Keith W. Deforge v Allouez Township, 26 May 2022 - Case No. 357568
Case brief introduction:
Presents opinion and judgement in favor of the petitioner, in which The MTT’s opinion provides no analysis or citation to authority for the proposition that use of a portion of the residence for Airbnb turns the house into a “multiple-purpose structure” under the statute. Acknowledgdes the difficulty presented because the statute does not provide a definition of what is a “multiple-purpose structure.” The Court concludes that, where a property otherwise qualifies for the Principal Residence Exception, the fact that a portion of the property is rented out for a portion of the year as an Airbnb or similar use, does not disqualify the property from a 100% PRE. They reverse the MTT’s decision to the contrary and remand the matter to the MTT for entry of judgment in favor of petitioner.