MI HB4412

Establishes the Michigan Tax Tribunal as a quasi-judicial agency with 7 members appointed by the governor with senate consent for 4-year terms.

Requires tribunal members to receive training on courtroom procedures, state and local tax issues, appraisal practices, and assessing practices.

Mandates specific expertise requirements: at least 2 attorneys with 5+ years in tax practice, 1 certified assessor at highest state level, 1 professional real estate appraiser with 5+ years experience, and 1 certified public accountant with 5+ years in state or local tax matters.

Allows members to be disqualified for reasons specified in Michigan Court Rules, with procedures for parties to file disqualification motions within 14 days of discovery and appeal denials to the chairperson or another qualified member.

Effective October 1, 2019.