Michigan Administrative Code (Last Updated: November 16, 2016) |
Department LR. Licensing and Regulatory Affairs |
Michigan Administrative Hearing System |
Chapter Michigan Administrative Hearing System Uniform Hearing Rules |
Part 2. TAX TRIBUNAL SUBPART A. GENERAL PROVISIONS. |
Section 792.10267. Fees.
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(1) There is no fee for the filing of a property tax appeal petition, a motion, or a stipulation for entry of consent judgment in a small claims division proceeding contesting a
property’s state equalized or taxable value, 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, a motion, or a stipulation for entry of consent judgment in a small claims division proceeding contesting the denial of a poverty exemption only.
(3) For all other small claims appeals, the following fees shall be paid to the clerk upon filing:
(a) The fee for filing a property tax appeal petition contesting a property’s state equalized or taxable value for property classified as residential real 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 shall be an additional $25.00 fee for each additional parcel, not to exceed a total filing fee of $1,000.00.
(b) The fee for filing a property tax appeal petition contesting a property’s state equalized or taxable value for property that is not classified as residential real 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 stipulation for entry of consent judgment instead of a property tax appeal or non-property tax appeal petition is $25.00.
(g) If a petition has been filed, the fee for filing a stipulation for entry of consent judgment is $25.00.
(h) The fee for filing a motion for immediate consideration or a motion for summary disposition or partial summary disposition is $50.00.
(i) The fee for filing a motion to withdraw a petition is $0.00.
(j) 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.
(k) The fee for the filing of all other motions is $25.00.
(l) The fee for the filing of multiple motions in a single document is the largest fee that would have been charged if each motion had been filed separately.
(4) The fee for the certification of the record on appeal to the court of appeals is $100.00.
(5) The fee for copies of pleadings and other documents is $ .50/page.
History: 2013 AACS.