Eldenbrady v. City of Albion

Fer CURIAM.

Fetitioners appeal by right the final opinion and judgment of the Michigan Tax Tribunal (MTT) denying their request for a principal residence exemption. We reverse and remand to the MTT with instructions to grant petitioners’ request for a principal residence exemption on their 10-acre parcel for tax years 2008 and 2009.

i

Fetitioners purchased a 10-acre parcel that is contiguous to the property on which their home is located. There is an abandoned school building on the 10-acre parcel. It is undisputed that the 10-acre parcel is zoned residential. Fetitioners sought and obtained…