Michigan Tax Tribunal

Experienced Michigan Lawyers Knowledgeable in All Types of Tax Matters

The road for all Michigan tax appeals ends at the Michigan Tax Tribunal. The tribunal is an administrative body with authority over both property and non-property-related tax appeals. The tribunal acts as any court, holding hearings and rendering a decision based on the evidence brought before it by the contesting parties.

What Is the Michigan Tax Tribunal?

The tribunal is made up of at least five members, each of which is appointed by the Governor and serves for a four-year term. Under Michigan law, there must be at least two attorneys, one certified level IV assessor, one professional real estate appraiser, and one certified public accountant (CPA) on the tribunal at all times.

The tribunal is made up of two divisions: the Small Claims Division and the Entire Tribunal Division. To avoid dominance of the tribunal by one profession, there cannot be more than three of any particular one. The rules are created to ensure a thoughtful, multifaceted, and unbiased review of the matters that come before the tribunal.

The Small Claims Division

As mentioned above, the tribunal is divided into two divisions: the “Entire Tribunal” and “Small Claims.” The Tribunal’s Small Claims Division conducts informal hearings to resolve most of the appeals filed with the tribunal. The hearings are typically kept to 30 minutes in length, and there is no court reporter or any device recording the proceedings. The majority of small claims appeals regard property tax disputes, which must be conducted in the county where the property is located. A hearing on any claim that does not involve real property is held at the tribunal.

The Entire Tribunal Division

The Entire Tribunal Division of the Tribunal conducts formal hearings involving complex subject matter and larger amounts of money in dispute. For the most part, parties are represented by attorneys who advocate for their client’s interests. The full tribunal attends the hearing, considering the evidence and legal arguments set forth before it, which can sometimes take weeks or even months to conclude.

The tribunal will hear appeals on a wide range of tax matters, including but not limited to any of the following:

• Residential Property Taxes
• Commercial Property Taxes
• Property Tax Non-Profit Exemption
• Individual and Business Income Taxes
• Sales, Use, and Withholding Taxes
• Michigan Unemployment Taxes
• Corporate Officer Liability
• Single Business Tax or Michigan Business Tax
• Michigan Motor Fuel Tax

How Can an Attorney Help When Filing a Tax Appeal with the Michigan Tax Tribunal?

A tax attorney with the Neumann Law Group can be an invaluable asset when pursuing a tax appeal. Here are a few of the ways we can help ensure a smooth and effective appeal:

Knowledge of Tax Law: Our tax attorneys are well-versed in the complexities of tax law and regulations. This knowledge is crucial for understanding the legal basis of your appeal and navigating the intricacies of the tax code.

Case Preparation and Representation: We will thoroughly prepare your case, ensuring that all necessary documents and evidence are accurately compiled. This includes identifying key issues, drafting legal briefs, and preparing arguments to support your appeal.

Negotiation Skills: Our tax attorneys are skilled negotiators who can communicate effectively with tax authorities. We can advocate on your behalf, negotiate settlements, or arrange payment plans if necessary.

Understanding of Tax Court Procedures: An appeal may involve appearing before a tax court or tribunal. Neumann Law Group’s tax attorneys are familiar with these procedures and can represent you effectively, ensuring that your case is presented clearly and professionally.

Advisory Role: We can provide valuable advice on the potential outcomes of your case, helping you make informed decisions. We will also advise on the implications of the appeal, including any potential risks.

Mitigation of Risks and Penalties: Our involvement can help minimize the risks associated with tax appeals, such as penalties, interest, or additional assessments. They ensure compliance with all procedural requirements to avoid further complications.

Are You Interested in Learning More About Appealing a Tax Matter Before the Tribunal?

If you have a tax matter you want to appeal, contact the experienced attorneys at Neumann Law Group for a free consultation. We are ready to assist you through the entire appeal process. To learn more, and to schedule a free consultation today, give the Traverse City tax lawyers at the Neumann Law Group a call at 800-525-6386. You can also connect with us through our online contact form. Calling is free, and we will not bill you for our services unless and until we can connect you with the compensation you deserve.