted.

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(4) For special assessment contested cases, the answer must specify the statutory authority

under which the special assessment district was created and a copy of the resolution

confirming the special assessment roll must be submitted concurrently with the answer.

(5) For non-property tax contested cases, a copy of the final assessment, decision, or order

being appealed must be submitted concurrently with the answer.

(6) For contested tax bill contested cases, the answer must specify the date the contested

tax bill was mailed.

R 792.10237 Defaults; failure to appear; withdrawals; transfers.

Rule 237. (1) If a party has failed to plead, or otherwise proceed as provided by these

rules or a tribunal order, 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. Failure to cure the default may result in the dismissal of the contested

case or the conducting of a default hearing.

(2) If a petitioner fails to appear for a scheduled proceeding other than a prehearing

conference or a non-property tax scheduling conference, after a properly served notice of

the proceeding, the tribunal shall issue an order holding the petitioner in default and, if the

default is not timely cured, may dismiss the contested case. If a petitioner fails to appear

for a scheduled prehearing conference or scheduled non-property tax scheduling

conference, after a properly served notice of the conference, the tribunal may conduct the

conference without the participation of the petitioner or issue an order holding the

petitioner in default and, if the default is not timely cured, may dismiss the contested case.

(3) If the respondent fails to appear for a scheduled proceeding other than a prehearing

conference or non-property tax scheduling conference, after a properly served notice of the

proceeding, the tribunal shall issue an order holding the respondent in default and, if the

default is not timely cured, may conduct a default hearing. If the respondent fails to appear

for a scheduled prehearing conference or scheduled non-property tax scheduling

conference, after a properly served notice of the conference, the tribunal may conduct the

conference without the participation of the respondent or issue an order holding the

respondent in default and, if the default is not timely cured, may conduct a default hearing.

(4) A petition may be withdrawn upon a 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 parties do not object to the withdrawal for substantive reasons.

For purposes of this subrule, a request for costs is not a substantive reason.

(5) The tribunal may, upon motion, transfer a contested case pending in the entire tribunal

to the small claims division.

R 792.10239 Applicability of prehearing and discovery procedures to equalization,

allocation, and apportionment contested cases.

Rule 239. The prehearing and discovery procedures fixed by R 792.10241 to R 792.10251

do not apply to equalization, allocation, and apportionment contested cases, unless

otherwise ordered by the tribunal.

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R 792.10241 Valuation disclosure; witness list.

Rule 241. (1) A party’s valuation disclosure in a property tax contested case must be

submitted to the tribunal and the opposing parties as ordered by the tribunal. However, a

party may, if the party has reason to believe that the opposing parties may not exchange a

valuation disclosure as ordered 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 all opposing parties submit their valuation disclosures to that

party.

(2) A party shall submit to the tribunal and the opposing parties a prehearing statement,

as required by R 792.10251. The prehearing statement must provide the opposing parties

and the tribunal with the name and address of any person who may testify at hearing and a

general summary of the subject area of their testimony. A person who is not disclosed as a

witness is not allowed to testify, unless the tribunal allows the testimony to be taken for

good cause shown.

R 792.10243 Interrogatories to parties.

Rule 243. (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 must be answered separately and fully in writing under oath. If an

interrogatory is objected to, the reasons for objection must be stated in place of an answer.

The answers must be signed by the person making them and 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.

(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 ordered 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.

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(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.

R 792.10245 Depositions.

Rule 245. 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.

R 792.10247 Requests for production of documents and tangible things for inspection,

copying, or photographing; inspection of property.

Rule 247. (1) A party to a contested case may serve upon another party a request to

produce or allow 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 allowed by MCR 2.302(B), 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 allow entry and

inspection of the property under appeal by or on behalf of the requesting party.

(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 after 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 allow 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 allowed by MCR 2.302(B), and which are in the party’s possession,

custody, or control.

(b) Allow entry and inspection of the property under appeal.

