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Michigan Couple Can’t Claim Tax Exemption on Two Homes

Jan. 31, 2022, 8:11 PM

Husband and wife taxpayers residing in two Michigan homes are not entitled to property tax exemptions for both homes because they could not prove the wife occupied the second property as her principal residence, a state appeals court ruled Jan. 27.

The Court of Appeals of Michigan rejected Karen and Peter Ellsworth’s appeal of a Michigan Tax Tribunal ruling that denied a principal residence exemption (PRE) for the couple’s second home for tax years 2016 through 2019. The Ellsworths own homes in Okemos, Mich., and Crystal Lake Township, Mich. The couple asserted entitlement to PREs for both properties because Peter ...