Mich. Comp. Laws » Michigan Compiled Laws / Chapter 205 / Act 186 of 1973
Michigan Compiled Laws

Mich. Comp. Laws § 205.732 (2026)

Tax tribunal; powers.

✓ current as of July 2026
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TAX TRIBUNAL ACT


Act 186 of 1973


205.732 Tax tribunal; powers.

Sec. 32.

    The tribunal's powers include, but are not limited to, all of the following:

    (a) Affirming, reversing, modifying, or remanding a final decision, finding, ruling, determination, or order of an agency.

    (b) Ordering the payment or refund of taxes in a matter over which it may acquire jurisdiction.

    (c) Granting other relief or issuing writs, orders, or directives that it deems necessary or appropriate in the process of disposition of a matter over which it may acquire jurisdiction.

    (d) Promulgating rules for the implementation of this act, including rules for practice and procedure before the tribunal and for mediation as provided in section 47, under the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328.

    (e) Mediating a proceeding before the tribunal.

    (f) Certifying mediators to facilitate claims in the court of claims and in the tribunal.

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

AdminRule Notes:

    R 205.1101 et seq. of the Michigan Administrative Code.

Notes of Decisions
Cited in 40 cases (4 in the last 5 years), 1977–2025 · leading case: Hillsdale Cnty. Senior Servs., Inc v. Hillsdale Cnty., 494 Mich. 46 (Mich. 2013).
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Hillsdale Cnty. Senior Servs., Inc v. Hillsdale Cnty., 494 Mich. 46 (Mich. 2013). · cites it 3× “MCL 205.732 . .. does not expressly grant the tribunal the power to issue injunctions, and such power will not be extended by implication.”
Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982). · cites it 4× “MCL 205.732; MSA 7.650(32) does not expressly grant the tribunal the power to issue injunctions, and such power will not be extended by implication.”
Great Lakes Div. v. City of Ecorse, 576 N.W.2d 667 (Mich. Ct. App. 1998). · cites it 4× “§ 205.732: M.S.A. § 7.650(32), which include, but are not limited to: (a) Affirming, reversing, modifying, or remanding a final decision, finding, ruling, determination, or order of an agency.”
Great Lakes Div. of Nat'l Steel Corp. v. City of Ecorse, 227 Mich. App. 379 (Mich. Ct. App. 1998). · cites it 4× “This jurisdiction statute should be distinguished from the Tax Tribunal’s powers under MCL 205.732: MSA 7.650(32), which include, but are not limited to: (a) Affirming, reversing, modifying, or remanding a final decision, finding, ruling, determination, or order of an agency.”
Michigan Props., LLC v. Meridian Twp., 491 Mich. 518 (Mich. 2012). · cites it 2× “) MCL 205.732 sets forth the tribunal’s powers in reviewing a taxing authority’s decision once the tribunal’s jurisdiction is properly invoked under MCL 205.”
Henderson v. Dep't of Treasury, 858 N.W.2d 733 (Mich. Ct. App. 2014). “See also MCL 205.732. Petitioner cites no court rule or MTT rule with which the MTT failed to comply.”
Elec. Data Sys. Corp. v. Flint Twp., 656 N.W.2d 215 (Mich. Ct. App. 2003). “Certified mail protects all the parties and the Tax Tribunal because there is proof of mailing where the sender is given a receipt by the post office and a record of delivery is also kept at the post office.”
Detroit Lions, Inc. v. City of Dearborn, 840 N.W.2d 168 (Mich. Ct. App. 2013). “10247(12)(b); see also MCL 205.732(c) and (d). A “final order or decision” of the MTT is appealable to this Court as a matter of right.”
Johnston v. City of Livonia, 441 N.W.2d 41 (Mich. Ct. App. 1989). “” MCL 205.732(c); MSA 7.650(32)(c). The tribunal is a quasi-judicial agency, the primary function of which is to find facts and review agency decisions within its jurisdiction.”
Consumers Power Co. v. Big Prairie Twp., 265 N.W.2d 182 (Mich. Ct. App. 1978). “To us, § 32 of the statute, MCLA 205.732; MSA 7.650(32), is sufficiently broad and encompassing to grant jurisdiction to either increase or decrease an assessment.”
Eyde v. Lansing Twp., 363 N.W.2d 277 (Mich. 1985). · cites it 2× “[2] MCL 205.732; MSA 7.650(32). [3] The majority finds it unnecessary to address this question.”
Sessa v. State Tax Comm'n, 351 N.W.2d 863 (Mich. Ct. App. 1984). · cites it 2× “A party who was previously entitled to proceed before the State Tax Commission or circuit court for review of such determinations or decisions may now proceed only before the Tax Tribunal, MCL 205.”
Show all 40 citing cases →
— Mich. Comp. Laws § 205.732(a) — 2 cases
New Covert Generating Co. LLC v. Twp. of Covert (Mich. Ct. App. 2024).
New Covert Generating Co. LLC v. Twp. of Covert (Mich. Ct. App. 2024).
— Mich. Comp. Laws § 205.732(b) — 6 cases
Sal-Mar Royal Vill., LLC v. Macomb Cnty. Treasurer, 836 N.W.2d 236 (Mich. Ct. App. 2013).
Pampa Lanes Inc v. City of Warren (Mich. Ct. App. 2017).
Pampa Lanes Inc v. City of Warren (Mich. Ct. App. 2017).
Sunnybrook Golf Bowl & Motel Inc v. City of Sterling Heights (Mich. Ct. App. 2017).
Sunnybrook Golf Bowl & Motel Inc v. City of Sterling Heights (Mich. Ct. App. 2017).
— Mich. Comp. Laws § 205.732(c) — 9 cases
Great Lakes Div. v. City of Ecorse, 576 N.W.2d 667 (Mich. Ct. App. 1998). “§ 205.732: M.S.A. § 7.650(32), which include, but are not limited to: (a) Affirming, reversing, modifying, or remanding a final decision, finding, ruling, determination, or order of an agency.”
Great Lakes Div. of Nat'l Steel Corp. v. City of Ecorse, 227 Mich. App. 379 (Mich. Ct. App. 1998). “This jurisdiction statute should be distinguished from the Tax Tribunal’s powers under MCL 205.732: MSA 7.650(32), which include, but are not limited to: (a) Affirming, reversing, modifying, or remanding a final decision, finding, ruling, determination, or order of an agency.”
Detroit Lions, Inc. v. City of Dearborn, 840 N.W.2d 168 (Mich. Ct. App. 2013). “10247(12)(b); see also MCL 205.732(c) and (d). A “final order or decision” of the MTT is appealable to this Court as a matter of right.”
Johnston v. City of Livonia, 441 N.W.2d 41 (Mich. Ct. App. 1989). “” MCL 205.732(c); MSA 7.650(32)(c). The tribunal is a quasi-judicial agency, the primary function of which is to find facts and review agency decisions within its jurisdiction.”
Kostyu v Dep't of Treasury, 427 N.W.2d 566 (Mich. Ct. App. 1988).
— Mich. Comp. Laws § 205.732(d) — 5 cases
Almira Twp. v. Benzie Cnty. Tax Allocation Bd., 265 N.W.2d 39 (Mich. Ct. App. 1978).
City of Troy v. Cleveland Pneumatic Tool Co., 311 N.W.2d 782 (Mich. Ct. App. 1981).
Gaylord Dev. West v. Twp. of Livingston (Mich. Ct. App. 2017).
Eleticia Qualls v. Twp. of Goodland (Mich. Ct. App. 2025).
Scott a Bouis v. City of Lansing (Mich. Ct. App. 2015).
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