Michigan Nonprofit Property Tax Exemption

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Chapter 211
Act 206 of 1893
206-1893-REAL-ESTATE-EXEMPTIONS.

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Section 211.7o

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THE GENERAL PROPERTY TAX ACT (EXCERPT)Act 206 of 1893211.7o Nonprofit charitable institution; exemption; meanings.Sec. 7o.
(1) Real or personal property owned and also occupied by a nonprofit charitable college while inhabited by that nonprofit charitable institution specifically for the functions for which that nonprofit charitable college was included is exempt from the collection of taxes under this act.
(2) Real or personal property owned and also populated by a charitable trust while lived in by that charitable trust specifically for the charitable purposes for which that charitable trust was establiburned is exempt from the arsenal of taxes under this act.
(3) Real or personal property owned by a nonprofit charitable college or charitable trust that is leased, loaned, or otherwise made available to one more nonprofit charitable institution or charitable trust or to a nonprofit hospital or a nonprofit educational college that is inhabited by that nonprofit charitable institution, charitable trust, nonprofit hospital, or nonprofit educational institution specifically for the objectives for which that nonprofit charitable school, charitable trust, nonprofit hospital, or nonprofit educational college was organized or established and that would be exempt from taxes gathered under this act if the real or personal residential property were lived in by the lessor nonprofit charitable college or charitable trust exclusively for the objectives for which the lessor charitable nonprofit institution was organized or the charitable trust was established is exempt from the repertoire of taxes under this act.
(4) For taxes levied after December 31, 1997, genuine or personal property owned by a nonprofit charitable college or charitable trust that is leased, loaned, or otherwise made easily accessible to a governmental entity is exempt from the arsenal of taxes under this act if every one of the adhering to conditions are satisfied:
(a) The real or individual home would certainly be exempt from the collection of taxes under this act under section 7m if the real or individual residential property were owned or were being obtained pursuant to an installment purchase agreement by the lesview governpsychological entity.
(b) The genuine or personal property would be exempt from the repertoire of taxes under this act if lived in by the lessor nonprofit charitable institution or charitable trust solely for the functions for which the lessor charitable nonprofit institution was organized or the charitable trust was establiburned.
(5) Real property owned by a qualified conservation company that is organized for conservation purposes and that is open up to all inhabitants of this state for educational or recreational use, including, however not restricted to, low-impact, nondevastating activities such as hiking, bird watching, cross-nation skiing, or snowshoeing is exempt from the arsenal of taxes under this act. As supplied in this subarea, "qualified conservation organization" indicates a nonprofit charitable school or a charitable trust that meets all of the complying with conditions:
(a) Is arranged or establimelted, as reflected in its articles of incorporation or trust papers, for the purpose of gaining, maintaining, and also protecting nature sanctuaries, nature preserves, and also herbal areas in this state, that mostly contain herbal habitat for fish, wildlife, and plants.
(b) Is required under its short articles of incorporation, bylaws, or trust papers to host in perpetuity property gained for the purposes explained in subdepartment (a) unmuch less both of the complying with problems are satisfied:
(c) Its write-ups of incorporation, byregulations, or trust files prohilittle bit any officer, shareholder, board member, employee, or trustee or the household member of an officer, shareholder, board member, employee, or trustee from benefiting from the sale of residential or commercial property gained for the functions defined in subdivision (a).
(6) If authorized by a resolution of the neighborhood taxation collecting unit in which the real or personal property is situated, real or individual building owned by a nonprofit charitable college that is occupied and supplied by the nonprofit charitable institution"s chief executive officer as his or her primary residence as a problem of his or her employment and that is contiguous to genuine building that includes the nonprofit charitable institution"s primary area of company is exempt from the arsenal of taxes under this act.
(7) A charitable house of a fraternal or secret society, or a nonprofit corporation whose stock is wholly owned by a religious or fraternal society that owns and also operates infrastructure for the aged and also chronically ill and in which the net income from the procedure of the corporation does not inure to the advantage of any perchild various other than the citizens, is exempt from the repertoire of taxes under this act.
(8) Real and also personal residential property owned and inhabited by a nonprofit corporation that meets every one of the adhering to conditions is exempt from the collection of taxes under this act:
(a) The nonprofit corporation is exempt from tax under section 501(c)(3) of the interior revenue code, 26 USC 501.
(i) Is a experienced nursing facility or home for the aged, licensed under the public wellness code, 1978 PA 368, MCL 333.1101 to 333.25211, or is an adult foster treatment facility licensed under the adult foster treatment facility licensing act, 1979 PA 218, MCL 400.701 to 400.737. As provided in this subparagraph:
(A) "Adult foster care facility" implies that term as identified in section 3 of the adult foster care facility licensing act, 1979 PA 218, MCL 400.703.
(B) "Home for the aged" suggests that term as identified in area 20106 of the public wellness code, 1978 PA 368, MCL 333.20106.

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(C) "Skilled nursing facility" implies that term as identified in section 20109 of the public health and wellness code, 1978 PA 368, MCL 333.20109.
(ii) Provides real estate, rehabilitation services, diagnostic services, clinical services, or therapeutic solutions to 1 or more disabled persons. As used in this subparagraph, "disabled person" suggests that term as defined in area 7d.
(i) The genuine and individual residential or commercial property of the nonprofit corporation was being treated as exempt from the repertoire of all taxes under this act on the effective date of the amendatory act that included this subsection.
(ii) The real and individual home of the nonprofit corporation had been treated as exempt from the repertoire of all taxes under this act on December 31, 2004 and there has actually been no move of ownership of that residential or commercial property throughout the period of time beginning the last day the building was treated as exempt until the reliable date of the amendatory act that included this subsection. As used in this sub-subparagraph, "deliver of ownership" implies that term as defined in area 27a.
(9) If actual or individual home owned and lived in by a nonprofit corporation is not eligible for an exemption under subarea (8), that nonprofit corporation is not precluded from using for exemption under subarea (1).
(a) "Charitable trust" implies a charitable trust registered under the supervision of trustees for charitable functions act, 1961 PA 101, MCL 14.251 to 14.266.
(i) The federal federal government or an company, department, division, bureau, board, comrcfereform.orgssion, council, or authority of the federal federal government.
(ii) This state or an firm, department, department, bureau, board, comrcfereform.orgssion, council, or authority of this state.
(iii) A county, city, township, village, neighborhood or intermediate school district, or municipal corporation.
(iv) A public educational college, consisting of, yet not restricted to, a regional or intermediate college district, a public institution academy, a area college or junior college established pursuant to section 7 of post VIII of the state constitution of 1963, or a state 4-year school of higher education located in this state.
(c) "Public college academy" indicates a public school academy arranged under the revised college code, 1976 PA 451, MCL 380.1 to 380.1852.

History: Add. 1980, Act 142, Imd. Eff. June 2, 1980 ;-- Am. 1996, Act 469, Imd. Eff. Dec. 26, 1996 ;-- Am. 1998, Act 536, Imd. Eff. Jan. 19, 1999 ;-- Am. 2000, Act 309, Imd. Eff. Oct. 17, 2000 ;-- Am. 2004, Act 576, Imd. Eff. Jan. 4, 2005 ;-- Am. 2006, Act 681, Imd. Eff. Jan. 10, 2007 Popular Name: Act 206


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Syndication

Bills Meetings Laws
NAVIGATE SECTIONS
MCL Chapter Index
Chapter 211
Act 206 of 1893
206-1893-REAL-ESTATE-EXEMPTIONS.
Section 211.7o

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