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Michigan Legislature
Michigan Compiled Laws Complete Through PA 188 of 2022
House: Adjourned until Tuesday, September 27, 2022 1:30:00 PM
Senate: Adjourned until Tuesday, September 27, 2022 10:00:00 AM


Michigan Legislature

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206-1893-REAL-ESTATE-EXEMPTIONS.
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THE GENERAL PROPERTY TAX ACT (EXCERPT)
Act 206 of 1893
REAL ESTATE EXEMPTIONS.

DocumentTypeDescription
Section 211.7SectionFederal property.
Section 211.7aSectionDefinitions; 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.
Section 211.7bSectionExemption 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.
Section 211.7cSectionRepealed. 1973, Act 20, Eff. Dec. 31, 1973.
Section 211.7dSectionHousing exemption for elderly or disabled families; definitions.
Section 211.7eSectionDeciduous and evergreen trees, shrubs, plants, bushes, and vines; public right of way on surface of real property being assessed.
Section 211.7fSectionRepealed. 1973, Act 20, Eff. Dec. 31, 1973.
Section 211.7gSectionSeawall, jetty, groin, dike, or other structure.
Section 211.7hSectionDefinitions; 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.
Section 211.7iSection“Existing facility” defined; tax exemption for increased value of existing facility.
Section 211.7jSectionTax exemption for new or existing facility for which commercial housing facilities exemption certificate issued.
Section 211.7kSectionTax exemption for facility for which industrial facilities exemption certificate issued.
Section 211.7lSectionState property.
Section 211.7mSectionProperty owned or being acquired by county, township, city, village, school district, or political subdivision; parks.
Section 211.7nSectionNonprofit theater, library, educational, or scientific institution; nonprofit organization fostering development of literature, music, painting, or sculpture.
Section 211.7oSectionNonprofit charitable institution; exemption; definitions.
Section 211.7pSectionMemorial homes or posts.
Section 211.7qSectionBoy 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.
Section 211.7rSectionCertain clinics.
Section 211.7sSectionHouses of public worship; parsonage.
Section 211.7tSectionBurial grounds; rights of burial; tombs and monuments.
Section 211.7uSectionPrincipal 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 211.7vSectionProperty of certain corporations and railroads.
Section 211.7wSectionProperty of agricultural society used primarily for fair purposes.
Section 211.7xSectionParks; monument ground or armory; property leased by nonprofit corporation to state.
Section 211.7ySectionLanding area; description of approach clear zones and transitional surface areas in statement; standards; certification.
Section 211.7zSectionProperty used primarily for public school or other educational purposes; parent cooperative preschools.
Section 211.7aaSectionExemption of real property leased, loaned, or otherwise made available to municipal water authority.
Section 211.7bbSectionTax exemption for nursery stock seasonal protection unit; definition.
Section 211.7ccSectionPrincipal 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.
Section 211.7ddSectionDefinitions.
Section 211.7eeSectionQualified agricultural property exemption from tax levied by local school district for school operating purposes; procedures.
Section 211.7ffSectionReal and personal property located in renaissance zone; applicability to eligible data center property; definitions.
Section 211.7ggSectionProperty held by land bank fast track authority; exemption from taxes; “land bank fast track authority” defined.
Section 211.7hhSectionQualified start-up business; exemption from tax.
Section 211.7iiSectionTax exemption for property used by innovations center in certified technology park.
Section 211.7jjSectionFederally-qualified health center; tax exemption; definition.
Section 211.7jj[1]SectionQualified 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; removal of exemption and recapture of tax; 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; exemption from tax levied by local school district for school operating purposes; definitions.
Section 211.7kkSectionEligible nonprofit housing property; tax exemptions; duration; definitions.
Section 211.7mmSectionCharitable nonprofit housing organization; real and personal property used for retail store; exemption; definitions.
Section 211.7nnSectionSupporting housing property; tax exemption; rescission; "supportive housing property" defined.
Section 211.7ooSectionLow grade iron ore and low grade iron ore mining property; tax exemption.
Section 211.7ppSectionMineral 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.
Section 211.7qqSectionMineral-producing property; tax exemption; "mineral-producing property" and "mineral severance tax" defined.
Section 211.7ssSectionNew 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.
Section 211.7ttSectionReal 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.
Section 211.7uuSectionAct inapplicable to nonprofit street railway.
Section 211.7vvSectionTransitional qualified forest property; tax exemption; property subject to tax under transitional qualified forest property specific tax act; definition.
Section 211.7wwSectionAquaculture production facility or hydroponics production facility; tax exemption; definitions.
Section 211.7xxSectionPublic bridge facility exemption; definitions.
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