Victory at the Tribunal
The Michigan Tax Tribunal is a Court. At the Tribunal
the burden of proof is on the Petitioner (Property Owner).
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
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
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
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.
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.
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.
welcomes stipulations because they reduce the Courtís case load