State House to Address Chamber-Supported Tax Tribunal Reform

May 1, 2017

The Michigan House Tax Committee will begin hearing legislation later this week to reform Michigan’s Tax Tribunal. The legislation, supported by the Michigan Chamber, would impact both commercial and residential taxpayers by reducing wait times for cases and ensuring Tribunal appointees have the training needed to effectively adjudicate the complex cases before them. 

Michigan’s Tax Tribunal is the sole court of jurisdiction for property tax appeals in Michigan and has concurrent jurisdiction for non-property tax appeals with the Court of Claims. The Tribunal has operated under the same regulatory framework for decades, making it overdue for reform. Specifically, House Bill 4412, sponsored by Rep. Iden (R-Oshtemo Township) would: 

  • Establish required training for new Tribunal members including state and local tax issues, proper courtroom procedures and accepted appraisal practices;
  • Require the governor to consider candidates solicited from appropriate professional associations when appointing Tribunal members;
  • Allow the governor to remove a Tribunal member for failure to perform duties or other good cause;
  • Establish procedures to eliminate potential conflicts of interest for Tribunal members, including rules for outside employment;
  • Provide deadlines for decisions and other procedures to speed up cases;
  • Allow regional Tribunal offices to make access easier for taxpayers; and
  • Define the types of rules the Tribunal may establish.

Please contact Wendy Block with any questions at wblock@michamber.com.