In Breakey v Dep’t of Treasury, __ Mich App __, 2018 WL 2746431 (2018), the firm represented Mrs. Breakey in both the Tax Tribunal and the Court of Appeals after the Department of Treasury (Treasury) retroactively revoked her principal residence exemption (PRE) for the current and prior three years. After contesting the denial, Mrs. Breakey discovered that she was one of a number of similarly situated taxpayers affected by Treasury’s new position that possession of a home by a life beneficiary of a trust disqualifies it for PRE status. The Tax Tribunal upheld Treasury’s revocation and denial of Mrs. Breakey’s PRE. The Court of Appeals, in a published opinion, reversed the Tax Tribunal. The Court held that Mrs. Breakey qualified as the “owner” of the property for purposes of the PRE statute as the life beneficiary of the trust which was the record title owner of the residence. Treasury did not appeal the decision to the Supreme Court. The Court of Appeals opinion requires Treasury to modify its policy on trusts to conform to the statute.