211.7 Federal property. Sec. 7. Public property belonging to the United States is exempt from taxation under this act. This exemption shall not apply if taxation of the property is specifically authorized by federal legislative action or federal administrative rule, regulation, or lease. History: 1893, Act 206, Eff. June 12, 1893 ;– CL 1897, 3830 […]
211.7a Definitions; exemption affidavit; mailing; return; notice of availability; failure to send or receive exemption affidavit; payment to local unit required to mail exemption affidavits; reimbursement claim for expenses. Sec. 7a. (1) As used in this section: (a) “Exemption affidavit” means the form prescribed by the department of treasury upon which the owner certifies that […]
211.7aa Exemption of real property leased, loaned, or otherwise made available to municipal water authority. Sec. 7aa. Real property which would be exempt from taxation under this act if the property was used by the lessor and which is leased, loaned, or otherwise made available to a municipal water authority created under Act No. 196 […]
211.7b Exemption of real property used and owned as homestead by disabled veteran or individual described in subsection (2); filing and inspection of affidavit; cancellation of taxes; local taxing unit to bear loss; death of disabled veteran; continuation of exemption in favor of unremarried surviving spouse; “disabled veteran” defined. Sec. 7b. (1) Real property used […]
211.7bb Tax exemption for nursery stock seasonal protection unit; definition. Sec. 7bb. (1) A nursery stock seasonal protection unit, but not the land on which it is located, is exempt from taxation under this act. (2) As used in this section, “nursery stock seasonal protection unit” means a structure that meets all of the following […]
211.7c Repealed. 1973, Act 20, Eff. Dec. 31, 1973. Compiler’s Notes: The repealed section pertained to homesteads of persons over 65 years of age.Popular Name: Act 206
211.7cc Principal residence; exemption from tax levied by local school district for school operating purposes; procedures; 2020 deadline extension; exception for temporary absence due to damage or destruction; definitions. Sec. 7cc. (1) A principal residence is exempt from the tax levied by a local school district for school operating purposes to the extent provided under […]
211.7d Housing exemption for elderly or disabled families; definitions. Sec. 7d. (1) Housing owned and operated by a nonprofit corporation or association, by a limited dividend housing corporation, or by this state, a political subdivision of this state, or an instrumentality of this state, for occupancy or use solely by elderly or disabled families is […]
211.7dd Definitions. Sec. 7dd. As used in sections 7cc and 7ee: (a) “Owner” means any of the following: (i) A person who owns property or who is purchasing property under a land contract. (ii) A person who is a partial owner of property. (iii) A person who owns property as a result of being a […]
211.7e Deciduous and evergreen trees, shrubs, plants, bushes, and vines; public right of way on surface of real property being assessed. Sec. 7e. (1) The value of deciduous and evergreen trees, shrubs, plants, bushes, and vines, whether annual or perennial, growing on agricultural land devoted to agricultural purposes shall be exempt from taxation. The assessment […]
211.7ee Qualified agricultural property exemption from tax levied by local school district for school operating purposes; procedures. Sec. 7ee. (1) Qualified agricultural property is exempt from the tax levied by a local school district for school operating purposes to the extent provided under section 1211 of the revised school code, 1976 PA 451, MCL 380.1211, […]
211.7f Repealed. 1973, Act 20, Eff. Dec. 31, 1973. Compiler’s Notes: The repealed section pertained to veterans’ and servicemen’s homestead exemption.Popular Name: Act 206
211.7ff Real and personal property located in renaissance zone; applicability to eligible data center property; definitions. Sec. 7ff. (1) For taxes levied after 1996, except as otherwise provided in subsections (2) and (3) and except as limited in subsections (4), (5), and (6), real property in a renaissance zone and personal property located in a […]
211.7g Seawall, jetty, groin, dike, or other structure. Sec. 7g. The value of a seawall, jetty, groin, dike, or other structure whose primary purpose is to prevent or control erosion or prevent or control inundation or flooding on property affected by waters or levels of the Great Lakes or their connecting waters and tributaries as […]
211.7gg Property held by land bank fast track authority; exemption from taxes; “land bank fast track authority” defined. Sec. 7gg. (1) Property, the title to which is held by a land bank fast track authority under the land bank fast track act, is exempt from the collection of taxes under this act. (2) Except as […]
211.7h Definitions; application for solar, wind, or water energy tax exemption certificate; filing; form; concurrent applications; findings and approval of department of commerce; issuance and effective date of certificate; valuation of covered energy conservation device exempt from property taxes; statement of total acquisition cost; sending certificate or notification of refusal; revocation of certificate; notification; appeal; […]
211.7hh Qualified start-up business; exemption from tax. Sec. 7hh. (1) Notwithstanding the tax day provided in section 2 and except as limited in subsection (5) and otherwise provided in subsection (7), for taxes levied after December 31, 2004, real and personal property of a qualified start-up business is exempt from taxes levied under this act […]
211.7i “Existing facility” defined; tax exemption for increased value of existing facility. Sec. 7i. (1) As used in this section, “existing facility” means a structure which has, or is being converted to have, as its primary purpose multifamily housing consisting of 5 or more units and is located in a downtown development district established pursuant […]
211.7ii Tax exemption for property used by innovations center in certified technology park. Sec. 7ii. (1) For taxes levied after December 31, 2004, except as otherwise provided in subsection (3), upon application for an exemption under this section by the administration of an innovations center, the governing body of a local tax collecting unit may […]
211.7j Tax exemption for new or existing facility for which commercial housing facilities exemption certificate issued. Sec. 7j. A new facility or an existing facility for which a commercial housing facilities exemption certificate issued pursuant to Act No. 438 of the Public Acts of 1976, being sections 207.601 to 207.615 of the Michigan Compiled Laws, […]
