Section 211.7ss – New Construction on Development Property; Tax Exemption Under MCL 380.1211; Filing of Affidavit; Determination by Assessor; Rescission of Exemption; Failure to File Rescission; Penalty; Appeal; Denial or Modification of Existing Exemption by Assessor; Erroneous Granting of Exemption; Withdrawal; Issuance of Corrected Tax Bill; Definitions.
211.7ss New construction on development property; tax exemption under MCL 380.1211; filing of affidavit; determination by assessor; rescission of exemption; failure to file rescission; penalty; appeal; denial or modification of existing exemption by assessor; erroneous granting of exemption; withdrawal; issuance of corrected tax bill; definitions. Sec. 7ss. (1) For taxes levied after November 1, 2012 […]
Section 211.7m – Property Owned or Being Acquired by County, Township, City, Village, School District, or Political Subdivision; Parks.
211.7m Property owned or being acquired by county, township, city, village, school district, or political subdivision; parks. Sec. 7m. Property owned by, or being acquired pursuant to, an installment purchase agreement by a county, township, city, village, or school district used for public purposes and property owned or being acquired by an agency, authority, instrumentality, […]
Section 211.7n – Nonprofit Theater, Library, Educational, or Scientific Institution; Nonprofit Organization Fostering Development of Literature, Music, Painting, or Sculpture.
211.7n Nonprofit theater, library, educational, or scientific institution; nonprofit organization fostering development of literature, music, painting, or sculpture. Sec. 7n. Real estate or personal property owned and occupied by nonprofit theater, library, educational, or scientific institutions incorporated under the laws of this state with the buildings and other property thereon while occupied by them solely […]
Section 211.7o – Nonprofit Charitable Institution; Exemption; Definitions.
211.7o Nonprofit charitable institution; exemption; definitions. Sec. 7o. (1) Real or personal property owned and occupied by a nonprofit charitable institution while occupied by that nonprofit charitable institution solely for the purposes for which that nonprofit charitable institution was incorporated is exempt from the collection of taxes under this act. (2) Real or personal property […]
Section 211.7p – Memorial Homes or Posts.
211.7p Memorial homes or posts. Sec. 7p. Real estate or personal property owned and occupied as memorial homes or posts is exempt from taxation under this act. As used in this section, memorial homes includes real estate and buildings owned and occupied solely by any veterans association, organization, or institution of the armed forces of […]
Section 211.7q – Boy or Girl Scout or Camp Fire Girls Organization; 4-H Club or Foundation; Young Men’s or Young Women’s Christian Association; Exemption; Limitation; Waiver of Residence Requirement.
211.7q Boy or girl scout or camp fire girls organization; 4-H club or foundation; young men’s or young women’s Christian association; exemption; limitation; waiver of residence requirement. Sec. 7q. (1) Except as otherwise provided in subsections (2) and (3), real property owned by a boy or girl scout or camp fire girls organization, a 4-H […]
Section 211.7r – Certain Clinics.
211.7r Certain clinics. Sec. 7r. The real estate and building of a clinic erected, financed, occupied, and operated by a nonprofit corporation or by the trustees of health and welfare funds is exempt from taxation under this act, if the funds of the corporation or the trustees are derived solely from payments and contributions under […]
Section 211.7s – Houses of Public Worship; Parsonage.
211.7s Houses of public worship; parsonage. Sec. 7s. Houses of public worship, with the land on which they stand, the furniture therein and all rights in the pews, and any parsonage owned by a religious society of this state and occupied as a parsonage are exempt from taxation under this act. Houses of public worship […]
Section 211.7t – Burial Grounds; Rights of Burial; Tombs and Monuments.
211.7t Burial grounds; rights of burial; tombs and monuments. Sec. 7t. Land used exclusively as burial grounds, the rights of burial, and the tombs and monuments in the land, while reserved and in use for that purpose is exempt from taxation under this act. The stock of a corporation owning a burial ground shall not […]
Section 211.7u – Principal Residence of Persons in Poverty; Exemption From Taxation; Applicability of Section to Property of Corporation; Eligibility for Exemption; Application; Policy and Guidelines to Be Used by Local Assessing Unit; Duties of Board of Review; Exemption by Resolution and Without Application for Certain Tax Years; Appeal of Property Assessment; Audit Program; “Principal Residence” Defined.
211.7u Principal residence of persons in poverty; exemption from taxation; applicability of section to property of corporation; eligibility for exemption; application; policy and guidelines to be used by local assessing unit; duties of board of review; exemption by resolution and without application for certain tax years; appeal of property assessment; audit program; “principal residence” defined. […]