Michigan Administrative Code › Department - Licensing and Regulatory Affairs › Michigan Administrative Hearing System › Michigan Administrative Hearing System Uniform Hearing Rules › Part 2 - TAX TRIBUNAL › Subpart C - MATTERS BEFORE SMALL CLAIMS DIVISION › Section R. 792.10267 - Fees

Current through Vol. 24-12, July 15, 2024
Rule 267.
(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 792.10217(a). 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
					 792.10217(a).
(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.
(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.