In an intuitively obvious decision, the Michigan Court of Appeals held that, when the residence on the property has been demolished, the owner of the property is not entitled to a principal residence exemption on the property taxes.
In Anderson v Twp. of Leelanau, an unpublished opinion, the owner demolished the residence on the property in 2014, intending to build a new home. The Township denied a principal residence exemption for the 2015 tax year. The owner appealed to the Michigan Tax Tribunal, which originally overruled the denial, but subsequently reversed itself, holding that, because there was no longer a home on the property, there was no principal residence to return to.
The Court of Appeals affirmed. No home on the property, no principal residence exemption.