By Jason C. Long, Steinhardt Pesick & Cohen
In November 2020, the Michigan Supreme Court invited the RPLS to submit an amicus brief in the case Andrew P. Campbell v. Dept of Treasury, 331 Mich App 312 (2021). The case concerns the principal residence exemption (“PRE”). A taxpayer’s one, true home is generally eligible for the PRE, such that the home is taxed at a reduced rate. The issue is whether a taxpayer’s PRE terminates on the date when the taxpayer is no longer entitled to the PRE, or on December 31 of the year in which the taxpayer becomes no longer entitled to the PRE. On August 11, 2021, the Supreme Court invited the RPLS to participate in oral argument on the case, which as of this date has not been scheduled.
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