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. […]
Section 211.7v – Property of Certain Corporations and Railroads.
211.7v Property of certain corporations and railroads. Sec. 7v. The real property of corporations exempt under the laws of this state, by reason of paying specific taxes instead of all other taxes for the support of the state is exempt from taxation under this act. Tracks, right of way, depot grounds and buildings, machine shops, […]
Section 211.7w – Property of Agricultural Society Used Primarily for Fair Purposes.
211.7w Property of agricultural society used primarily for fair purposes. Sec. 7w. (1) Property owned exclusively by the state agricultural society or a county or district agricultural society, and used by the society primarily for fair purposes is exempt from taxation under this act. (2) Property shall be considered used by a society primarily for […]
Section 211.7x – Parks; Monument Ground or Armory; Property Leased by Nonprofit Corporation to State.
211.7x Parks; monument ground or armory; property leased by nonprofit corporation to state. Sec. 7x. Land dedicated to the public and used as a park open to the public generally; any monument ground or armory belonging to a military organization which is not used for gain or any other purpose; and all property owned by […]
Section 211.7i – “Existing Facility” Defined; Tax Exemption for Increased Value of Existing Facility.
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 […]