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Act No. 53
Public Acts of 2025
Approved by the Governor
December 23, 2025
Filed with the Secretary of State
December 23, 2025
EFFECTIVE DATE: Sine Die
(91st day after final adjournment of the 2025 Regular Session)
STATE OF MICHIGAN
103RD LEGISLATURE
REGULAR SESSION OF 2025
Introduced by Reps. Outman, Neyer, Rigas, Frisbie, Martin, Pavlov, Rheingans, Wortz,
Jenkins-Arno, Wozniak, Johnsen, Harris and Borton
ENROLLED HOUSE BILL No. 4098
AN ACT to amend 1973 PA 186, entitled “An act to create the tax tribunal; to provide for personnel,
jurisdiction, functions, practice and procedure; to provide for appeals; and to prescribe the powers and duties of
certain state agencies; and to abolish certain boards,” by amending sections 26 and 34 (MCL 205.726 and 205.734),
section 26 as amended by 2008 PA 126 and section 34 as amended by 1980 PA 437.
The People of the State of Michigan enact:
Sec. 26. (1) The tribunal may appoint 1 or more hearing officers to hold hearings. Except as otherwise provided
in chapter 6 and subject to subsection (2), hearings must be conducted pursuant to chapter 4 of the administrative
procedures act of 1969, 1969 PA 306, MCL 24.271 to 24.288, and the open meetings act, 1976 PA 267, MCL 15.261
to 15.275. Public notice of the time, date, and place of a hearing must be given in the manner required by the open
meetings act, 1976 PA 267, MCL 15.261 to 15.275. A proposed decision of a hearing officer or referee m ust be
considered and decided by 1 or more members of the tribunal.
(2) Hearings conducted under subsection (1) may be held telephonically, by videoconferencing, or in person.
Sec. 34. (1) One or more members of the tribunal may hear and decide proceedings. Proceedings conducted
under this subsection may be held telephonically, by videoconferencing, or in person. On request by 1 of the
parties, an in-person hearing may take place at a location mutually agreed on by all parties and approved by the
tribunal.
(2) The tribunal shall sit at places throughout this state as the tribunal determines. The county board of
commissioners for the county in which the tribunal is sitting, except when the tribunal is sitting in the city of
Lansing, shall provide the tribunal with suitable accommodations and equipment on reques t of the chairperson.
The tribunal shall conduct its business in compliance with the open meetings act, 1976 PA 267, MCL 15.261 to
15.275. Public notice of the time, date, and place of a meeting subject to the open meetings act, 1976 PA 267,
MCL 15.261 to 15.275, must be given in the manner required by the open meetings act, 1976 PA 267, MCL 15.261
to 15.275.
2
Enacting section 1. This amendatory act does not take effect unless House Bill No. 4099 of the 103rd
Legislature is enacted into law.
Clerk of the House of Representatives
Secretary of the Senate
Approved___________________________________________
____________________________________________________
Governor