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WILSON v. CITY OF GRAND RAPIDS

No. 358657.

7 N.W.3d 87 (2023)

345 Mich. App. 484

Nancy J. WILSON, Petitioner-Appellant, v. CITY OF GRAND RAPIDS, Respondent-Appellee.

Court of Appeals of Michigan.

Decided February 9, 2023, 9:05 a.m.

Attorney(s) appearing for the Case

Hilger Hammond (by Justin R. Wheeler and Mark A. Rysberg, Grand Rapids) for petitioner.

Toby Koenig, Assistant City Attorney, for respondent.

Before: M. J. Kelly, P.J., and Shapiro and Patel, JJ.

Petitioner, Nancy Wilson, appeals the Tax Tribunal's denial of a principal residence exemption (PRE) for the 2019 and 2020 tax years. Although the tribunal agreed with Wilson that her home was a single-family residence and not a duplex, the tribunal held that she was nonetheless disqualified from claiming a PRE because she had a roommate...

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