Ann Breakey v. Department of Treasury

*399 *517 The question presented is whether petitioner, Ann Breakey, as a result of an irrevocable trust granting her the ability to remain in the marital home rent-free in order to maintain the standard of living she enjoyed prior to her husband's death, is an *518 "owner" of the property for purposes of MCL 211.7dd(a), the personal residence exemption (PRE) under the General Property Tax Act (GPTA), MCL 211.1 et seq. The Tax Tribunal held that she was not an owner as defined by the statute and, as a result, denied her the use of the PRE. We conclude that she is an owner under MCL 211.7dd(a)( iii ),…