(5) The order may specify the time, place, and manner of making the production or

allowing 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) If the party or person claims that the item is not in their possession or control or that

they do not have information calculated to lead to discovery of the item’s whereabouts,

then they may be ordered to submit to examination before the tribunal or to other means of

discovery regarding the claim.

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R 792.10249 Consequences of refusal to make discovery.

Rule 249. If a party refuses to comply with an order issued under R 792.10243(3) or R

792.10247(4), then the tribunal may, upon a motion, hold that party in default or issue other

orders in regard to the refusal as justice requires.

R 792.10251 Prehearing conference.

Rule 251. (1) Except as provided by R 792.10239 or as otherwise ordered by the tribunal,

a prehearing conference must be held in all contested cases pending in the entire tribunal.

(2) Each party shall submit a prehearing statement as ordered by the tribunal. The

prehearing statement must be signed and on a form made available by the tribunal or in a

written form that is in substantial compliance with the tribunal’s form.

(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.

(4) The administrative law judge who conducts the prehearing conference shall prepare,

and cause to be served upon the parties or their attorneys or authorized 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 order

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 a prehearing conference, the tribunal shall schedule

the contested case for a prehearing conference at a date and time to be designated by the

tribunal or place the contested case on a prehearing general call.

(6) If a prehearing conference is scheduled, notice of the date and time of the prehearing

conference and the manner for the conducting of the prehearing conference, including, but

not limited to, by telephone, by video conference, or in-person, must be provided to the

parties not less than 28 days before the date of the prehearing conference, unless otherwise

ordered by the tribunal.

(7) If a contested case is placed on a prehearing general call, notice of the prehearing

general call must be provided to the parties not less than 28 days before the commencement

of the prehearing general call, unless otherwise ordered by the tribunal. The notice must

set forth the time period in which the prehearing conference will be held and the dates for

the submission of valuation disclosures, prehearing statements, and the closure of

discovery.

(8) If a party fails to comply with the order scheduling the prehearing conference or a

prehearing general call order, the prehearing conference must commence as a show cause

hearing to provide the party with an opportunity to justify their failure to comply with the

order.

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R 792.10253 Stipulations.

Rule 253. (1) A consent judgment may be entered upon submission of a stipulation with

appropriate fee, if the stipulation meets all of the following:

(a) It was filed after the filing of a petition and answer.

(b) It is signed by all parties or their attorneys or authorized representatives.

(c) It addresses issues over which the tribunal’s authority is properly invoked.

(d) It is found to be acceptable to the tribunal. The stipulation must be on a form made

available by the tribunal or in a written form that is in substantial compliance with the

tribunal’s form.

(2) If a party submits a stipulation by email, the party shall pay the fee required for the

filing of the stipulation within 14 days after the date the stipulation was emailed. If a party

submits the stipulation at the hearing and the hearing is conducted at a site other than the

tribunal’s office, the party shall pay the fee required for the filing of the stipulation within

14 days after the hearing date. If the hearing is conducted at the tribunal’s office, the party

shall pay the required filing fee upon submission of the stipulation. Failure to pay the

required filing fee may result in the issuance of a notice of no action, an order holding the

party in default, or the denial of the stipulation.

R 792.10255 Hearings.

Rule 255. (1) When a contested case is ready for hearing, the tribunal shall issue a notice

of hearing. The notice of hearing must indicate the date, time, and video link for the

conducting of a hearing by video conference or the date, time, and location of the hearing

for the conducting of a hearing in-person, as designated by the tribunal. The tribunal shall

send the notice of hearing to the parties or their attorneys or authorized representatives not

less than 28 days before the date of the hearing, unless otherwise ordered by the tribunal.

(2) The tribunal may, on motion or its own initiative, adjourn a hearing.

R 792.10257 Subpoenas.

Rule 257. (1) On written request signed by a party to a contested case, the tribunal, 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 mail or personal delivery. A party may not serve a

subpoena less than 3 business days before a scheduled hearing or deposition, unless

otherwise ordered 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. For purposes of this subrule, a video-conference

hearing is considered to be held in Ingham County.

