Mack C Stirling v. County of Leelanau

Summary

The Michigan Supreme Court held that the Utah residential exemption claimed by the petitioner's wife is not substantially similar to Michigan’s principal‑residence exemption (PRE) under MCL 211.7cc(3)(b). Because the Utah exemption is a landlord exemption and does not require owner occupancy, the petitioner may claim the Michigan PRE. The Court reversed the Court of Appeals and reinstated the Tax Tribunal’s summary‑disposition granting the PRE.