Marie De Lamielleure Trust v. Department of Treasury

DONOFRIO, EJ.

Respondent, the Department of Treasury, appeals as of right the October 19, 2012, order of the Michigan Tax Tribunal granting the motion of petitioner, Marie DeLamiellure Trust,1 for reconsideration of the Tribunal’s April 27, 2012, final opinion and judgment. The Tribunal reinstated petitioner’s principal residence exemption (ERE) for the tax years in issue. We reverse and remand.

In 2003, Marie De Lamielleure executed a quitclaim deed of the property in issue to herself as trustee of petitioner. In 2004, after De Lamielleure’s death, petitioner filed a request to rescind the…