-
C U S T O M E R D R I V E N. B U S I N E S S M I N D E D.
The Michigan Tax TribunalIts Past, Present, and Future
Steven H. Lasher, Chair
1
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C U S T O M E R D R I V E N. B U S I N E S S M I N D E D.
Established in 1973. (1973 P.A. 186; MCL 205.701 et seq.)
Single administrative tax court for tax appeals that were
previously handled by numerous boards and circuit courts.
Exclusive jurisdiction over property tax matters. (MCL
205.731.)
Concurrent jurisdiction with Court of Claims over other taxes,
such as income, sales, SBT, MBT, etc. (MCL 205.22.)
Independent of tax enforcement agencies. E.R.O. 1991-15
What is the Tax Tribunal?
2
-
C U S T O M E R D R I V E N. B U S I N E S S M I N D E D.
The Tax Tribunal Act, MCL 205.701 et seq Tax Tribunal Rules of
Practice and Procedure Michigan Court Rules Administrative
Procedures Act Michigan Rules of Evidence Open Meetings Act, MCL
15.261 et seq. Freedom of Information Act, MCL 15.231 et
seq.
What Governs the Tax Tribunal?
3
-
C U S T O M E R D R I V E N. B U S I N E S S M I N D E D.
Multidisciplinary Body Tax Tribunal Act requires the following
membership:
One Certified Public Accountant One Michigan Master Assessing
Officer One Appraiser Two Attorneys Two At -Large (who may be
attorneys)
Members must, generally, have at least five years of experience
in state and local tax matters
Appointment by the Governor for a four year term. Senate
Confirmation is required
Tax Tribunal Members
4
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C U S T O M E R D R I V E N. B U S I N E S S M I N D E D.
Steven H. Lasher, Chair Marcus L. Abood, At-Large Member Valerie
Lafferty, Appraiser Member Preeti Gadola, Attorney Member Dave
Marmon, Attorney Member
Administrative Law Judge Peter M. Kopke
Tax Tribunal Members
5
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C U S T O M E R D R I V E N. B U S I N E S S M I N D E D.
Entire Tribunal Division
Residential Property and Small Claims Division
Two Divisions of the Tax Tribunal
6
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C U S T O M E R D R I V E N. B U S I N E S S M I N D E D.
The Entire Tribunal utilizes a formal hearing process to
resolve, typically, more complex appeals
There is a formal record of the hearing Entire Tribunal hearings
are held in the Lansing office The presiding judge is either a
Tribunal Member or an
Administrative Law Judge Parties are typically represented by an
attorney or agent Entire Tribunal Timeline:
Property: 20-24 months from filing of petition to close of case.
NonProperty: 15-19 months from filing of petition to close of
case.
Entire Tribunal Division
7
-
C U S T O M E R D R I V E N. B U S I N E S S M I N D E D.
Jurisdiction All cases can be filed in the Entire Tribunal
(except
PRE/QAE); however, the following cases must be filed in the
Entire Tribunal:
All classifications of real and personal property, other than
residential and agricultural, if the state equalized value (SEV) or
taxable value (TV) in dispute is > $100,000
Special Assessment and Non-Property cases if the amount in
dispute is > $20,000, adjusted annually by the inflation
rate
Entire Tribunal Division
8
-
C U S T O M E R D R I V E N. B U S I N E S S M I N D E D.
