Hearings on residential property tax appeals before the Michigan Tax Tribunal (MTT) will soon have the option to be conducted remotely. Senate Bill 150, sponsored by Sen. Stephanie Chang (D-Detroit), will allow the Residential Property and Small Claims Division of the MTT to conduct hearings and re-hearings telephonically, by videoconferencing or in person. This will be permitted only for proceedings in which residential property is exclusively involved or one involving an appeal of any other tax over which the tribunal has jurisdiction if the amount of the tax in dispute is $20,000 or less, adjusted annually for inflation. Currently, the act only permits telephone or videoconference hearings with the consent of all parties involved and the leave of the tribunal. The bill eliminates this requirement and instead allows in-person hearings upon the request of one of the parties involved in a case. The bill does not alter the current requirements regarding the location of in-person hearings and re-hearings. Once signed by the governor, the change will be effective.
Michigan Townships Association
