Michigan Compiled Laws

Mich. Comp. Laws § 205.731 (2026)

Tax tribunal; jurisdiction.

✓ current as of July 2026

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TAX TRIBUNAL ACT

Act 186 of 1973

205.731 Tax tribunal; jurisdiction.

Sec. 31.

The tribunal has exclusive and original jurisdiction over all of the following:

(a) A proceeding for direct review of a final decision, finding, ruling, determination, or order of an agency relating to assessment, valuation, rates, special assessments, allocation, or equalization, under the property tax laws of this state.

(b) A proceeding for a refund or redetermination of a tax levied under the property tax laws of this state.

(d) Certification of a mediator in a tax dispute described in subdivision (c).

(e) Any other proceeding provided by law.

History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 2008, Act 125, Imd. Eff. May 9, 2008

Notes of Decisions

Cited in 138 cases (17 in the last 5 years), 1976–2026 · leading case: Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982).

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Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982). · cites it 30× “MCL 205.731; MSA 7.650(31) provides: *631 "The tribunal's exclusive and original jurisdiction shall be: "(a) A proceeding for direct review of a final decision, finding, ruling, determination, or order of an agency relating to assessment, valuation, rates, special assessments,…”

Hillsdale Cnty. Senior Servs., Inc v. Hillsdale Cnty., 494 Mich. 46 (Mich. 2013). · cites it 15× “MCL 205.731 provides an exception for jurisdiction in tax cases: The tribunal has exclusive and original jurisdiction over all of the following: (a) A proceeding for direct review of a final decision, finding, ruling, determination, or order of an agency[ 4 ] relating to…”

Ford Motor Co. v. City of Woodhaven, 716 N.W.2d 247 (Mich. 2006). · cites it 6× “[3] MCL 205.731 provides: The tribunal's exclusive and original jurisdiction shall be: (a) A proceeding for direct review of a final decision, finding, ruling, determination, or order of an agency relating to assessment, valuation, rates, special assessments, allocation, or…”

Romulus City Treasurer v. Wayne Cnty. Drain Comm'r, 322 N.W.2d 152 (Mich. 1982). · cites it 16× “*737 MCL 205.731; MSA 7.650(31) provides: "The tribunal's exclusive and original jurisdiction shall be: "(a) A proceeding for direct review of a final decision, finding, ruling, determination, or order of an agency relating to assessment, valuation, rates, special assessments,…”

Petersen Fin. LLC v. City of Kentwood, 928 N.W.2d 245 (Mich. Ct. App. 2018). · cites it 6× “In cases not involving special assessments, the tribunal's membership is well-qualified to resolve the disputes concerning those matters that the Legislature has placed within its jurisdiction: assessments, valuations, rates, allocation and equalization.”

Michigan Props., LLC v. Meridian Twp., 491 Mich. 518 (Mich. 2012). · cites it 4× “MCL 205.731 provides 44 in pertinent part: The tribunal has exclusive and original jurisdiction over all of the following: (a) A proceeding for direct review of a final decision, finding, ruling, determination, or order of an agency relating to the assessment, valuation, rates,…”

Ford Motor Co. v. Bruce Twp., 689 N.W.2d 764 (Mich. Ct. App. 2004). · cites it 13× “[MCL 205.731.] Petitioner argues that, pursuant to MCL 205.”

Kasberg v. Ypsilanti Twp., 792 N.W.2d 1 (Mich. Ct. App. 2010). · cites it 9× “Indeed, the Wikman Court held that the phrase “under the property tax laws of this state” modified the words “special assessment” in the jurisdictional grant of MCL 205.731. Wikman, 413 Mich at 633 . While noting that some special assessments do not arise from the property tax…”

Forest Hills Coop. v. City of Ann Arbor, 305 Mich. App. 572 (Mich. Ct. App. 2014). · cites it 3× “At the time Forest Hills filed its complaint in circuit court in October 2009, MCL 205.731, as amended by *618 2008 PA 125 , effective May 9, 2008, provided, in pertinent part: 6 The tribunal has exclusive and original jurisdiction over all of the following: (a) A proceeding for…”

Ashley Ann Arbor, LLC v. Pittsfield Charter Twp., 829 N.W.2d 299 (Mich. Ct. App. 2012). · cites it 6× “703(f); MCL 205.731. The circuit court improperly dismissed Ashley’s challenge as the corporation timely raised it before the MTT, which then transferred jurisdiction to the circuit court.”

