Michigan Compiled Laws 206-1893-real-estate-exemptions. Real Estate Exemptions. (211.7...211.7ww)

• Section 211.7 Federal Property.
  Public property belonging to the United States is exempt from taxation under this act. This exemption shall not apply if taxation of the property...
• Section 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.
  (1) As used in this section: (a) “Exemption affidavit” means the form prescribed by the department of treasury upon which the owner certifies that...
• Section 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.
  (1) Real property used and owned as a homestead by a disabled veteran who was discharged from the armed forces of the United States...
• Section 211.7c Repealed. 1973, Act 20, Eff.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  Compiler's Notes: The repealed section pertained to homesteads of persons over 65 years of age.Popular Name: Act 206
• Section 211.7d Housing Exemption For Elderly Or Disabled Families; Definitions.
  (1) Housing owned and operated by a nonprofit corporation or association, by a limited dividend housing corporation, or by this state, a political subdivision...
• Section 211.7e Deciduous And Evergreen Trees, Shrubs, Plants, Bushes, And Vines; Public Right Of Way On Surface Of Real Property Being Assessed.
  (1) The value of deciduous and evergreen trees, shrubs, plants, bushes, and vines, whether annual or perennial, growing on agricultural land devoted to agricultural...
• Section 211.7f Repealed. 1973, Act 20, Eff.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  Compiler's Notes: The repealed section pertained to veterans' and servicemen's homestead exemption.Popular Name: Act 206
• Section 211.7g Seawall, Jetty, Groin, Dike, Or Other Structure.
  The value of a seawall, jetty, groin, dike, or other structure whose primary purpose is to prevent or control erosion or prevent or control...
• Section 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; Issuance Of New Certificate Prohibited; Necessity Of Obtaining Construction Permit; Effective Date Of Section.
  (1) As used in this section: (a) “Solar, wind, or water energy conversion device” means a mechanism or series of mechanisms designed primarily to...
• Section 211.7i “existing Facility” Defined; Tax Exemption For Increased Value Of Existing Facility.
  (1) As used in this section, “existing facility” means a structure which has, or is being converted to have, as its primary purpose multifamily...
• Section 211.7j Tax Exemption For New Or Existing Facility For Which Commercial Housing Facilities Exemption Certificate Issued.
  A new facility or an existing facility for which a commercial housing facilities exemption certificate issued pursuant to Act No. 438 of the Public...
• Section 211.7k Tax Exemption For Facility For Which Industrial Facilities Exemption Certificate Issued.
  A facility for which an industrial facilities exemption certificate issued under Act No. 198 of the Public Acts of 1974, being sections 207.551 to...
• Section 211.7l State Property.
  Public property belonging to the state, except licensed homestead lands, part-paid lands held under certificates, and lands purchased at tax sales, and still held...
• Section 211.7m Property Owned Or Being Acquired By County, Township, City, Village, School District, Or Political Subdivision; Parks.
  Property owned by, or being acquired pursuant to, an installment purchase agreement by a county, township, city, village, or school district used for public...
• Section 211.7n Nonprofit Theater, Library, Educational, Or Scientific Institution; Nonprofit Organization Fostering Development Of Literature, Music, Painting, Or Sculpture.
  Real estate or personal property owned and occupied by nonprofit theater, library, educational, or scientific institutions incorporated under the laws of this state with...
• Section 211.7o Nonprofit Charitable Institution; Exemption; Definitions.
  (1) Real or personal property owned and occupied by a nonprofit charitable institution while occupied by that nonprofit charitable institution solely for the purposes...
• Section 211.7p Memorial Homes Or Posts.
  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 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.
  (1) Except as otherwise provided in subsections (2) and (3), real property owned by a boy or girl scout or camp fire girls organization,...
• Section 211.7r Certain Clinics.
  The real estate and building of a clinic erected, financed, occupied, and operated by a nonprofit corporation or by the trustees of health and...
• Section 211.7s Houses Of Public Worship; Parsonage.
  Houses of public worship, with the land on which they stand, the furniture therein and all rights in the pews, and any parsonage owned...
• Section 211.7t Burial Grounds; Rights Of Burial; Tombs And Monuments.
  Land used exclusively as burial grounds, the rights of burial, and the tombs and monuments in the land, while reserved and in use for...
• 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; Appeal Of Property Assessment; “principal Residence” Defined.
  (1) The principal residence of persons who, in the judgment of the supervisor and board of review, by reason of poverty, are unable to...
• Section 211.7v Property Of Certain Corporations And Railroads.
  The real property of corporations exempt under the laws of this state, by reason of paying specific taxes instead of all other taxes for...
• Section 211.7w Property Of Agricultural Society Used Primarily For Fair Purposes.
  (1) Property owned exclusively by the state agricultural society or a county or district agricultural society, and used by the society primarily for fair...
• Section 211.7x Parks; Monument Ground Or Armory; Property Leased By Nonprofit Corporation To State.
  Land dedicated to the public and used as a park open to the public generally; any monument ground or armory belonging to a military...
• Section 211.7y Landing Area; Description Of Approach Clear Zones And Transitional Surface Areas In Statement; Standards; Certification.
  (1) A landing area for which a fee was paid pursuant to section 86 of Act No. 327 of the Public Acts of 1945,...
• Section 211.7z Property Used Primarily For Public School Or Other Educational Purposes; Parent Cooperative Preschools.
  (1) Property which is leased, loaned, or otherwise made available to a school district, community college, or other state supported educational institution, or a...
