Michigan Tax Tribunal
Board of Review Protests
Protest at the Board of Review is necessary to protect your right to further appeals to the Michigan Tax Tribunal for valuation and exemption appeals and the State Tax Commission for classification appeals. Properties classified Commercial Real or Industrial Real may be appealed to the regular March Board of Review or to the Michigan Tax Tribunal prior to May 31. Commercial Personal, Industrial Personal or Utility Personal Property may be appealed to the regular March Board of Review or to the Michigan Tax Tribunal prior to May 31 if a personal property statement was filed with the City of Royal Oak prior to the commencement of the Board of Review as provided by MCL 211.19.
Further appeal of valuation may be made to the Michigan Tax Tribunal by filing a petition that can be obtained online and mailed to:
P.O. Box 30232
Lansing, MI 48909
The final date for further appeal of valuation for Residential Real Property is July 31st.
Small Claims Division
The Tribunal is no longer accepting appeal letters or mailing petition and answer forms to parties in the Small Claims Division. Rather, MCL 205.735a requires the initiating of an appeal by petition. Once a petition has been received, a Notice of Docket Number is sent to both parties and the Respondent (City of Royal Oak) will have 28 days after the issuance of Notice of Docket Number to file its answer with the Tribunal and serve on the Petitioner. A copy of the petition will also be attached to the Notice of Docket Number sent to the Respondent.
James M. Geiermann