reglab/statecodes huggingface dataset:
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › Section 211.7l - State Property.

211.7l State property.
Sec. 7l.
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 by the state is exempt from taxation under this act. This exemption shall not apply to lands acquired after July 19, 1966, unless a deed or other memorandum of conveyance is recorded in the county where the lands are located before December 31 of the year of acquisition, or the local assessing officer is notified by registered mail of the acquisition before December 31 of the year of acquisition.
History:
Add. 1980, Act 142, Imd. Eff. June 2, 1980
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › 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, nonprofit corporation, commission, or other separate legal entity comprised solely of, or which is wholly owned by, or whose members consist solely of a political subdivision, a combination of political subdivisions, or a combination of political subdivisions and the state and is used to carry out a public purpose itself or on behalf of a political subdivision or a combination is exempt from taxation under this act. Parks shall be open to the public generally. This exemption shall not apply to property acquired after July 19, 1966, unless a deed or other memorandum of conveyance is recorded in the county where the property is located before December 31 of the year of acquisition, or the local assessing officer is notified by registered mail of the acquisition before December 31 of the year of acquisition.
History:
Add. 1980, Act 142, Imd. Eff. June 2, 1980
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › 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 for the purposes for which the institutions were incorporated is exempt from taxation under this act. In addition, real estate or personal property owned and occupied by a nonprofit organization organized under the laws of this state devoted exclusively to fostering the development of literature, music, painting, or sculpture which substantially enhances the cultural environment of a community as a whole, is available to the general public on a regular basis, and is occupied by it solely for the purposes for which the organization was incorporated is exempt from taxation under this act.
History:
Add. 1980, Act 142, Imd. Eff. June 2, 1980 ;-- Am. 1981, Act 212, Imd. Eff. Dec. 30, 1981
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › 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 the United States which is incorporated under the laws of this state and used solely for the purposes for which they were incorporated, but does not include buildings or portions of buildings which are not restricted to members and guests and are used for commercial operations permitting the patronage of the general public, including but not limited to dancehalls, bars with class C liquor licenses, bowling alleys, pool or billiard rooms, television rooms, and game rooms. Incidental or casual rental or leasing for nonveteran purposes is no bar to the exemption. It is the legislative intent that the making available of the exempt facilities for public assemblage or social affairs shall not be adequate cause to deny this exemption in whole or in part.
History:
Add. 1980, Act 142, Imd. Eff. June 2, 1980
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › 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 club or foundation, or a young men's Christian association or young women's Christian association is exempt from the collection of taxes under this act, if at least 50% of the members of the association or organization are residents of this state.
(2) The exemption under subsection (1) is limited as follows:
(a) Before December 31, 2008, not to exceed 400 acres for each individual boy or girl scout or camp fire girls organization, 4-H club or foundation, or young men's Christian association or young women's Christian association.
(b) After December 30, 2008, not to exceed 480 acres for each individual boy or girl scout or camp fire girls organization, 4-H club or foundation, or young men's Christian association or young women's Christian association. However, if a boy or girl scout or camp fire girls organization, a 4-H club or foundation, or a young men's Christian association or young women's Christian association reorganizes, merges, affiliates, or in some other manner consolidates with another boy or girl scout or camp fire girls organization, 4-H club or foundation, or young men's Christian association or young women's Christian association after December 30, 2007, the total exemption available under subsection (1) to the consolidated or surviving entity shall be 480 acres times the number of individual boy or girl scout or camp fire girls organizations, 4-H clubs or foundations, or young men's Christian associations or young women's Christian associations that took part in the reorganization, merger, affiliation, or consolidation.
(3) Upon petition of the association or organization the county board of commissioners may waive the residence requirement under subsection (1) while the real property is occupied by the association or organization solely for the purpose for which the association or organization was incorporated or established.
History:
Add. 1980, Act 142, Imd. Eff. June 2, 1980 ;-- Am. 2008, Act 505, Imd. Eff. Jan. 13, 2009
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › 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 the terms of collective bargaining agreements between employers and representatives of employees for whose use the clinic is maintained. The real estate with the buildings and other property located on the real estate on that acreage, owned and occupied by a nonprofit trust and used for hospital or public health purposes is exempt from taxation under this act, but not including excess acreage not actively utilized for hospital or public health purposes and real estate and dwellings located on that acreage used for dwelling purposes for resident physicians and their families.
History:
Add. 1980, Act 142, Imd. Eff. June 2, 1980
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › 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 includes buildings or other facilities owned by a religious society and used predominantly for religious services or for teaching the religious truths and beliefs of the society.
History:
Add. 1980, Act 142, Imd. Eff. June 2, 1980
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › 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 be exempt.
History:
Add. 1980, Act 142, Imd. Eff. June 2, 1980
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › 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, rolling stock, and all other property necessarily used in operating any railroad in this state belonging to a railroad company shall remain exempt from taxation for any purpose, except for special assessments for local improvements in cities and villages, and land owned or claimed by a railroad company not adjoining the tracks of the company.
History:
Add. 1980, Act 142, Imd. Eff. June 2, 1980
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › 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 fair purposes if the society leases the property to others for purposes which do not interfere with fair purposes and if the income received by the society under the lease is used entirely to defray the costs and expenses of conducting the fair and maintaining the buildings and grounds of the society.
History:
Add. 1980, Act 142, Imd. Eff. June 2, 1980 ;-- Am. 1984, Act 158, Eff. Dec. 21, 1984
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › 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 a nonprofit corporation organized to take title to property previously owned by the state when the property owned by that corporation is leased to the state are exempt from taxation under this act. As used in this subdivision, "public" means all the residents of this state.
History:
Add. 1980, Act 142, Imd. Eff. June 2, 1980
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › Section 211.7y - Landing Area; Description of Approach Clear Zones and Transitional Surface Areas in Statement; Standards; Certification.

