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One Court of Justice Blog

Dec 2017
07
December 07, 2017

COA: A Petitioner is entitled to a Principal Residence Exemption even if the subject property is rented for more than 14 days in a year

In Rentschler v. Township of Melrose, No. 33633, the Court of Appeals addressed the issue of whether an individual is entitled to a Principal Residence Exemption (PRE) even though the individual rented the residence for over 14 days in a year. Specifically the court addressed whether the provision of the Michigan Department of Treasury Guidelines for the Principal Resident Exemption program (PRE guidelines) relied on by the Tax Tribunal in denying the petitioner’s PRE was consistent with General Property Tax Act (“GPTA”). The Court of Appeals held it was not.

May 2017
11
Dec 2016
15
December 15, 2016

COA determines that the actual water's edge is the boundary of a critical dune area

In Port Sheldon Beach Association v. Department of Environmental Equality, No. 328483, the Michigan Court of Appeals held that the lakeward boundary of a critical dune area (“CDA”) located in Port Sheldon Township extends to the water’s edge, thereby subjecting the boundary to the Sand Dune Protection and Management Act (“SDPMA”).

Dec 2016
01
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