Entire Tribunal
9
Chart1
12861081394
11681301298
1592691661
2380652445
1886701956
2131862217
27461252871
29121013013
43941074501
68081256933
5372785450
49931255118
43091324441
38441363980
3007723079
2556682624
Property
Non Prop
Total
Number of Filings
Entire Tribunal Filings
Complete Stats
Entire Tribunal Filings/Dispositions
FISCAL YEARPropertyNon PropTotalDecisionsCJsWDsDismissalsTotal
DispositionsActive CasesPending Cases
74-75 (As of 9.30.75)N/AN/A1,499N/AN/AN/AN/A911N/AN/AN/A
75-76 (As of 9.30.76)N/AN/A1,414N/AN/AN/AN/A983N/AN/A61%
76-77 (As of 9.30.77)N/AN/A543N/AN/AN/AN/A388N/AN/A70%
77-78 (As of 9.30.78)74613788375N/AN/A277895N/AN/A71%
78-79 (As of 9.30.79)71158769110N/AN/A231859N/AN/A101%
79-80 (As of 9.30.80)1,32351,328143N/AN/A3401,099N/AN/A112%
80-81 (As of 9.30.81)1,2442291,47389N/AN/A3011,015N/AN/A83%
81-82 (As of 9.30.82)1,7112741,985138N/AN/A4031,357N/AN/A69%
82-83 (As of 9.30.83)1,2223331,555118N/AN/A5801,598N/AN/A68%
83-84 (As of 9.30.84)1,1863341,52083N/AN/A5061,452N/AN/A103%
84-85 (As of 9.30.85)8631901,05396N/AN/A6521,760N/AN/A96%
85-86 (As of 9.30.86)669232901110N/AN/A4851,268N/AN/A167%
86-87 (As of 9.30.87)9301451,07570N/AN/A148271N/AN/A141%
87-88 (As of 9.30.88)1,1302011,331233N/AN/A5581,296N/AN/A25%
88-89 (As of 9.30.89)1,3681661,53498N/AN/A3461,137N/AN/A97%
89-90 (As of 9.30.90)1,966952,06140N/AN/A294884N/AN/A74%
90-91 (As of 9.30.91)2,3551822,537102N/AN/A6891,674N/AN/A43%
91-92 (As of 9.30.92)1,4121651,577139N/AN/A6942,145N/AN/A66%
92-93 (As of 9.30.93)2,1861362,32270N/AN/A5901,915N/AN/A136%
93-94 (As of
9.30.94)2,4601752,635332N/AN/A1,0344,054N/AN/A82%
94-95 (As of 9.30.95)1,2931011,394N/AN/AN/AN/AN/AN/AN/A154%
95-96 (As of 9.30.96)1,2931011,394N/AN/AN/AN/AN/AN/AN/AN/A
96-97 (As of 9.30.97)3,4091023,511N/AN/AN/AN/A1,502N/AN/A43%
97-98 (As of
9.30.98)2,7271122,83932675N/A5101,2173,9135,56943%
98-99 (As of
9.30.99)2,0771322,20948613N/A7661,4272,9326,46565%
99-00 (As of
9.30.00)1,2861081,39436649N/A7841,4692,1386,146105%
00-01 (As of
9.30.01)1,1681301,298701,098N/A1,0812,2491,8626,070173%
01-02 (As of
9.30.02)1,592691,66139702N/A8111,5522,0666,27293%
02-03 (As of
9.30.03)2,380652,44529591N/A8431,4631,4265,49560%
03-04 (As of
9.30.04)1,886701,956621,143N/A1,2652,4705,6756,971126%
04-05 (As of
9.30.05)2,131862,217741,552N/A9742,6005,4036,544117%
05-06 (As of
9.30.06)2,7461252,871862,292N/A9313,3093,8486,837115%
06-07 (As of
9.30.07)2,9121013,013701,6229574143,0634,4736,724102%
07-08 (As of
9.30.08)4,3941074,501371,8078512152,9106,4608,45565%
08-09 (As of
9.30.09)6,8081256,933811,6409783593,05810,04811,99944%
09-10 (As of
9.30.10)5,372785,4502042,4419642133,77511,95014,32669%
10-11 (As of 9.30.11)4,9931255,1181825,3239106077,02212,422
11-12 (As of 9.30.12)4,3091324,4411595,8031,2384817,6819,182
12-13 (As of 9.30.13)3,8441363,9801325,3931,0835377,1456,117
13-14 (As of 9.30.14)3,007723,079963,4017541714,4224,959
14-15 (As of 9.30.15)2,556682,624602,2775773423,2564,332
ET Filings
12861081394
11681301298
1592691661
2380652445
1886701956
2131862217
27461252871
29121013013
43941074501
68081256933
5372785450