211.7y Landing area; description of approach clear zones and transitional surface areas in statement; standards; certification.
Sec. 7y.
(1) A landing area for which a fee was paid pursuant to section 86 of Act No. 327 of the Public Acts of 1945, as amended, being section 259.86 of the Michigan Compiled Laws, is exempt from taxation under this act.
(2) For the purposes of this section, "landing area" means that portion of a privately owned public use airport properly cleared, regularly maintained and made available to the public without charge, for use by aircraft and includes runways, taxi-ways, stopways, sites upon which are situated landing or navigational aids, and aprons. A landing area shall also include land underlying approach clear zones and land underlying transitional surface areas that comply with all of the following:
(a) The land is properly cleared and regularly maintained for the primary purposes of the landing, taking off, and taxiing of aircraft; but that portion of the land that contains facilities for shelter, servicing, or repair of aircraft, or for receiving or discharging passengers or cargo shall not be included as a landing area.
(b) The land is part of the airport property.
(c) The land is not used for commercial, residential, or agricultural purposes.
(d) The land is available to the public without charge for the purposes permitted by subdivision (a).
(3) Approach clear zones and transitional surface areas for each airport for which the exemption provided by this section may apply, shall be described by a statement certified by the director of the Michigan aeronautics commission. This statement shall be included as part of the annual certification of the landing field under section 86 of Act No. 327 of the Public Acts of 1945, as amended. Standards for describing approach clear zones and transitional surface areas shall be uniform according to type of runway and shall conform with regularly accepted definitions and usage in the aeronautics field.
History:
Add. 1980, Act 142, Imd. Eff. June 2, 1980 ;-- Am. 1982, Act 347, Eff. Mar. 30, 1983
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › Section 211.7z - Property Used Primarily for Public School or Other Educational Purposes; Parent Cooperative Preschools.

211.7z Property used primarily for public school or other educational purposes; parent cooperative preschools.
Sec. 7z.
(1) Property which is leased, loaned, or otherwise made available to a school district, community college, or other state supported educational institution, or a nonprofit educational institution which would have been exempt from ad valorem taxation had it been occupied by its owner solely for the purposes for which it was incorporated, while it is used by the school district, community college, or other state supported educational institution, or a nonprofit educational institution primarily for public school or other educational purposes is exempt from taxation under this act.
(2) The value of real estate owned and occupied by a parent cooperative preschool, as defined in section 9 is exempt from taxation under this act, if the property is used predominantly for operating a preschool education program.
History:
Add. 1980, Act 142, Imd. Eff. June 2, 1980 ;-- Am. 1986, Act 200, Imd. Eff. July 21, 1986
Compiler's Notes:
Section 2 of Act 200 of 1986 provides: “This amendatory act shall take effect for tax years beginning on or after December 31, 1985”.
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › Section 211.7aa - Exemption of Real Property Leased, Loaned, or Otherwise Made Available to Municipal Water Authority.

