If an owner misses the May 1 or the December 31 deadline, can the Board of Review reinstate the PRE under a conditional rescission?
No. The Board of review has no authority with regard to a conditional rescission and cannot institute a conditional rescission on behalf of an owner if a deadline is missed or for previous tax years. Specific deadlines were included in the statutory language, which did not address missed deadlines in Section 19 of MCL 211.77cc. Section 19 specifically states “An owner who owned and occupied a principal residence on May 1 for which the exemption was not on the tax roll may file and appeal.” The inherent nature of a conditional rescission does not meet the requirements of Section 19 since the owner does not occupy the property.