• Section 211.7aa Exemption Of Real Property Leased, Loaned, Or Otherwise Made Available To Municipal Water Authority.
  Real property which would be exempt from taxation under this act if the property was used by the lessor and which is leased, loaned,...
• Section 211.7bb Tax Exemption For Nursery Stock Seasonal Protection Unit; Definition.
  (1) A nursery stock seasonal protection unit, but not the land on which it is located, is exempt from taxation under this act. (2)...
• Section 211.7cc Principal Residence; Exemption From Tax Levied By Local School District For School Operating Purposes; Procedures; Definitions.
  (1) A principal residence is exempt from the tax levied by a local school district for school operating purposes to the extent provided under...
• Section 211.7dd Definitions.
  As used in sections 7cc and 7ee: (a) "Owner" means any of the following: (i) A person who owns property or who is purchasing...
• Section 211.7ee Qualified Agricultural Property Exemption From Tax Levied By Local School District For School Operating Purposes; Procedures.
  (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 211.7ff Real And Personal Property Located In Renaissance Zone.
  (1) For taxes levied after 1996, except as otherwise provided in subsections (2) and (3) and except as limited in subsections (4), (5), and...
• Section 211.7gg Property Held By Land Bank Fast Track Authority; Exemption From Taxes; “land Bank Fast Track Authority” Defined.
  (1) Property, the title to which is held by a land bank fast track authority under the land bank fast track act, is exempt...
• Section 211.7hh Qualified Start-up Business; Exemption From Tax.
  (1) Notwithstanding the tax day provided in section 2 and except as limited in subsection (5) and otherwise provided in subsection (7), for taxes...
• Section 211.7ii Tax Exemption For Property Used By Innovations Center In Certified Technology Park.
  (1) For taxes levied after December 31, 2004, except as otherwise provided in subsection (3), upon application for an exemption under this section by...
• Section 211.7jj Federally-qualified Health Center; Tax Exemption; Definition.
  Beginning December 31, 2004, real and personal property of a federally-qualified health center is exempt from the collection of taxes under this act. As...
• Section 211.7jj[1] Qualified Forest Property; Exemption; Limitation; Forest Management Plan; Maintenance And Availability Of List Of Qualified Foresters; Application; Review Of Forest Management Plan, Application, And Supporting Documents By Department; School Tax Affidavit; Denial; Appeal; Claiming Exemption; Collection Of Fee By Local Tax Collecting Unit; Rescission Of Exemption; Filing Appeal; Placement On Tax Roll; Corrected Tax Bill; Notification Of Change In Use Of Property; Subject To Recapture Tax; Report; Retention Of Documents; Disclosure Of Information; Definitions.
  (1) Except as otherwise limited in this subsection, qualified forest property is exempt from the tax levied by a local school district for school...
• Section 211.7kk Eligible Nonprofit Housing Property; Tax Exemptions; Duration; Definitions.
  (1) Before December 31, 2014, the governing body of a local tax collecting unit may adopt a resolution to exempt from the collection of...
• Section 211.7mm Charitable Nonprofit Housing Organization; Real And Personal Property Used For Retail Store; Exemption; Definitions.
  Beginning December 31, 2009, real and personal property of a charitable nonprofit housing organization that is used for a retail store operated by that...
• Section 211.7nn Supporting Housing Property; Tax Exemption; Rescission; "Supportive Housing Property" Defined.
  (1) Beginning December 31, 2008, supportive housing property is exempt from the tax levied by a local school district for school operating purposes to...
• Section 211.7oo Low Grade Iron Ore And Low Grade Iron Ore Mining Property; Tax Exemption.
  Low grade iron ore and low grade iron ore mining property subject to taxation under 1951 PA 77, MCL 211.621 to 211.626, or iron...
• Section 211.7pp Mineral And Right, Claim, Lease, Or Option; Tax Exemption; Shaft, Incline, Adit, Or Value Of Overburden Stripping At Open Mine; Tax Exemption; "Mineral" And "Open Mine" Defined.
  Beginning December 31, 2012, any mineral and any right, claim, lease, or option in or of a mineral is exempt from the collection of...
• Section 211.7qq Mineral-producing Property; Tax Exemption; "Mineral-producing Property" And "Mineral Severance Tax" Defined.
  Any mineral-producing property subject to the mineral severance tax under the nonferrous metallic minerals extraction severance tax act is exempt from the collection of...
• 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.
  (1) For taxes levied after November 1, 2012 through December 30, 2013, new construction on development property is eligible for exemption from the collection...
• Section 211.7tt Real And Personal Property Owned By Eligible Economic Development Group; Tax Exemption; Adoption Of Resolution By Local Tax Collecting Unit; Notification To Assessor And Legislative Body; Determination By State Tax Commission; Approval Of Resolution; Election To Withdraw Mills Levied By County; Filing Copy Of Resolution; Report; "Eligible Economic Development Group" Defined.
  (1) The governing body of a local tax collecting unit may adopt a resolution to exempt from the collection of taxes under this act...
• Section 211.7uu Act Inapplicable To Nonprofit Street Railway.
  This act does not apply to real or personal property owned by a nonprofit street railway. History: Add. 2014, Act 488, Imd. Eff. Jan....
• Section 211.7ww Aquaculture Production Facility Or Hydroponics Production Facility; Tax Exemption; Definitions.
  For taxes levied after December 31, 2014, an eligible aquaculture production facility or an eligible hydroponics production facility is exempt from the collection of...

Last modified: October 10, 2016