R 792.10259 Conduct of hearings.

Rule 259. (1) All hearings before the entire tribunal must 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

18

preclude an expert witness from rebutting another party’s valuation evidence. The expert

witness may not 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

their testimony in the form of opinions or inferences is limited to opinions or inferences

that are rationally based on the perception of the witness and that are helpful to a clear

understanding of their testimony or the determination of a fact in issue, as provided in MRE

701.

R 792.10261 Rehearings or reconsideration.

Rule 261. (1) The tribunal may order a rehearing or reconsideration of any decision or

order upon its own initiative or motion filed within 21 days after 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

ordered by the tribunal.

R 792.10263 Witness fees.

Rule 263. A witness who is summoned to a hearing, or whose deposition is taken, shall

receive the same fees and mileage as witnesses in the state’s circuit courts. A witness shall

not be required to testify until the fees and mileage provided for have been tendered to

them by the party at whose instance they were subpoenaed.

PART 3. MATTERS BEFORE SMALL CLAIMS DIVISION

R 792.10265 Jurisdiction.

Rule 265. (1) A contested case disputing 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 real property under section 34c of the general

property tax act, 1893 PA 206, MCL 211.34c.

(b) Real property exempt under section 7cc of the general property tax act, 1893 PA 206,

MCL 211.7cc.

(c) Real property classified as agricultural real property under section 34c of the general

property tax act, 1893 PA 206, MCL 211.34c.

(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 contested case disputing a non-property tax matter 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 contested case disputing 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.

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R 792.10267 Records.

Rule 267. (1) A formal transcript may not be taken for any hearing conducted in the small

claims division, unless otherwise provided by the tribunal.

(2) An informal transcript of a hearing conducted in the small claims division is not a

record of the hearing, unless otherwise ordered by the tribunal.

R 792.10269 Fees.

Rule 269. (1) There is no fee for the filing of a property tax appeal petition or motion in

a small claims division contested case disputing a property’s state equalized or taxable

value or exemption from ad valorem taxation, 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 or motion in a small

claims division contested case disputing the denial of a poverty exemption or disabled

veterans exemption.

(3) For all other small claims contested cases, the following fees must be paid to the

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. The fees are, unless otherwise ordered by the tribunal, as

follows:

(a) The fee for filing a property tax appeal petition contesting a property’s state equalized

or taxable value or exemption from ad valorem taxation for property defined as residential

property under section 762 of the tax tribunal act, MCL 205.762, is 50% of the filing fee

provided in R 792.10223. If the petition contains multiple, contiguous parcels of property

owned by the same person, there is an additional $25.00 fee for each additional parcel, not

to exceed a total filing fee of $1,000.00. For purposes of this subdivision, the contiguous

parcels must be located in a single assessing unit.

(b) The fee for filing a property tax appeal petition contesting a property’s state equalized

or taxable value or exemption from ad valorem taxation for property that is not defined as

residential property under section 762 of the tax tribunal act, MCL 205.762, is the fee

provided in R 792.10223.

(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 motion for immediate consideration or a motion for summary

disposition or partial summary disposition is $50.00.

(g) The fee for filing a motion to withdraw a petition or a motion to have the hearing

conducted on the file, by telephone, by video conference, or in-person for the moving party

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 $25.00.

(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.

R 792.10271 Petitioner’s election of small claims division.

Rule 271. A petitioner who wishes to have a matter heard in the small claims division

must elect to do so.

R 792.10273 Subsequent tax year assessments.

Rule 273. The appeal for each subsequent year for which an assessment has been

established is added automatically to the petition for an assessment dispute as to the

valuation or exemption of property at the time of hearing. For purposes of this rule, a

subsequent tax year assessment is established by April 1 of that tax year.

R 792.10275 Transfers.

Rule 275. (1) A party may, by motion filed with the tribunal and served on the opposing

parties, request a transfer of the contested case from the small claims division to the entire

tribunal.

