In an Executive Order dated January 17, 2024, Michigan Governor Gretchen Whitmer transferred the Michigan Tax Tribunal out of the Department of Licensing and Regulatory Affairs (LARA) such that it will function independent from LARA’s Michigan Office of Administrative Hearings and Rules (MOAHR).

As indicated in the Executive Order, the intent is to increase both efficiency and independence in Michigan Tax Tribunal operations. The Governor’s Executive Order is consistent with a Memorandum issued by the Tax Tribunal that advocated for the restructuring.