Johnston v. City of Livonia, 441 N.W.2d 41 (Mich. Ct. App. 1989). · cites it 4× “The issue for our consideration is whether the trial court correctly concluded that it lacked subject-matter jurisdiction over plaintiff’s complaint because plaintiff’s claims fell within the scope of the exclusive jurisdiction of the Tax Tribunal set forth in MCL 205.731; MSA…”

Emmet Cnty. v. State Tax Comm'n, 244 N.W.2d 909 (Mich. 1976). · cites it 4× “Section 31 of the Tax Tribunal Act, MCLA 205.731; MSA 7.650(31), confers upon the tribunal the exclusive and original jurisdiction to review assessment, valuation, rates, special assessments, *554 allocation disputes, and, inter alia, equalization, under property tax laws.”

Show all 138 citing cases →

— Mich. Comp. Laws § 205.731(a) — 59 cases

Hillsdale Cnty. Senior Servs., Inc v. Hillsdale Cnty., 494 Mich. 46 (Mich. 2013). “MCL 205.731 provides an exception for jurisdiction in tax cases: The tribunal has exclusive and original jurisdiction over all of the following: (a) A proceeding for direct review of a final decision, finding, ruling, determination, or order of an agency[ 4 ] relating to…”

Petersen Fin. LLC v. City of Kentwood, 928 N.W.2d 245 (Mich. Ct. App. 2018). “In cases not involving special assessments, the tribunal's membership is well-qualified to resolve the disputes concerning those matters that the Legislature has placed within its jurisdiction: assessments, valuations, rates, allocation and equalization.”

Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982). “MCL 205.731; MSA 7.650(31) provides: *631 "The tribunal's exclusive and original jurisdiction shall be: "(a) A proceeding for direct review of a final decision, finding, ruling, determination, or order of an agency relating to assessment, valuation, rates, special assessments,…”

Kasberg v. Ypsilanti Twp., 792 N.W.2d 1 (Mich. Ct. App. 2010). “Indeed, the Wikman Court held that the phrase “under the property tax laws of this state” modified the words “special assessment” in the jurisdictional grant of MCL 205.731. Wikman, 413 Mich at 633 . While noting that some special assessments do not arise from the property tax…”

Autodie LLC v. City of Grand Rapids, 852 N.W.2d 650 (Mich. Ct. App. 2014).

— Mich. Comp. Laws § 205.731(b) — 21 cases

Ford Motor Co. v. City of Woodhaven, 716 N.W.2d 247 (Mich. 2006). “[3] MCL 205.731 provides: The tribunal's exclusive and original jurisdiction shall be: (a) A proceeding for direct review of a final decision, finding, ruling, determination, or order of an agency relating to assessment, valuation, rates, special assessments, allocation, or…”

Romulus City Treasurer v. Wayne Cnty. Drain Comm'r, 322 N.W.2d 152 (Mich. 1982). “*737 MCL 205.731; MSA 7.650(31) provides: "The tribunal's exclusive and original jurisdiction shall be: "(a) A proceeding for direct review of a final decision, finding, ruling, determination, or order of an agency relating to assessment, valuation, rates, special assessments,…”

Ford Motor Co. v. Bruce Twp., 689 N.W.2d 764 (Mich. Ct. App. 2004). “[MCL 205.731.] Petitioner argues that, pursuant to MCL 205.”

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