Legislative Analysis
Phone: (517) 373-8080
TAX TRIBUNAL ELECTRONIC HEARINGS http://www.house.mi.gov/hfa
Senate Bill 150 as reported from committee Analysis available at
Sponsor: Sen. Stephanie Chang http://www.legislature.mi.gov
House Committee: Tax Policy
Senate Committee: Finance, Insurance, and Consumer Protection
Complete to 10-25-23
(Enacted as Public Act 129 of 2024)
SUMMARY:
Senate Bill 150 would amend the Tax Tribunal Act to allow the Residential Property and
Small Claims Division of the Michigan Tax Tribunal to conduct hearings and rehearings
by telephone or video conference.
Currently, the act only allows telephone or videoconference hearings with the consent of
all parties involved and the leave of the tribunal. The bill would eliminate this requirement
and instead allow in-person hearings upon the request of one of the parties involved in a
case. The bill would not alter the current requirements regarding the location of in-person
hearings and rehearings.
MCL 205.762
BRIEF DISCUSSION:
According to its website, the Michigan Tax Tribunal is the administrative court that hears
appeals for all Michigan taxes. The Small Claims Division hears cases regarding property
disputes involving residential property and certain other disputes with amounts in
contention under $100,000.
The bill is identical to Senate Bill 272 1 of the 2021-22 session as it was passed by the
Senate.
FISCAL IMPACT:
To the extent that it allows for additional remote hearings, the bill could generate savings
for the state through reduced travel expenses. However, it is expected that any fiscal impact
would be minimal.
POSITIONS:
A representative of the Michigan Tax Tribunal testified in support of the bill. (10-18-23)
1
http://legislature.mi.gov/doc.aspx?2021-SB-0272
House Fiscal Agency Page 1 of 2
 The following entities indicated support for the bill (10-18-23):
• Department of Licensing and Regulatory Affairs
• Michigan Assessors Association
• State Bar of Michigan
Legislative Analyst: Alex Stegbauer
Fiscal Analysts: Ben Gielczyk
Jim Stansell
■ This analysis was prepared by nonpartisan House Fiscal Agency staff for use by House members in their
deliberations and does not constitute an official statement of legislative intent.
House Fiscal Agency SB 150 as reported from House committee Page 2 of 2


Statutes affected:
Senate Introduced Bill: 205.762
As Passed by the Senate: 205.762
As Passed by the House: 205.762
Public Act: 205.762
Senate Enrolled Bill: 205.762