Victory at the Tribunal

The Michigan Tax Tribunal is a Court. At the Tribunal the burden of proof is on the Petitioner (Property Owner).

The laws of the State are clear - the State Equalized Value of your home cannot exceed 1/2 of its True Cash Value. When the assessor places a value on your home the assessment is determined by a mass appraisal technique. This method negates the individual makeup of your home and places it with other properties that may or may not be directly comparable. In order to be victorious at a Tribunal hearing it is necessary to have valid proof of value. Gary Segatti Tax Appeals LLC will not proceed to a tribunal hearing without a True Cash Value Appraisal.

This appraisal was developed to conform to State Statute. It recites the definition of "TRUE CASH VALUE" in accordance with Michigan Compiled Laws Annotated Chapter 211. This appraisal is very specific and is only for the purpose of a tax appeal. It will consist of arms length sales in the calendar year of the appeal, not the assessor's time study period of October of the prior year to September of the protested year. The State Statues require 12-month of sales in the contested year and nothing other.

It can take two to three years to obtain a hearing.  Therefore it is necessary to provide updated True Cash Value appraisals to cover the additional years. It is not recommended to attend a Board of Review hearing when you have a case pending at the State Tax Tribunal.

After the petitioner requests a tribunal hearing the State will assign the case a docket number and place the file on its web site where its progress can be followed. After about 20 months the Docket will be given a hearing date and the Petitioner and Respondent (the Municipality) will be required to provide each other and the Tribunal Judge or Magistrate with the evidence that will be presented at the hearing.

At the hearing the Assessor will represent the municipality and will be called to present their evidence after the Petitioner has completed their presentation. The time allotted for this hearing is normally 20 to 30 minutes.

Important Note

If you fail to prove your case at the Tribunal hearing and the assessor beats you it is possible that your State Equalized Value and the Taxable Value and consequently your taxes could be increased. This is Tax Court.  This is serious. The wrong documentation and or presentation has serious consequences, the least of which is paying unjustified taxes and wasting 2-3 years.

Assessors Stipulation

At any time prior to the Tribunal date it is possible to obtain a stipulation from the assessor of a reduction in State Equalized Value. This stipulation request cannot be asked for or granted unless the property is in process at the State Tax Tribunal. A stipulation is an agreement to a reduction in the State Equalized Value to the requested amount or a partial reduction the Petitioner and Assessor agree accept.

Requesting a stipulation differs from a request at the Board of Review in two ways. The stipulation request is directed to the assessor who has the authority to make an adjustment. A stipulation to the correct value will save time and effort while producing the same outcome as a Tribunal hearing.

The Tribunal welcomes stipulations because they reduce the Court’s case load