Proposed Michigan Tax Court to Replace Tax Tribunal and Court of Claims
Upon request from the Treasurer, the Department of Treasury has prepared and released a proposal to streamline the tax appeal process. Currently, appeals from the Department of Treasury can be filed in either the Tax Tribunal within 35 days or the Court of Claims within 90 days. The proposal recommends the elimination of the Tax Tribunal and the Court of Claims for tax appeals and replaces it with a new Michigan Tax Court.
The Michigan Tax Court proposal has been presented to the governor's office, the legislature and the state bar for review. Senator Bruce Caswell, Chair of the Senate Judiciary Committee has organized a working group to study the proposal and to take it to legislation.
The proposed Michigan Tax Court would be part of the judicial branch of government under the direct control of the Michigan Supreme Court with judges appointed by the Supreme Court.