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 of the Public Acts of 1952, being sections 124.251 to 124.262 of the Michigan Compiled Laws, whose members consist solely of a political subdivision, a combination of political subdivisions, or a combination of 1 or more political subdivisions and the state, and which is used to carry out a public purpose itself or on behalf of a political subdivision, a combination of political subdivisions, or a combination of 1 or more political subdivisions and the state is exempt from taxation under this act.
History:
Add. 1982, Act 516, Imd. Eff. Dec. 31, 1982
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › Section 211.7bb - Tax Exemption for Nursery Stock Seasonal Protection Unit; Definition.

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 conditions:
(a) For less than 34 weeks each year, the structure is covered by nonreusable plastic sheeting, shade cloth, or other similar removable material.
(b) The structure is used exclusively for winter protection of fall dug or container grown plants.
(c) The structure does not have a concrete base greater than 10 inches deep or flooring.
History:
Add. 1988, Act 23, Imd. Eff. Feb. 18, 1988
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › Section 211.7gg - Property Held by Land Bank Fast Track Authority; Exemption From Taxes; Definitions.

211.7gg Property held by land bank fast track authority; exemption from taxes; definitions.
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 otherwise provided in subsection (3), real property sold or otherwise conveyed by a land bank fast track authority under the land bank fast track act is exempt from the collection of taxes under this act beginning on December 31 in the year in which the property is sold or otherwise conveyed by the land bank fast track authority until December 31 in the year 5 years after the December 31 on which the exemption was initially granted under this subsection.
(3) Subsection (2) does not apply to property included in a brownfield plan under the brownfield redevelopment financing act, 1996 PA 381, MCL 125.2651 to 125.2670, if all of the following conditions are satisfied:
(a) The brownfield plan for the property includes assistance provided to a land bank fast track authority authorized by section 2(o)(iv)(B) of the brownfield redevelopment financing act, 1996 PA 381, MCL 125.2652.
(b) If the land bank fast track authority has issued bonds or notes, or has entered into a reimbursement agreement, pledging or dedicating the specific tax levied under the tax reverted clean title act before the sale of the property to which the exemption under subsection (2) applies, the land bank fast track authority approves the release of the exemption provided under subsection (2).
(4) Property exempt from the collection of taxes under subsection (2) is subject to the specific tax levied under the tax reverted clean title act.
(5) As used in this section:
(a) "Land bank fast track act" means the land bank fast track act, 2003 PA 258, MCL 124.751 to 124.774.
(b) "Land bank fast track authority" means a land bank fast track authority created under the land bank fast track act.
(c) "Tax reverted clean title act" means the tax reverted clean title act, 2003 PA 260, MCL 211.1021 to 211.1025a.
History:
Add. 2003, Act 261, Imd. Eff. Jan. 5, 2004 ;-- Am. 2023, Act 91, Imd. Eff. July 19, 2023
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › Section 211.7jj - Federally-Qualified Health Center; Tax Exemption; Definition.

211.7jj Federally-qualified health center; tax exemption; definition.
Sec. 7jj.
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 used in this section, "federally-qualified health center" means that term as defined in section 1396d(l)(2)(B) of the social security act, 42 USC 1396d.
History:
Add. 2006, Act 326, Eff. Dec. 31, 2004
Compiler's Notes:
Enacting section 1 of Act 326 of 2006 provides:"Enacting section 1. This amendatory act is retroactive and is effective for taxes levied in December 2004 and each year after December 2004."For transfer of powers and duties of department of natural resources to department of natural resources and environment, and abolishment of department of natural resources, see E.R.O. No. 2009-31, compiled at MCL 324.99919.For transfer of powers and duties of department of natural resources and environment to department of natural resources, see E.R.O. No. 2011-1, compiled at MCL 324.99921.
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › Section 211.7mm - Charitable Nonprofit Housing Organization; Real and Personal Property Used for Retail Store; Exemption; Definitions.

