Estate of Marguerite Schubert v. Department of Treasury

Petitioner, Dale Schubert, as personal representative of the Estate of Marguerite Schubert, 1 appeals as of right the Tax Tribunal order determining that the Estate was not entitled to a principal-residence exemption (PRE), MCL 211.7cc(1), for the 2010, 2011, 2012, and 2013 tax years. For the reasons stated in this opinion, we affirm.

I. BASIC FACTS

The subject property is a residential property located in Ludington, Michigan. Schubert and her husband purchased the property in 1977. According to petitioner, Schubert first filed an affidavit claiming a PRE for the property in 1994, and it was…