Power v. Department of Treasury, 301 Mich. App. 226

Property owned of record by Chicago Summer Resort Company, a Michigan corporation, near Charlevoix.
Petitioner occupied a residential property that the corporation owned; occupancy is evidenced by leases/licenses rather than ownership of record.
From 2002–2007 petitioner had a lot lease; as of 2008 a license agreement replaced the lease, granting use and occupancy for $175/year and explicitly not conveying ownership interests.
Taxes were billed to the corporation as owner of record; an accounting firm allocated taxes to individual shareholders based on their shares and interests.
Respondent denied the principal residence exemption (PRE) for 2005–2008 because a corporation is not a person eligible for PRE; petitioner argued he was an owner/lessee and occupant.
Hearing officer found petitioner not owner of the property or dwelling, that the lease/license conveyed only occupancy rights, and that the corporation remained the owner of record; Tribunal adopted these findings.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether petitioner qualifies for PRE as an owner of the principal residence	Petitioner claims to own/lease the dwelling and occupy it as a principal residence	Corporation is owner of record; petitioner has no ownership interest	No; petitioner failed to prove ownership or ownership of the building; entitlement burden not met

VanderWerp v Plainfield Twp, 278 Mich App 624 (2008) (review is limited to law; substantial evidence standard applies on appeal of TR decisions)
Great Lakes Div of Nat’l Steel Corp v City of Ecorse, 227 Mich App 379 (1998) (substantial evidence required; error of law if not supported by evidence)
Oldenburg v Dryden Twp, 198 Mich App 696 (1993) (definition of error of law in tribunal decisions)
Kern v Pontiac Twp, 93 Mich App 612 (1979) (principles of statutory interpretation and evidentiary standards)
Andrie, Inc v Dep’t of Treasury, 296 Mich App 355 (2012) (burden on taxpayer to show entitlement to exemption)