211.7mm Charitable nonprofit housing organization; real and personal property used for retail store; exemption; definitions.
Sec. 7mm.
Beginning December 31, 2009, real and personal property of a charitable nonprofit housing organization that is used for a retail store operated by that charitable nonprofit housing organization and that is engaged exclusively in the sale of donated items suitable for residential housing purposes, the proceeds of which are used for the purposes of the charitable nonprofit housing organization, is exempt from the collection of taxes levied under this act. As used in this section:
(a) "Charitable nonprofit housing organization" means an organization that is not operated for profit and that is exempt from federal income tax under section 501(c)(3) of the internal revenue code, 26 USC 501, the primary purpose of which is the construction or renovation of residential housing for conveyance to a low-income person.
(b) "Family income" and "statewide median gross income" mean those terms as defined in section 11 of the state housing development authority act of 1966, 1966 PA 346, MCL 125.1411.
(c) "Low-income person" means a person with a family income of not more than 60% of the statewide median gross income who is eligible to participate in the charitable nonprofit housing organization's program based on criteria established by the charitable nonprofit housing organization.
History:
Add. 2010, Act 109, Imd. Eff. July 1, 2010
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › Section 211.7oo - Low Grade Iron Ore and Low Grade Iron Ore Mining Property; Tax Exemption.

211.7oo Low grade iron ore and low grade iron ore mining property; tax exemption.
Sec. 7oo.
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 ore or ore property subject to taxation under 1963 PA 68, 207.271 to 207.279, are exempt from the collection of taxes under this act.
History:
Add. 2012, Act 409, Imd. Eff. Dec. 20, 2012
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › 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.

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.
Sec. 7pp.
Beginning December 31, 2012, any mineral and any right, claim, lease, or option in or of a mineral is exempt from the collection of taxes under this act. Beginning December 31, 2012, any shaft, incline, adit, or value of overburden stripping located at an open mine is exempt from the collection of taxes under this act. The exemption under this section does not apply to the surface property, rights in the surface property, surface improvements, or personal property at an open mine. As used in this section, "mineral" and "open mine" mean those terms as defined in the nonferrous metallic minerals extraction severance tax act.
History:
Add. 2012, Act 409, Imd. Eff. Dec. 20, 2012
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › Section 211.7qq - Mineral-Producing Property; Tax Exemption; "Mineral-Producing Property" and "Mineral Severance Tax" Defined.

211.7qq Mineral-producing property; tax exemption; "mineral-producing property" and "mineral severance tax" defined.
Sec. 7qq.
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 taxes under this act. As used in this section, "mineral-producing property" and "mineral severance tax" mean those terms as defined in the nonferrous metallic minerals extraction severance tax act.
History:
Add. 2012, Act 409, Imd. Eff. Dec. 20, 2012
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › Section 211.7uu - Act Inapplicable to Nonprofit Street Railway.

211.7uu Act inapplicable to nonprofit street railway.
Sec. 7uu.
This act does not apply to real or personal property owned by a nonprofit street railway.
History:
Add. 2014, Act 488, Imd. Eff. Jan. 13, 2015
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › Section 211.7vv - Transitional Qualified Forest Property; Tax Exemption; Property Subject to Tax Under Transitional Qualified Forest Property Specific Tax Act; Definition.

211.7vv Transitional qualified forest property; tax exemption; property subject to tax under transitional qualified forest property specific tax act; definition.
Sec. 7vv.
(1) Transitional qualified forest property is exempt from the collection of taxes under this act for a period not longer than 5 years.
(2) Property exempt from the collection of taxes under subsection (1) is subject to the specific tax levied under the transitional qualified forest property specific tax act.
(3) As used in this section, "transitional qualified forest property" means that term as defined in the transitional qualified forest property specific tax act.
History:
Add. 2016, Act 261, Imd. Eff. June 28, 2016
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › Section 211.7ww - Aquaculture Production Facility or Hydroponics Production Facility; Tax Exemption; Definitions.

