CAMPBELL v. DEPT. OF TREASURY

Docket No. 161254 Calendar No. 1.

984 N.W.2d 13 (2022)

509 Mich. 230

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

Supreme Court of Michigan.

Decided June 9, 2022.


Attorney(s) appearing for the Case

Dana Nessel , Attorney General, Fadwa A. Hammoud , Solicitor General, and James A. Ziehmer , Assistant Attorney General, for the Department of Treasury.

Jason C. Long , Birmingham, for the Real Property Law Section of the State Bar of Michigan, amicus curiae.

BEFORE THE ENTIRE BENCH.


OPINION

In this property tax dispute, we consider whether a property owner is entitled to claim a principal residence exemption (PRE) under Michigan tax law when the owner received a similar tax benefit for a home in another state. We conclude that the property owner is not entitled to the PRE. Specifically, under MCL 211.7cc...

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