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STEGE v. DEPARTMENT OF TREASURY

Docket No. 231091.

651 N.W.2d 164 (2002)

252 Mich. App. 183

William C. STEGE and Cherrie Stege, Petitioners-Appellants, v. Tax Tribunal DEPARTMENT OF TREASURY, Division of Local Property-Homestead, Respondent-Appellee.

Court of Appeals of Michigan.

Decided July 9, 2002, at 9:05 a.m.

Released for Publication September 24, 2002.

Attorney(s) appearing for the Case

Law Offices of Stuart J. Hollander, PLC (by Stuart J. Hollander), Suttons Bay, for the petitioners.

Jennifer M. Granholm, Attorney General, Thomas L. Casey, Solicitor General, and Kevin T. Smith, Assistant Attorney General, for the respondent.

Before: BANDSTRA, P.J., and HOEKSTRA and O'CONNELL, JJ.

O'CONNELL, J.

Petitioners, William C. Stege and Cherrie Stege, appeal as of right the Tax Tribunal's November 6, 2000, judgment denying petitioners a Michigan homestead exemption from their property taxes and reversing the hearing referee's decision granting the exemption. The tribunal held that Michigan law allows only one homestead exemption and that petitioners had already claimed one for their Illinois home, where they...

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