(2) If the motion is filed with the tribunal after the notice of hearing in the contested case

has been issued by the tribunal, the parties shall appear at the hearing and be prepared to

conduct the hearing, unless otherwise ordered by the tribunal.

(3) If the request is granted, the moving party shall pay all tribunal filing fees and any

reasonable costs that the tribunal determines may be incurred by the opposing party or

parties as a direct result of the transfer.

(4) With the permission of the petitioner, the tribunal may refer a contested case properly

pending in the small claims division to the entire tribunal.

R 792.10277 Appearance and representation.

Rule 277. (1) The tribunal may, upon a motion filed with the tribunal and served on the

opposing parties not less than 28 days before the hearing scheduled in a contested case,

conduct the hearing on the file for the moving party. If the motion is granted, the tribunal

shall render a decision based on the testimony provided by the opposing parties at the

hearing, if any, and all pleadings and written evidence properly submitted by all parties not

less than 21 days before the date of the scheduled hearing or as otherwise ordered by the

tribunal.

(2) The tribunal may, upon motion filed with the tribunal and served on the opposing

parties not less than 28 days before the hearing scheduled in a contested case, conduct a

hearing by telephone, by video conference, or in-person for the moving party.

R 792.10279 Commencement of proceedings.

Rule 279. (1) The petition must be on a form made available by the tribunal.

(2) The petition must be signed and set forth a clear and concise statement of facts upon

which the petitioner relies in making petitioner’s claim for relief.

(3) For property tax contested cases, a copy of the notice giving rise to the appeal,

including, but not limited to, notice of board of review action, notice of taxable value

21

uncapping, or notice denying a principal residence exemption, must be submitted with the

petition. For non-property tax contested cases, a copy of the final assessment, decision, or

order being appealed must be submitted with the petition.

R 792.10281 Answers.

Rule 281. (1) An answer to a petition must be filed with the tribunal within 28 days after

the tribunal serves the notice of docket number on the respondent. Failure to file the answer

as required by this rule may result in the holding of respondent in default, as provided by

R 792.10237.

(2) The answer must be on a form made available by the tribunal.

(3) The answer must be signed and set forth a clear and concise statement of facts upon

which the respondent relies in defense of the matter.

(4) For special assessment contested cases, the answer must specify the statutory authority

under which the special assessment district was created and a copy of the resolution

confirming the special assessment roll must be submitted with the answer.

(5) The tribunal shall issue a notice to all parties upon the filing of the answer indicating

that the answer is filed and that the contested case is ready for the scheduling of a hearing.

R 792.10283 Stipulations.

Rule 283. (1) A consent judgment may be entered upon submission of a stipulation with

an appropriate fee, if the stipulation meets all of the following:

(a) Is filed after the filing of a petition and answer.

(b) Is signed by all parties or their attorneys or authorized representatives.

(c) Addresses issues over which the tribunal’s authority has been or may be properly

invoked.

(d) Is found to be acceptable to the tribunal. The stipulation must be on a form made

available by the tribunal or in a written form that is in substantial compliance with the

tribunal’s form.

(2) If a party submits a stipulation by email, the party shall pay the fee required for the

filing of the stipulation within 14 days after the date the stipulation is emailed. If a party

submits a stipulation at the hearing and the hearing is conducted at a site other than the

tribunal’s office, the party shall pay the fee required for the filing of the stipulation within

14 days after the hearing date. If the hearing is conducted at the tribunal’s office, the party

shall pay the required filing fee upon submission. Failure to pay the required filing fee may

result in the issuance of a notice of no action, an order holding the party in default, or the

denial of the stipulation.

R 792.10285 Hearing sites; accessibility; accommodations.

Rule 285. (1) For property tax contested cases, the hearing may be conducted

telephonically, by video conferencing, or in-person. If the hearing is in-person, the hearing

must be conducted in the county in which the property is located or in a county contiguous

to the county in which the property is located or at a site agreed upon by the parties and

approved by the tribunal. An in-person rehearing by a tribunal member must be at a site to

be determined by the tribunal.