49931255118
43091324441
38441363980
3007723079
2556682624
Property
Non Prop
Total
Number of Filings
Entire Tribunal Filings
Decisions Stats
Fiscal YearDecisions
99-00 (As of 9.30.00)36
00-01 (As of 9.30.01)70
01-02 (As of 9.30.02)39
02-03 (As of 9.30.03)29
03-04 (As of 9.30.04)62
04-05 (As of 9.30.05)74
05-06 (As of 9.30.06)86
06-07 (As of 9.30.07)70
07-08 (As of 9.30.08)37
08-09 (As of 9.30.09)81
09-10 (As of 9.30.10)204
10-11 (As of 9.30.11)182
11-12 (As of 9.30.12)159
12-13 (As of 9.30.13)132
13-14 (As of 9.30.14)96
14-15 (As of 9.30.15)60
Decisions Graph
36
70
39
29
62
74
86
70
37
81
204
182
159
132
96
60
Decisions
Number of Decisions
Entire Tribunal Decisions
Dispo Stats
Fiscal YearClosed Cases
99-00 (As of 9.30.00)1,469
00-01 (As of 9.30.01)2,249
01-02 (As of 9.30.02)1,552
02-03 (As of 9.30.03)1,463
03-04 (As of 9.30.04)2,470
04-05 (As of 9.30.05)2,600
05-06 (As of 9.30.06)3,309
06-07 (As of 9.30.07)3,063
07-08 (As of 9.30.08)2,910
08-09 (As of 9.30.09)3,058
09-10 (As of 9.30.10)3,775
10-11 (As of 9.30.11)7,022
11-12 (As of 9.30.12)7,681
12-13 (As of 9.30.13)7,145
13-14 (As of 9.03.14)4,422
Dispo Graph
IntClo Stats
Fiscal YearIntakeClosures
2007-20084,5012,910
2008-20096,9333,058
2009-20105,4503,775
2010-20115,1187,022
2011-20124,4417,681
2012-20133,9807,145
2013-20143,0794,422
IntClo Graph
IntClo Graph
45012910
69333058
54503775
51187022
44417681
39807145
30794422
Intake
Closures
Number of Cases
Historical Intake and Closure
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C U S T O M E R D R I V E N. B U S I N E S S M I N D E D.
The Small Claims Division utilizes an informal hearing process
No formal record is taken of the hearing Parties typically
represent themselves Hearings are generally 30 minutes in length
Property tax appeal hearings are held in the county in which
the property is located or in an adjoining county Non-Property
tax appeal hearings are held in the Tribunals
Lansing office
Small Claims Division
10
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C U S T O M E R D R I V E N. B U S I N E S S M I N D E D.
The presiding judge is a contractual hearing referee, an
Administrative Law Judge, or a Tribunal Member
Hearings are held in person, telephonic, or on the file Small
Claims Timeline:
Property and NonProperty: 14 months from filing of petition to
close of case
Virtually all 2015 cases closed by July 31, 2016
Small Claims Division
11
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C U S T O M E R D R I V E N. B U S I N E S S M I N D E D.
Jurisdiction All property classified as residential and
agricultural Income-producing property with less than four units
All other classifications of property if the SEV or TV at issue
is
$100,000 Special Assessment and Non-Property tax cases if the
amount in
dispute is $20,000, adjusted annually by the inflation rate
Principal Residence and Qualified Agricultural appeals may only
be heard in the Small Claims Division
Small Claims Division
12
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C U S T O M E R D R I V E N. B U S I N E S S M I N D E D.
