Drew v. Cass County

FER CURIAM.

Fetitioners appeal as of right an order of the Michigan Tax Tribunal (MTT), which affirmed respondent’s denial of a principal-residence exemption (ERE) on the subject property during the tax years 2007, 2008, 2009, 2010, and 2011. We affirm because there was substantial evidence to support the MTT’s decision and the MTT did not misapply the law or adopt an incorrect principle in arriving at its decision.

I. BASIC FACTS

The subject property (31845 W Lakeshore Dr.) is a residential property located on an island in a lake in *497Dowagiac, Michigan. Petitioners sought a PRE from respondent…