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(2) For non-property tax contested cases, the hearing may be conducted telephonically,

by video conferencing, or in-person. If the hearing is in-person, the hearing must be

conducted at a site to be determined by the tribunal.

(3) For all contested cases, an in-person hearing must be conducted in a location that is

accessible to mobility-impaired individuals. Accessible parking must also be available.

(4) A person who has a disability and who needs to be accommodated for effective

participation in a hearing shall contact the tribunal in writing or telephonically not less than

7 days before the scheduled hearing date.

R 792.10287 Notice of hearing.

Rule 287. Notice must be sent to the parties or their attorneys or authorized representatives

not less than 45 days before the hearing, unless otherwise ordered by the tribunal. The

notice must include the following information:

(a) The time and date of the hearing.

(b) The manner for the conducting of the hearing, including, but not limited to, by

telephone, by video conference, or in-person.

(c) If the hearing is in-person, the location of the hearing.

R 792.10289 Evidence.

Rule 289. (1) A copy of all evidence, other than rebuttal evidence, to be offered in support

of a party’s contentions must be filed with the tribunal and served on the opposing parties

not less than 21 days before the date of the scheduled hearing, unless otherwise ordered by

the tribunal. Failure to comply with this subrule may result in the exclusion of the valuation

disclosure or other written evidence at the time of the hearing because the opposing parties

may have been denied the opportunity to adequately consider and evaluate the valuation

disclosure or other written evidence before the date of the scheduled hearing. If a valuation

disclosure or other written evidence is excluded, the tribunal shall indicate the basis of the

exclusion in the decision.

(2) Service of the evidence must be made on the opposing parties unless an attorney or

authorized representative has entered an appearance in the contested case on behalf of an

opposing party and then service must be made on the attorney or authorized representative

for that party.

(3) If a party wishes to submit rebuttal evidence to the tribunal and the opposing parties

less than 21 days before the date of a scheduled hearing, the party shall, if the hearing is

in-person, bring multiple copies of that evidence to the hearing, including 1 copy for the

presiding judge and 1 copy for each opposing party. If the hearing is by telephone or video

conference, the party shall submit the evidence to the tribunal and the opposing parties by

email in advance of the commencement of the hearing.

R 792.10291 Exceptions; filing of exceptions; “good cause” defined; service of

exceptions; rehearings.

Rule 291. (1) A party may submit exceptions to a decision by a referee or an

administrative law judge, other than a tribunal member, by filing with the tribunal and

serving on the opposing parties the exceptions within 20 days after the entry of the decision.

The exceptions must be signed and are limited to the evidence submitted before or

otherwise admitted at the hearing and any matter addressed in the proposed opinion and

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judgment and demonstrate good cause as to why the decision should be adopted, modified,

or a rehearing held. As used in this subrule, “good cause” means error of law, mistake of

fact, fraud, or another reason the tribunal considers sufficient and material.

(2) The opposing parties may file with the tribunal and serve on all other parties a response

to the exceptions within 14 days after the service of the exceptions on those parties. The

response must be signed.

(3) Service of the exceptions or a response must be made on the opposing parties. If an

attorney or authorized representative has entered an appearance in the contested case on

behalf of the opposing parties, service must be made on the attorney or authorized

representative for the opposing parties.

(4) The party that files exceptions or a response shall also file a proof of service or

statement attesting to the service of the exceptions or response on all other parties or their

attorney or authorized representative. The statement must specify who was served with the

exceptions or response and the date and method by which the exceptions or response was

served. If no statement attesting to the service of the exceptions or response is filed, the

tribunal shall issue a notice of no action. If the statement is filed within the time period

provided in the notice of no action described in R 792.10227(11), action shall be taken on

the exceptions or response.

(5) A rehearing, if held, shall be conducted by a tribunal member in a manner to be

determined by the tribunal and may be limited to the evidence considered at the hearing.

PART 4. MEDIATION