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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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