Mich. Admin. Code 792.10233 - Petitions

Rule 233.

(1) A petition must be signed and contain a clear and concise statement of facts, without repetition, upon which the petitioner relies in making its claim for relief. The statement must be made in separately designated paragraphs. The contents of each paragraph must be limited, as far as practicable, to a statement of a single fact. Each claim must be stated separately when separation facilitates the clear presentation of the matters set forth.

(2) A petition may not cover more than 1 assessed parcel of real or personal property, except as follows:

(a) A single petition involving real property may cover more than 1 assessed parcel of real property if the real property is contiguous and within a single assessing unit.

(b) A single petition involving personal property may cover more than 1 assessed parcel of personal property located on the same real property parcel within a single assessing unit.

(c) A single petition involving personal property may cover personal property located on different real property parcels if the personal property is assessed as 1 assessed parcel of personal property and is located within a single assessing unit.

(d) A single petition may include both real and personal property, if the personal property is located on the real property parcels at issue within a single assessing unit.

(3) Each petition must contain all of the following information:

(a) The petitioner's name; legal residence or, in the case of a corporation, its principal office or place of business; mailing address, if different than the address for the legal residence or principal place of business; email address; and telephone number.

(b) The name of the opposing party or parties.

(c) A description of the matter in controversy, including the type of tax, the years involved, and all of the following information, if applicable:

(i) The parcel numbers of the properties being appealed; the properties' addresses; the county in which the properties are located; whether the properties are contiguous; and, for each personal property parcel being appealed, the parcel number of the real property on which that personal property is located and whether the personal property statement was filed and, if so, when the statement was filed.

(ii) The present use of the property, the use for which the property was designed, and the classification of property.

(iii) Whether the matter involves any of the following:

(A) True cash value.

(B) Taxable value.

(C) Uniformity.

(D) Exemption.

(E) Classification.

(F) A combination of the areas specified in subparagraphs (A) to (E) of this paragraph.

(G) Special assessment.

(H) Non-property taxes, interest, and penalties.

(iv) For multifamily residential property, whether the property is subject to governmental regulatory agreements and a subsidy and the type of subsidy involved.

(d) A statement of the amount or amounts in dispute, including the following, as applicable:

(i) A statement indicating whether there is a dispute relative to the value of an addition or a loss in contested cases involving a dispute as to a property's taxable value.

(ii) A statement of the portion of the tax admitted to be correct, if any, in non-property tax contested cases and a copy of the assessment, decision, or order being appealed attached to the petition.

(iii) A statement as to whether the matter in controversy has been protested and, if applicable, the date of the protest in true cash value, taxable value, uniformity, exemption, classification, or special assessment contested cases.

(e) The relief sought.

(4) The petition must be sworn to and comply with applicable statutes in equalization, allocation, and apportionment contested cases.

Notes

Mich. Admin. Code 792.10233

2013 AACS; 2015 AACS; 2023 AACS; 2025 MR 6, Eff. 3/28/2025