The tax tribunal recently circulated for comment a draft of proposed new rules governing practice and procedures. The net effect of the draft rule changes would be to make practice before the tribunal more formal and, therefore, more expensive for property owners and taxing jurisdictions.

The draft rules also impose additional requirements on the parties, particularly regarding depositions. In addition, these rules significantly shorten the timeline of many appeals, requiring the parties to prepare appraisals within a short time after an appeal is filed. While the proposed rules continue to permit non-attorneys to practice before the tribunal, they make that practice similar to practice before district or circuit courts.

Failure to comply with the technical requirements of the proposed rules can result in an appeal being dismissed. Thus, it's more important than ever that property owners obtain experienced trial counsel capable of understanding and complying with any new requirements.

Mark A. Burstein
Honigman Miller Schwartz and Cohn LLP
Mburstein@honigman.com
American Property Tax Counsel (APTC)