Small Claims Division
13
Chart1
60015794176997
52154023055922
54532953186066
406617713436180
467110362885995
49268043096039
83366524209408
1034391031311566
1100279228912083
18596124140120238
15396135534717098
14588122639916213
58017002266727
35414971014139
4008525674600
Property
PRE/QA
NonProp
Total
Number of Filings
Small Claims Filings
Complete Stats
Small Claims Filings/Dispositions
Dismissals &TotalActivePending
Fiscal YearPropertyPRE/QANon
PropTotalsDecisionsCJsWithdrawalsDispositionsCasesAppealsClearance
Rate
74-75 (As of 9.30.75)N/AN/AN/A6,086N/AN/AN/A5,174N/AN/A85%
75-76 (As of 9.30.76)N/AN/AN/A4,806N/AN/AN/A5,520N/AN/A115%
76-77 (As of 9.30.77)N/AN/AN/A16,559N/AN/AN/A14,926N/AN/A90%
77-78 (As of
9.30.78)4,566N/A5295,0953,3207433,7767,839N/AN/A154%
78-79 (As of
9.30.79)4,080N/A504,1302,1116061,9074,624N/AN/A112%
79-80 (As of
9.30.80)7,275N/A87,2831,8097242,7755,308N/AN/A73%
80-81 (As of
9.30.81)7,248N/A5017,7492,8811,0564,5348,471N/AN/A109%
81-82 (As of
9.30.82)13,675N/A38214,0572,2371,1661,0404,443N/AN/A32%
82-83 (As of
9.30.83)8,191N/A5568,7472,7731,7417,16611,680N/AN/A134%
83-84 (As of
9.30.84)5,312N/A2245,5362,4691,0674,4017,937N/AN/A143%
84-85 (As of
9.30.85)5,159N/A1755,3343,5511,0714,5149,136N/AN/A171%
85-86 (As of
9.30.86)4,961N/A3905,3511,9877692,5025,258N/AN/A98%
86-87 (As of
9.30.87)5,513N/A4385,9512,1417374,0506,928N/AN/A116%
87-88 (As of
9.30.88)6,952N/A4527,4043,0808914,3238,294N/AN/A112%
88-89 (As of
9.30.89)7,781N/A4528,2332,0069273,8696,802N/AN/A87%
89-90 (As of
9.30.90)8,180N/A3408,5209285961,4342,958N/AN/A35%
90-91 (As of
9.30.91)15,609N/A20315,8121,8771,0408,34511,262N/AN/A71%
91-92 (As of
9.30.92)4,782N/A1814,9633,5783,0016,85713,436N/AN/A270%
92-93 (As of
9.30.93)27,331N/A36127,6924,8372,0193,97710,833N/AN/A39%
93-94 (As of
9.30.94)13,746N/A49114,2377,9195,61614,87428,409N/AN/A200%
94-95 (As of 9.30.95)7,860N/A3348,194N/AN/AN/AN/AN/AN/AN/A
95-96 (As of 9.30.96)N/AN/AN/A7,149N/AN/AN/AN/AN/AN/AN/A
96-97 (As of
9.30.97)6,767N/A3137,080N/AN/AN/A7,814N/AN/A110%
97-98 (As of
9.30.98)4,9581,1184486,5249982,3504,5187,8666,8987,263121%
98-99 (As of
9.30.99)5,4277405066,6731,9041,6645,6989,2664,2504,664139%
99-00 (As of
9.30.00)4,1633974224,9821,2977012,6284,6262,8413,41993%
00-01 (As of
9.30.01)6,0015794176,9971,8091,9154,1327,8563,8405,355112%
01-02 (As of
9.30.02)5,2154023055,9221,3561,0233,7816,1603,5265,117104%
02-03 (As of
9.30.03)5,4532953186,0661,0926033,6085,3031,6826,66987%
03-04 (As of
9.30.04)4,0661,7713436,1801,1747413,4205,3356,4396,84286%
04-05 (As of
9.30.05)4,6711,0362885,9958921,0883,4315,4116,8657,48890%
05-06 (As of
9.30.06)4,9268043096,0391,6919803,1055,7766,6787,98796%
06-07 (As of
