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FOSTER v. VAN BUREN COUNTY

No. 349001.

956 N.W.2d 554 (2020)

332 Mich. App. 273

Maureen P. FOSTER, Petitioner-Appellant, v. VAN BUREN COUNTY, Respondent-Appellee.

Court of Appeals of Michigan.

Decided April 30, 2020, at 9:00 a.m.

Attorney(s) appearing for the Case

Maureen P. Foster in propria persona.

Kreis, Enderle, Hudgins & Borsos, PC (by Thomas G. King , Portage, and Charles L. Bogren ) for Van Buren County.

Before: O'Brien, P.J., and Jansen and Gleicher, JJ.

Petitioner, Maureen Foster, appeals as of right the decision of the Michigan Tax Tribunal (the MTT) denying her claim for a principal residence exemption (PRE) under MCL 211.7cc(3)(b) and assessing her a $500 penalty under MCL 211.7cc(3)(a). By its terms, MCL 211.7cc(3)(b) does not permit a person to claim a PRE if that person or his...

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