Andrew P Campbell v. Department of Treasury

Summary

The Court held that the petitioner 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. The Court further held that the statutory provision allowing an exemption to continue through December 31 did not apply because the Michigan exemption claim was denied rather than voluntarily rescinded. The Court reversed the Court of Appeals and reinstated the Department of Treasury’s denial.