9.30.07)8,3366524209,4081,1838892,6104,68211,64012,89650%
07-08 (As of
9.30.08)10,34391031311,5661,8111,4974,2217,52915,75016,99865%
08-09 (As of
9.30.09)11,00279228912,0831,3391,7484,2017,28822,85024,44560%
09-10 (As of
9.30.10)18,5961,24140120,2385,1303,2645,56713,96127,17429,16068%
10-11 (As of
9.30.11)15,396135534717,09854905,3234,28417,09728,836
11-12 (As of
9.30.12)14,5881,22639916,2139,1318,59713,30531,03314,016
12-13 (As of
9.30.13)5,8017002266,7275,8773,6973,84513,4497,294
13-14 (As of
9.30.14)3,5414971014,1393,5762,2381,9427,7563,033
14-15 (As of
9.30.15)4,008525674,6002,0611,5111,1704,7422,891
Filing Graph
60015794176997
52154023055922
54532953186066
406617713436180
467110362885995
49268043096039
83366524209408
1034391031311566
1100279228912083
18596124140120238
15396135534717098
14588122639916213
58017002266727
35414971014139
4008525674600
Property
PRE/QA
NonProp
Total
Number of Filings
Small Claims Filings
Decision Stats
Fiscal YearDecisions
00-01 As of 9.30.011,809
01-02 As of 9.30.021,356
02-03 As of 9.30.031,092
03-04 As of 9.30.041,174
04-05 As of 9.30.05892
05-06 As of 9.30.061,691
06-07 As of 9.30.071,183
07-08 As of 9.30.081,811
08-09 As of 9.30.091,339
09-10 As of 9.30.105,130
10-11 As of 9.30.115490
11-12 As of 9.30.129,131
12-13 As of 9.30.135,877
13-14 As of 9.30.143,576
14-15 As of 9.30.152,061
Decisions Graph
1809
1356
1092
1174
892
1691
1183
1811
1339
5130
5490
9131
5877
3576
2061
Decisions
Number of Decisions
Small Claims Decisions
Dispo Stats
Fiscal YearClosed Cases
00-01 (As of 9.30.01)7,856
01-02 (As of 9.30.02)6,160
02-03 (As of 9.30.03)5,303
03-04 (As of 9.30.04)5,335
04-05 (As of 9.30.05)5,411
05-06 (As of 9.30.06)5,776
06-07 (As of 9.30.07)4,682
07-08 (As of 9.30.08)7,529
08-09 (As of 9.30.09)7,288
09-10 (As of 9.30.10)13,961
10-11 (As of 9.30.11)17,097
11-12 (As of 9.30.12)31,033
12-13 (As of 9.30.13)13,449
13-14 (As of 9.30.14)7,756
Dispo Graph
Dispo Graph
7856
6160
5303
5335
5411
5776
4682
7529
7288
13961
17097
31033
13449
7756
Closed Cases
IntClo Stats
Fiscal YearIntakeClosures
2007-200811,5667,529
2008-200912,0837,288
2009-201020,23813,961
2010-201117,09817,097
2011-201216,21331,033
2012-20136,72713,449
2013-20144,1397,756
IntClo Graph
IntClo Graph
115667529
120837288
2023813961
1709817097
1621331033
672713449
41397756
Intake
Closures
Number of Cases
Historical Intake and Closure
-
C U S T O M E R D R I V E N. B U S I N E S S M I N D E D.
40th Anniversary (July 1, 1974) Many Proposed and Adopted
Changes Over
40 Years 1991 Report of State Treasurer In February 2012, there
were approximately 41,000 pending
cases
The Past
14
-
C U S T O M E R D R I V E N. B U S I N E S S M I N D E D.