211.7ww Aquaculture production facility or hydroponics production facility; tax exemption; definitions.
Sec. 7ww.
For taxes levied after December 31, 2014, an eligible aquaculture production facility or an eligible hydroponics production facility is exempt from the collection of taxes under this act. An eligible aquaculture production facility or eligible hydroponics production facility exempt under this section is subject to the specific tax levied under the eligible hydroponics and eligible aquaculture production facilities specific tax act. As used in this section, "eligible aquaculture production facility" and "eligible hydroponics production facility" mean those terms as defined in the eligible hydroponics and eligible aquaculture production facilities specific tax act.
History:
Add. 2014, Act 511, Imd. Eff. Jan. 14, 2015
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › Section 211.7xx - Public Bridge Facility Exemption; Definitions.

211.7xx Public bridge facility exemption; definitions.
Sec. 7xx.
All real and personal property constituting a public bridge facility that is subject to a public-private agreement is exempt from the collection of taxes under this act. As used in this section, "public bridge facility" and "public-private agreement" mean those terms as defined in section 5k of the home rule city act, 1909 PA 279, MCL 117.5k.
History:
Add. 2020, Act 355, Eff. Mar. 24, 2021
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-PERSONAL-PROPERTY. - Personal Property. (211.8...211.8c) › Section 211.8b - Personal Property Located on Real Property; Taxable Value.

211.8b Personal property located on real property; taxable value.
Sec. 8b.
The taxable value of personal property located on a parcel of real property and assessed to the same person shall be calculated separately from the calculation of taxable value of the real property under section 27a. The taxable value of buildings on leased land shall be calculated separately from the taxable value of other personal property assessed to the same person. This section does not prohibit the filing of personal property statements combining personal property located on more than 1 parcel of real property.
History:
Add. 1994, Act 415, Imd. Eff. Dec. 29, 1994
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-PERSONAL-PROPERTY-EXEMPTED. - Personal Property Exempted. (211.9...211.9p) › Section 211.9a - Repealed. 1985, Act 147, Imd. Eff. Nov. 12, 1985.

211.9a Repealed. 1985, Act 147, Imd. Eff. Nov. 12, 1985.
Compiler's Notes:
The repealed section pertained to tax exemption for motor vehicles in stock.
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-PERSONAL-PROPERTY-EXEMPTED. - Personal Property Exempted. (211.9...211.9p) › Section 211.9b - Special Tool; Exemption From Taxation; Definitions.

211.9b Special tool; exemption from taxation; definitions.
Sec. 9b.
(1) A special tool is exempt from the collection of taxes under this act.
(2) The statement required under section 19 may provide for a separate line for providing the aggregate total original cost of excluded exempt special tools.
(3) As used in this section:
(a) "Product" means an item of tangible property that is directly created or produced through the manufacturing process. A product may be any of the following items:
(i) A part.
(ii) A special tool.
(iii) A component.
(iv) A sub-assembly.
(v) Completed goods that are available for sale or lease in wholesale or retail trade.
(b) "Special tool" means a finished or unfinished device such as a die, jig, fixture, mold, pattern, special gauge, or similar device, that is used, or is being prepared for use, to manufacture a product and that cannot be used to manufacture another product without substantial modification of the device. The length of the economic life of the product manufactured shall not be considered in making a determination whether a device used to manufacture that product is a special tool. Special tools do not include the following:
(i) A device that differs in character from dies, jigs, fixtures, molds, patterns, or special gauges.
(ii) Standard tools.
(iii) Machinery or equipment, even if customized, and even if used in conjunction with special tools.
(c) "Standard tool" means a die, jig, fixture, mold, pattern, gauge, or other tool that is not a special tool. Standard tool does not include machinery or equipment, even if customized, and even if used in conjunction with special tools or standard tools.
History:
Add. 1964, Act 197, Eff. Jan. 1, 1965 ;-- Am. 1994, Act 189, Imd. Eff. June 21, 1994 ;-- Am. 2003, Act 274, Imd. Eff. Jan. 8, 2004 ;-- Am. 2004, Act 4, Eff. Dec. 31, 2003
Compiler's Notes:
Enacting section 1 of Act 4 of 2004 provides:“Enacting section 1. This amendatory act is retroactive and is effective December 31, 2003.”
Popular Name:
Act 206
Admin Rule:
R 209.1 et seq. of the Michigan Administrative Code.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-PERSONAL-PROPERTY-EXEMPTED. - Personal Property Exempted. (211.9...211.9p) › Section 211.9c - Exemption of Personal Property From Tax Collection; “Heavy Earth Moving Equipment” and “Inventory” Defined.

