Appeal guide · Michigan
How to appeal a commercial assessment in Wayne County
8 steps from the notice to the Local March Board of Review (in Detroit, the Property Assessment Board of Review) and beyond, with the forms, exchange deadlines and mistakes that decide commercial cases here.
Deadline
Commercial and industrial real property: petition the Michigan Tax Tribunal on or before May 31 of the tax year, with or without a prior March Board of Review protest (MCL 205.735a). March Board of Review petitions are due by the local unit's posted deadline (March 9, 2026 in Detroit).
Where to file
Michigan Tax Tribunal e-filing (petitions due by 11:59 p.m. on May 31; mailed petitions are filed as of the USPS postmark); Detroit Board of Review petitions online or in person at the Detroit Tax Service Center
Statute
MCL 205.735a (Tax Tribunal jurisdiction and filing deadlines); MCL 211.30 (March Board of Review)
The process, in order
The March Board of Review is a citizen board appointed by the city or township that hears short protests on the petition and supporting documents; Detroit's 2026 session convened March 3, with commercial hearings from March 4 to 28. At the Tax Tribunal, an Entire Tribunal case runs on a scheduling order: valuation disclosures are exchanged, discovery follows, prehearing statements are filed, and unresolved cases go to a contested hearing with sworn appraiser testimony. Many commercial cases resolve by stipulated consent judgment before hearing.
Forms you will need
- +Petition to the Board of Review (Form 618, L-4035)
- +Michigan Tax Tribunal property tax petition (Entire Tribunal)
- +Valuation disclosure and prehearing statement
- 1
When the assessment notice arrives in February
Read the notice against taxable value
Compare the new assessed (state equalized) value with the capped taxable value and the prior year's figures, and confirm whether a transfer uncapped the parcel.
- 2
Detroit: February 1 to 22 (2026 dates)
Use Detroit's Assessor Review if it fits
Submit income and sales evidence to the Office of the Assessor for an informal look before the Board of Review convenes.
- 3
By the local unit's March petition deadline
Decide on the March Board of Review
File Form 618 (L-4035) if a local reduction is realistic. For commercial and industrial real property this step is optional and does not affect the Tribunal deadline.
- 4
On or before May 31 of the tax year
File the Tax Tribunal petition
E-file the Entire Tribunal petition (or elect Small Claims if the value in dispute is $100,000 or less). Name the correct local unit as respondent.
- 5
Before the date in the scheduling order
Commission the valuation disclosure
Engage a Michigan certified appraiser to value the property as of December 31, developing all three approaches with an income approach built on market rent and expenses.
- 6
As ordered by the Tribunal
Exchange disclosures and prehearing statements
Serve the valuation disclosure and prehearing statement, then use the limited discovery window on the respondent's appraisal and witnesses.
- 7
After disclosures are exchanged
Settle or try the case
Negotiate a stipulated value with the assessor's counsel or proceed to hearing, where the appraiser testifies and the Tribunal sets true cash value.
- 8
Each following May 31
Carry the appeal forward
Add each later tax year to the pending case by motion to amend the petition, filed by that year's May 31 deadline (MCL 205.737), so the reduction is not lost for open years.
Mistakes that lose Wayne County appeals
- Missing May 31 by a few days; the Tribunal has no discretion to accept a late commercial petition.
- Arguing market value without checking taxable value, and winning a reduction that changes nothing on the bill.
- Relying on the Board of Review result and letting the Tribunal deadline pass.
- Filing in the Entire Tribunal without an appraisal-grade valuation disclosure.
- Ignoring the Property Transfer Affidavit after an acquisition, which leads to a delayed uncapping with penalties and interest.
Evidence rules
- 1.Tribunal Rule 241 (Mich. Admin. Code R 792.10241): each party's valuation disclosure must be submitted to the Tribunal and the opposing parties as the Tribunal orders.
- 2.Witnesses not disclosed on the prehearing statement are generally barred from testifying absent good cause, and failing to file required submissions can result in default.
- 3.After valuation disclosures are exchanged, discovery is generally limited to the opposing disclosure, its valuation expert and the witnesses on the opposing prehearing statement.
- 4.The petitioner carries the burden of proving true cash value (MCL 205.737(3)); the Tribunal makes an independent determination of value and is not bound by either party's number.
- 5.A March Board of Review petition must be on Form 618 (L-4035) or another Tribunal-approved form, with supporting evidence attached by the local filing deadline.
Frequently asked
Do I have to go to the March Board of Review first?
Not for commercial or industrial real property. MCL 205.735a lets these owners protest at the Board of Review or appeal directly to the Michigan Tax Tribunal, as long as the petition is filed by May 31 of the tax year.
Why didn't my lower assessment reduce my taxes?
Michigan taxes taxable value, not state equalized value. If the reduced state equalized value is still above the capped taxable value, the tax does not change.
Can I use the Small Claims Division for a commercial building?
Only when the state equalized or taxable value in dispute is $100,000 or less. Most commercial disputes exceed that and are heard in the Entire Tribunal.
What is a valuation disclosure?
The written evidence of value each party files and exchanges in an Entire Tribunal case, typically a full appraisal report. It is due on the date set by the Tribunal's scheduling order.
File a stronger Wayne County appeal this cycle.
ATALI ELECTRIC builds the income, sales and uniformity exhibits, fills the county forms and tracks every deadline.