GARDNER v. DEP'T OF TREASURY

Docket Nos. 150293, 150294, 150295.

869 N.W.2d 199 (2015)

498 Mich. 1

James GARDNER and Susan Gardner, Petitioners-Appellants, v. DEPARTMENT OF TREASURY, Respondent-Appellee. Liem Ngo and Alecia Ngo, Petitioners-Appellants, v. Department of Treasury, Respondent-Appellee. John Maselli and Jennifer Maselli, Petitioners-Appellants, v. Department of Treasury, Respondent-Appellee.

Supreme Court of Michigan.

Decided July 9, 2015.


Attorney(s) appearing for the Case

Warner Norcross & Judd LLP, Grand Rapids (by Gaetan Gerville-Reache and Jason L. Byrne ), for petitioners.

Bill Schuette, Attorney General, Aaron D. Lindstrom, Solicitor General, Matthew Schneider, Chief Legal Counsel, and Matthew B. Hodges, Assistant Attorney General, for respondent.

McClelland & Anderson, LLP, Lansing (by Gregory L. McClelland and Melissa A. Hagen ), for the Michigan Realtors.


In these consolidated appeals, we consider whether petitioners, who sold their principal residences in arm's-length transactions, are entitled to refunds of the real estate transfer tax under the real estate transfer tax exemption set forth in MCL 207.526(u) when the state equalized value of the properties at the time of sale was less than...

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