211.9c Exemption of personal property from tax collection; “heavy earth moving equipment” and “inventory” defined.
Sec. 9c.
(1) Personal property that is inventory is exempt from the collection of taxes under this act.
(2) As used in this section:
(a) "Heavy earth moving equipment" means industrial construction equipment that meets all of the following criteria:
(i) Is self-propelled.
(ii) Weighs 10,000 pounds or more.
(iii) Is designed and principally intended to move, transport, or reconfigure dirt, earth, soil, or other construction material at a construction site.
(b) "Inventory" means 1 of the following:
(i) The stock of goods held for resale in the regular course of trade of a retail or wholesale business.
(ii) Finished goods, goods in process, and raw materials of a manufacturing business.
(iii) Materials and supplies, including repair parts and fuel.
(iv) On and after December 31, 2000, heavy earth moving equipment subject to 1 or more lease agreements with the same person totaling not more than 1 year and principally intended for sale rather than lease. A lease agreement used to support this exemption shall be made available to the assessor on request and shall be considered confidential information to be used for assessment purposes only.
(3) Inventory does not include the following:
(a) Before December 31, 2000, any of the following:
(i) Personal property under lease or principally intended for lease rather than sale.
(ii) Personal property allowed a deduction or allowance for depreciation or depletion under the internal revenue code of 1986.
(b) On and after December 31, 2000, any of the following:
(i) Personal property, other than heavy earth moving equipment, under lease or principally intended for lease rather than sale.
(ii) Heavy earth moving equipment subject to 1 or more lease agreements with the same person totaling more than 1 year or principally intended for lease rather than sale.
(iii) Personal property for which a deduction or allowance for depreciation, depletion, or amortization is allowed or has been taken under the internal revenue code of 1986.
History:
Add. 1975, Act 234, Imd. Eff. Aug. 27, 1975 ;-- Am. 2000, Act 317, Imd. Eff. Oct. 24, 2000
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-PERSONAL-PROPERTY-EXEMPTED. - Personal Property Exempted. (211.9...211.9p) › Section 211.9d - Computer Software Exempt From Taxation; Construction of Section; “Computer Software” Defined.

211.9d Computer software exempt from taxation; construction of section; “computer software” defined.
Sec. 9d.
(1) Computer software is exempt from taxation under this act unless either of the following is true:
(a) The software is incorporated as a permanent component of a computer, machine, piece of equipment, or device, or of real property, and the software is not commonly available separately.
(b) The cost of the software is included as part of the cost of a computer, machine, piece of equipment, or device, or of the cost of real property on the books or records of the taxpayer.
(2) This section shall not be construed to affect the value of a machine, device, piece of equipment, or computer, or the value of real property, or to affect the taxable status of any other property subject to tax under this act.
(3) As used in this section, "computer software" means a set of statements or instructions that when incorporated in a machine-usable medium is capable of causing a machine or device having information processing capabilities to indicate, perform, or achieve a particular function, task, or result.
History:
Add. 1990, Act 286, Imd. Eff. Dec. 14, 1990
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-PERSONAL-PROPERTY-EXEMPTED. - Personal Property Exempted. (211.9...211.9p) › Section 211.9e - Intangible Personal Property Exempt From Taxes Collected; Effect of Section on Taxable Status of Computer Software.

211.9e Intangible personal property exempt from taxes collected; effect of section on taxable status of computer software.
Sec. 9e.
Intangible personal property is exempt from the collection of taxes under this act. This section does not affect the taxable status of computer software under section 9d.
History:
Add. 1995, Act 9, Eff. Mar. 30, 1995
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-PERSONAL-PROPERTY-EXEMPTED. - Personal Property Exempted. (211.9...211.9p) › Section 211.9g - Area Designated as Rural Enterprise Community; Exemption of Personal Property That Is Component Part of Natural Gas Distribution System.

