What is required for appeals of property classified as commercial, industrial, or utility personal?

The process for appealing property classified as commercial, industrial, or utility personal typically requires the filing of a written petition with the Michigan Tax Tribunal (MTT). This is the formal mechanism established for property owners to contest tax assessments made by local assessing officials. A written petition provides a clear record of the appeal and the grounds on which it is based, ensuring that all relevant details are properly documented and can be addressed during the review process.

This written petition is necessary because it outlines the specifics of the appeal, including the property in question, the reasons for the appeal, and the desired outcome. It formalizes the complaint, allowing the MTT to operate under established procedures that facilitate a fair evaluation of the appeal.

In contrast, verbal complaints do not provide a sufficient written record for the tribunal and may lack the detail needed for a thorough review. While submitting tax returns can be helpful as supporting documentation, it is not a substitute for the required written petition. Providing evidence of property value can also be relevant during the hearing but does not fulfill the obligation to submit a petition for initiation of the appeal process.