To whom are valuation appeals made?

Valuation appeals are primarily made to the Michigan Tax Tribunal. This body is specifically established to hear disputes related to property tax assessments and valuations set by local governments. When a property owner believes their property has been inaccurately assessed, they have the right to file an appeal with the Michigan Tax Tribunal. This process allows for an objective review of the property's assessed value, ensuring that assessments are fair and in accordance with state laws.

The other options represent entities that have different functions or scopes. The State Tax Commission oversees the administration and operations of local assessing units, but it does not handle individual valuation disputes. Similarly, while local government boards may deal with community issues or planning, they are not the correct forum for property valuation appeals. The Department of Treasury is involved in broader financial management and oversight and does not specifically address property assessment disputes. Thus, the Michigan Tax Tribunal is the appropriate authority for these appeals.