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CAMPBELL v. DEPARTMENT OF TREASURY

No. 350248.

952 N.W.2d 568 (2020)

331 Mich.App. 312

Andrew P. CAMPBELL, Petitioner-Appellee, v. MICHIGAN DEPARTMENT OF TREASURY, Respondent-Appellant.

Court of Appeals of Michigan.

Decided February 4, 2020, 9:05 a.m.

Attorney(s) appearing for the Case

Dana Nessel , Attorney General, Fadwa A. Hammoud , Solicitor General, Suzanne Sonneborn , Chief Legal Counsel, and James A. Ziehmer and Michael Hill , Assistant Attorneys General, for the Michigan Department of Treasury.

Before: Boonstra, P.J., and Tukel and Letica, JJ.

Respondent appeals by right the order of the Michigan Tax Tribunal (MTT) entitling petitioner to claim a 100% principal residence exemption (PRE) for tax year 2017 on certain real property. We affirm.

I. UNDERLYING FACTS

Petitioner is a lifelong Michigan resident who purchased property in Arizona in 2016. When petitioner...

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