Backlog Eliminated/Production Standards Small Claims
Virtually all 2015 appeals heard prior to 2016 filing season MTT
Standard: close 90% of cases within 14 months of filing MTT at 99%
to 100% for the past year Approximately 1,900 open cases as of
today
Entire Tribunal MTT Standard: close 90% of cases within 36
months of filing MTT at 100% for the past year Approximately 3,200
open cases as of today
The Present
15
-
C U S T O M E R D R I V E N. B U S I N E S S M I N D E D.
Case Management System/E-Filing Approximately 25% of 2015 cases
were e-filed
The Good: Quicker processing time (e.g. Notice of Docket
immediately issued) Ability to pay by credit card Can manage cases
through your e-filing account
The Challenges: Each individual of a firm must have separate
e-filing account, use separate e-
mail address because the e-mail address is your user name Not
all cases appear in the e-filing account if there is a discrepancy
between
the e-filing account and our internal case management system
Users cannot e-file anything after a case is closed (e.g. Motion
for
Reconsideration)
The Present
16
-
C U S T O M E R D R I V E N. B U S I N E S S M I N D E D.
ET Property: Big Box Stores
ET NonProperty: IBM Court of Claims New 60 day filing
deadline
Small Claims: Disabled Veterans Exemption Essential Services
Assessment/Eligible Manufacturing Personal
Property
The Present
17
-
C U S T O M E R D R I V E N. B U S I N E S S M I N D E D.
Mission Statement
To be an administrative tax court that inspires trust in
Michigans tax system through its accessibility, transparency, and
service to the public.
To provide Michigans citizens and governmental entities with the
opportunity to resolve state and local tax disputes through a fair
and impartial hearing.
To render timely, clearly written, quality decisions, from
experienced adjudicators, that are based on the evidence submitted
in each case and the applicable tax law.
The Future
18
-
C U S T O M E R D R I V E N. B U S I N E S S M I N D E D.
Improve Communication (External and Internal) External:
Updated Website/FAQs GovDelivery Notices Interaction with the
community Docket Look-up Website
Internal Monthly Judges Meetings
The Future
19
-
C U S T O M E R D R I V E N. B U S I N E S S M I N D E D.
Improve Quality Two-way street MTT must improve the quality of
its orders and opinions Practitioners/Agents/Assessors/Appraisers
must improve quality
with pleadings, evidence and trial practice
The Future
20
-
C U S T O M E R D R I V E N. B U S I N E S S M I N D E D.
HB 5578 Independent Determination of Value Highest and Best Use
Consider all three approaches to value Also consider assessors mass
appraisal cost approach Comparable sales deed restrictions
Settlements parties must attest to evidentiary basis for
settlement Menard Inc v City of Escanaba
MTT error of law in rejecting cost approach and adopting a
market approach that failed to account for deed restrictions.
The Future
21
-
C U S T O M E R D R I V E N. B U S I N E S S M I N D E D.
Beyond this legislation Increased compensation of judges Solve
budget/revenue issues Municipality financial support for
appeals
The Future
22
-
C U S T O M E R D R I V E N. B U S I N E S S M I N D E D.
Michigan Tax TribunalFor more information, please visit the
Tribunals website at www.michigan.gov/taxtrib or contact us at:
P.O. Box 30232Lansing, MI 48933Ph: 517-373-4400Fax:
517-373-4493
E-mail: [email protected]
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The Michigan Tax TribunalIts Past, Present, and FutureWhat is
the Tax Tribunal?What Governs the Tax Tribunal?Tax Tribunal
MembersTax Tribunal MembersTwo Divisions of the Tax TribunalEntire
Tribunal DivisionEntire Tribunal DivisionEntire Tribunal Small
Claims Division Small Claims Division Small Claims Division Small
Claims Division The Past The Present The Present The Present The
Future The Future The Future The Future The Future Contact
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