211.9g Area designated as rural enterprise community; exemption of personal property that is component part of natural gas distribution system.
Sec. 9g.
Beginning December 30, 1998 until December 30, 2018, personal property located in an area designated as a rural enterprise community as of the effective date of the amendatory act that added this section under title XIII of the omnibus budget reconciliation act of 1993, Public Law 103-66, 107 Stat. 416, that is a component part of a natural gas distribution system is exempt from the collection of taxes under this act.
History:
Add. 1998, Act 468, Imd. Eff. Jan. 4, 1999
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-PERSONAL-PROPERTY-EXEMPTED. - Personal Property Exempted. (211.9...211.9p) › Section 211.9g[1] - Leased Bottled Water Coolers; Exemption.

211.9g[1] Leased bottled water coolers; exemption.
Sec. 9g.
Bottled water coolers available for lease or subject to an existing lease are exempt from the collection of taxes under this act.
History:
Add. 1998, Act 471, Imd. Eff. Jan. 4, 1999
Compiler's Notes:
Section 9g, as added by Act 471 of 1998, was compiled as MCL 211.9g[1] to distinguish it from another section 9g, deriving from Act 468 of 1998 and pertaining to areas designated as rural enterprise communities.
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-PERSONAL-PROPERTY-EXEMPTED. - Personal Property Exempted. (211.9...211.9p) › Section 211.9i - Alternative Energy Personal Property; Exemption From Tax.

211.9i Alternative energy personal property; exemption from tax.
Sec. 9i.
(1) Subject to subsection (2), alternative energy personal property is exempt from the collection of taxes under this act as provided in this section.
(2) The exemption under this section applies to the following:
(a) Taxes levied on alternative energy personal property after December 31, 2002 and before January 1, 2013.
(b) Taxes levied on that category of alternative energy personal property described in subsection (3)(a)(i) after the effective date of the amendatory act that added this subdivision, without regard to ownership of the alternative energy personal property, provided that all of the following conditions are met:
(i) The alternative energy personal property has a generating capacity of not more than 150 kilowatts and is used solely to offset all or a portion of the commercial or industrial energy usage of the person upon whose real property the alternative energy personal property is located.
(ii) If installed after the effective date of the amendatory act that added this subparagraph, the alternative energy personal property has a true cash value that, when combined with the true cash value of all personal property exempt under section 9o as eligible personal property of the person claiming the exemption under this section or a related entity, equals less than $80,000.00.
(3) As used in this section:
(a) "Alternative energy personal property" means all of the following:
(i) An alternative energy system.
(ii) An alternative energy vehicle.
(iii) All personal property of an alternative energy technology business.
(iv) The personal property of a business that is not an alternative energy technology business that is used solely for the purpose of researching, developing, or manufacturing an alternative energy technology.
(b) "Alternative energy system", "alternative energy vehicle", "alternative energy technology", and "alternative energy technology business" mean those terms as defined in the Michigan next energy authority act, 2002 PA 593, MCL 207.821 to 207.827.
History:
Add. 2002, Act 549, Imd. Eff. July 26, 2002 ;-- Am. 2019, Act. 118, Imd. Eff. Nov. 15, 2019
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-PERSONAL-PROPERTY-EXEMPTED. - Personal Property Exempted. (211.9...211.9p) › Section 211.9k - Industrial Personal Property or Commercial Personal Property; Tax Exemption.

211.9k Industrial personal property or commercial personal property; tax exemption.
Sec. 9k.
For taxes levied after December 31, 2007, personal property classified under section 34c as industrial personal property or commercial personal 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. For taxes levied after December 31, 2007, personal property classified under section 34c as industrial personal property is exempt from the tax levied under the state education tax act, 1993 PA 331, MCL 211.901 to 211.906, as provided in section 3 of the state education tax act, 1993 PA 331, MCL 211.903.
History:
Add. 2007, Act 40, Imd. Eff. July 12, 2007
Compiler's Notes:
Enacting section 1 of Act 40 of 2007 provides:"Enacting section 1. It is the intent of the legislature to address potential revenue shortfalls for the payment of tax increment financing obligations that may result from the exemptions provided by this amendatory act and to evaluate the impact of this exemption on tax increment financing projects in the future."
Popular Name:
Act 206