Flowers v. Bedford Township

Petitioner appeals as of right a final opinion and judgment of the Michigan Tax Tribunal in which the tribunal determined that petitioner is not entitled to a principal residence exemption (PRE) under MCL 211.7cc. We reverse and remand.

Petitioner’s husband, Richard, owned a home before he and petitioner married. Richard passed away in August 2011. His will provided petitioner a life estate in the home, and provided his children a future interest in the home. A deed granting petitioner’s life estate was drafted on January 16, 2012. Respondent denied petitioner’s request for a PRE for the…