Principal Residence Exemption (PRE)
Current understanding
To be populated as evidence accumulates.
Evidence log
- 2026-08-14 — Sue a Wilks v. Department of Treasury: Court of Appeals held in Sue a Wilks v. Department of Treasury (first-impression) that a homeowner who initially filed a Michigan income-tax return as a nonresident may still qualify for the PRE by filing an amended return establishing Michigan residency. (novelty: 3)