Opinion ID: 839980
Heading Depth: 3
Heading Rank: 1

Heading: MCL 211.7o

Text: The statute at issue, MCL 211.7o, creates an ad valorem property-tax exemption for charitable institutions. Wexford Med Group, supra at 199, 713 N.W.2d 734. At the relevant times, MCL 211.7o(1) provided: 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 it was incorporated is exempt from the collection of taxes under this act. (Emphasis added.) [3] As a consequence of the statutory requirements, courts should consider three factors when determining whether the tax exemption under MCL 211.7o(1) applies: (1) The real estate must be owned and occupied by the exemption claimant; (2) the exemption claimant must be a nonprofit charitable institution; and (3) the exemption exists only when the buildings and other property thereon are occupied by the claimant solely for the purposes for which it was incorporated. [ Wexford Med Group, supra at 203, 713 N.W.2d 734 (emphasis added).] Here, it is undisputed that petitioner owned the properties at issue. The main point of contention is whether petitioner occupied the properties.