Mich. Admin. Code R. 792.10217

Current through Vol. 24-21, December 1, 2024
Section R. 792.10217 - Fees

Rule 217.

(1) Fees must be paid to tribunal for the filing of all petitions and motions in each contested case. If a petition or motion is filed by mail, delivery, or through the tribunal's e-filing system, the fee must be paid upon filing. If a motion is filed by email, the fee must be paid within 14 days after the date of the emailed filing. For purposes of this rule, a motion includes a stipulation for entry of a consent judgment.
(2) Except as otherwise provided in this rule or as ordered by the tribunal, the filing fees are, as follows:
(a) The fee for filing property tax appeal petitions:
(i) Allocation, apportionment, and equalization contested cases, $250.00.
(ii) Valuation contested cases, based on the amount in dispute as follows:
(A) $100,000 or less, $250.00.
(B) $100,000.01 to $500,000, $400.00.
(C) More than $500,000, $600.00.
(b) The filing fee for multiple, contiguous parcels owned by the same person is the filing fee for the parcel that has the largest amount in dispute, plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00. For purposes of this subrule, the contiguous parcels must be located in a single assessing unit.
(c) The fee for filing a motion to amend a property tax appeal petition to add a subsequent year assessment is equal to 50% of the fee provided in subdivision (a)(ii) of this rule for the assessment to be added.
(d) The fee for filing a property tax appeal petition contesting a special assessment or a non-property tax appeal petition is $250.00.
(e) The fee for filing a property tax appeal petition contesting the classification of property is $150.00.
(f) The fee for filing a motion for immediate consideration or a motion for summary disposition or partial summary disposition is $100.00.
(g) The fee for filing a motion to withdraw a petition or motions requesting a telephonic, video conference, or in-person prehearing conference or status conference or video conference or in-person hearing for the moving party or parties is $0.00.
(h) 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.
(i) The fee for the filing of a stipulation agreeing to participate in mediation is $0.00.
(j) The fee for the filing of all other motions is $50.00.
(k) The fee for the filing of multiple motions in a single document is the largest fee that would be charged if each motion is filed separately.
(3) As used in this rule, "amount in dispute" means the difference between the assessed value, as established by the board of review, and the state equalized value contended by the petitioner or the difference between the taxable value, as established by the board of review, and the taxable value contended by the petitioner, whichever is greater.

Mich. Admin. Code R. 792.10217

2013 AACS; 2023 MR 19, Eff. 9/29/2023