Property tax: tax tribunal; methods for tax tribunal to hold small claims hearings; expand to include telephonically or by videoconferencing. Amends sec. 62 of 1973 PA 186 (MCL 205.762).

This bill allows Michigan's tax tribunal to hold small claims hearings for property tax disputes via telephone or video conference, making the process more accessible. It applies specifically to cases involving residential properties, farms, or properties with fewer than four rental units where the disputed value is under $100,000, as well as other tax appeals involving $20,000 or less. The legislation also requires the tribunal to create a simplified filing form for these appeals and sets specific rules for where in-person hearings must take place relative to the property location.