Michigan Office of Administrative Hearings and Rules  
Administrative Rules Division (ARD)  
MOAHR-Rules@michigan.gov  
REQUEST FOR RULEMAKING (RFR)  
1. Department:  
Licensing and Regulatory Affairs  
2. Bureau:  
Michigan Tax Tribunal  
3. Promulgation type:  
Full Process  
4. Title of proposed rule set:  
Tribunal Rules of Practice and Procedure  
5. Rule numbers or rule set range of numbers:  
R 792.10201 - R 792.10297  
6. Estimated time frame:  
12 months  
Name of person filling out RFR:  
Samantha Welton  
Email of person filling out RFR:  
WeltonS@michigan.gov  
Phone number of person filling out RFR:  
517-241-4096  
Address of person filling out RFR:  
611 W. Ottawa St., 48933  
7. Describe the general purpose of these rules, including any problems the changes are intended  
to address.  
The Tribunal functions as a tax court by processing and resolving property and non-property tax  
appeals through the conducting of hearings and the rendering of written decisions. The Tribunal’s  
current rule set is modeled after the Michigan Court Rules and governs the processing of appeals, the  
scheduling and conducting of hearings, and the resolution of appeals by Tribunal.  
The rule amendments are designed to modernize, clarify, and streamline tribunal operations. Overall,  
the changes strengthen consistency, improve efficiency, enhance fairness, and bring the rules into  
alignment with current legal, technological, and administrative standards. The following are some  
updates included in the new ruleset:  
(1) Update and expand definitions to reduce ambiguity in terms,  
(2) Give specific authority to administrative law judges to regulate the course of hearings,  
(3) Rules regarding service of documents and exceptions to proposed decisions will be moved to the  
general provisions to ensure they are applicable to both divisions of the Tribunal,  
(4) Clarify filing fees due,  
(5) Standards for failure to appear to a hearing or properly prosecute a case will be identified,  
(6) Include a new rule regarding protective orders for confidential information,  
(7) Clarify authorized representation and appearances,  
(8) General reorganization and grammatical edits will be made.  
8. Please cite the specific promulgation authority for the rules (i.e., department director,  
commission, board, etc.).  
The Tribunal is an independent agency with rulemaking powers.  
MCL 24.239  
RFR-Page 2  
A. Please list all applicable statutory references (MCLs, Executive Orders, etc.).  
Executive Order 2024-2, Administrative Procedures Act of 1969, 1969 PA 306, MCL 24.201 to  
24.328, and Tax Tribunal Act of 1973, 1973 PA 186, MCL 205.732 and MCL 205.747.  
B. Are the rules mandated by any applicable constitutional or statutory provision? If so,  
please explain.  
Tax Tribunal Act of 1973, 1973 PA 186, MCL 205.732 and MCL 205.747.  
9. Please describe the extent to which the rules conflict with or duplicate similar rules,  
compliance requirements, or other standards adopted at the state, regional, or federal level.  
Neither the current rule set nor the proposed revisions conflict with or duplicate similar rules,  
compliance requirements, or other standards adopted by the state, regional, or federal level.  
10. Is the subject matter of the rules currently contained in any guideline, handbook, manual,  
instructional bulletin, form with instructions, or operational memoranda?  
The subject matter of the current rule set is currently contained or otherwise addressed on the  
Tribunal’s website, including the Tribunal's newsletters, and in forms with instructions.  
11. Are the rules listed on the department’s annual regulatory plan as rules to be processed for  
the current year?  
Yes.  
12. Will the proposed rules be promulgated under Section 44 of the administrative procedures act  
of 1969, 1969 PA 306, MCL 24.244, or under the full rulemaking process?  
Full Process  
13. Please describe the extent to which the rules exceed similar regulations, compliance  
requirements, or other standards adopted at the state, regional, or federal level.  
Neither the current rule set nor the proposed revisions exceed similar regulations, compliance  
requirements, or other standards adopted at the state, regional, or federal level.  
14. Do the rules incorporate the recommendations received from the public regarding any  
complaints or comments regarding the rules? If yes, please explain.  
The proposed revisions do not incorporate any recommendations.  
15. If amending an existing rule set, please provide the date of the last evaluation of the rules and  
the degree, if any, to which technology, economic conditions, or other factors have changed  
the regulatory activity covered by the rules since the last evaluation.  
March 28, 2025, is the effective date of the last revision to the Tribunal’s current rule set. Technology,  
economic conditions, or other factors have not changed the regulatory activity covered by the rules  
since the last evaluation.  
16. Are there any changes or developments since implementation that demonstrate there is no  
continued need for the rules, or any portion of the rules?  
No, the current rule set is required to ensure the due process guarantees to taxpayers and units of  
government.  
17. Is there an applicable decision record (as defined in MCL 24.203(6) and required by MCL  
24.239(2))? If so, please attach the decision record.  
No  
Based on the information provided in this RFR, MOAHR concludes that there are sufficient policy and legal  
bases for approving the RFR. The RFR satisfies the requirements of the administrative procedures act of  
1969, 1969 PA 306, MCL 24.201 to 24.328, and Executive Reorganization Order No. 2019-1, MCL 324.99923.  
MCL 24.239  
;