Michigan Should End It's "Pay-to-Play" Requirement for Taxpayer Access to the Court of Claims

February 18, 2015

Under current law, Michigan taxpayers who want to utilize Michigan’s Court of Claims for tax disputes face a significant barrier to entry: Michigan requires taxpayers to “pay-to-play” the amount they dispute in order to enter this venue. This presents not only a barrier to entry for many taxpayers, but jeopardizes their due process rights. 

State Senator Jack Brandenburg has introduced legislation -- Senate Bill 100 -- to amend Michigan's Revenue Act to eliminate Michigan's "pay-to-play" requirement to utilize the Court of Claims. The Michigan Chamber commends Sen. Brandenburg because this legislation represents one of many overdue reforms that would improve the overall tax environment for all taxpayers. Reform to this process is a priority for the Michigan Chamber. Read more

For any questions, please contact Tricia Kinley at tkinley@michamber.com or (517) 371-7669.