Section R. 792.10267 - FeesRule 267.
(1) There is no fee for the filing of a property tax appeal petition or motion in a small claims division contested case disputing a property's state equalized or taxable value or exemption from ad valorem taxation, 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 or motion in a small claims division contested case disputing the denial of a poverty exemption or disabled veterans exemption.(3) For all other small claims contested cases, the following fees must be paid to the 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. The fees are, unless otherwise ordered by the tribunal, as follows: (a) The fee for filing a property tax appeal petition contesting a property's state equalized or taxable value or exemption from ad valorem taxation for property defined as residential property under section 762 of the tax tribunal act, MCL 205.762, 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 is an additional $25.00 fee for each additional parcel, not to exceed a total filing fee of $1,000.00. For purposes of this subdivision, the contiguous parcels must be located in a single assessing unit.(b) The fee for filing a property tax appeal petition contesting a property's state equalized or taxable value or exemption from ad valorem taxation for property that is not defined as residential property under section 762 of the tax tribunal act, MCL 205.762, 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 motion for immediate consideration or a motion for summary disposition or partial summary disposition is $50.00.(g) The fee for filing a motion to withdraw a petition or a motion to have the hearing conducted on the file, by telephone, by video conference, or in-person for the moving party 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 $25.00.(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.Mich. Admin. Code R. 792.10267
2013 AACS; 2023 MR 19, Eff. 9/29/2023