April 2023

An informative e-newsletter for the Real Property Law Section of the State Bar of Michigan.

COA: Tenant’s Access to Common Living Areas Doesn’t Invalidate Owner’s PRE

By Jason C. Long, Williams Williams Rattner & Plunkett, PC

Michigan’s property tax laws apply a reduced millage rate to a homeowner’s one true, fixed, and permanent home. This is known as the principal residence exemption, or PRE, and generally is available for an owner-occupied home. A limitation applies when parts of the home are rented to others. The limitation is that the homeowner may rent a portion of the home to another and still qualify for the PRE “as long as that portion of the dwelling or unit that is rented or leased is less than 50% of the total square footage of the living space in the residence.” MCL 211.7dd(c).

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This Summer on Mackinac Island – Great Fun for the Entire Family!

Please join your colleagues at the RPLS Summer Conference being held at Mission Point on Mackinac Island on July 19-22. Scott Lesser of Miller Canfield and Aileen Leipprandt of Hilger Hammond have planned an exciting three-day conference titled, Reply Hazy—Try Again. What’s Next in Real Estate.

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Legislative Report

Join a Committee!

Take the opportunity to get involved by writing for one of our publications, presenting at a conference or seminar, or joining one of the committees that cover virtually every area in real estate law. See our committees and how you can join or see the committees you're already subscribed to.

Note to Committee Members:
Communication settings for RPLS Special Committee members have been changed to "Daily Digest." This means when a message is posted on your Committee page, you will receive the message the day after it is posted.


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Write an Article

Interested in writing an article for the e-Newsletter? Contact co-editors Samuel Kilberg at SKilberg@dykema.com or Glen Zatz at gzatz@bodmanlaw.com.

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We are also looking for suggested authors and topics for the Michigan Real Property Review. Please contact Chair-Elect, Mike Luberto at mluberto@Chircotitle.com for suggested topics and ideas.



The views and opinions expressed in these articles are those of the authors, and they do not reflect in any way the positions of the State Bar of Michigan or the Real Property Law Section. These columns are meant for informational purposes only and should not be construed as legal advice. IRS Circular 230 Disclosure: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) was not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding tax-related penalties or (ii) promoting, marketing, or recommending to another person any transaction or matter addressed in this communication.