Yes. The Tax Tribunal does not have jurisdiction to review county property tax (ad valorem) assessments of real or personal property, nor does it have jurisdiction to hear appeals regarding abandoned motor vehicle sales or disputed certificates of title. The Tribunal also does not have jurisdiction to hear appeals involving self-administered counties or municipalities that have opted-out of the Tribunal’s jurisdiction, or appeals involving the collection of a final tax liability owed the State.
The Tax Tribunal does not have jurisdiction over and cannot determine any issues involving federal income tax liabilities. If a taxpayer has a federal income tax issue, such matters should be addressed to the Internal Revenue Service.