MI HB6172

Amends the Tax Tribunal Act to establish the Michigan Tax Tribunal Fund as a separate interest-bearing fund within the Department of Energy, Labor, and Economic Growth.

Directs all fees collected by the tax tribunal to be deposited into the Michigan Tax Tribunal Fund, which shall not revert to the general fund at fiscal year-end and may be invested by the state treasurer.

Restricts use of the Michigan Tax Tribunal Fund solely to operation of the tribunal.

Exempts the residential property and small claims division from charging fees or costs on appeals involving principal residence property as defined in tribunal rules.

Requires the tribunal to award all paid fees as costs to the petitioner if the tribunal enters judgment in the petitioner's favor.