Andrew P Campbell v. Department of Treasury

Summary

The Court held that Campbell was not entitled to a Michigan principal residence exemption for 2017 because he received a substantially similar tax benefit for property in Arizona during that calendar year. It further held that the statutory provision extending an exemption through December 31 does not apply when the exemption claim is denied under the statute. The Court reversed the Court of Appeals and reinstated the Department of Treasury’s denial. A separate concurrence further explained that the year-end continuation applies to voluntary rescission, not to denial by taxing authorities.