PocketLaw | Michigan Compiled Laws | Real Estate Exemptions.

Real Estate Exemptions. (211.7...211.7xx)

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Federal Property.

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.

Section
211.7aa

Exemption of Real Property Leased, Loaned, or Otherwise Made Available to Municipal Water Authority.

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.

Section
211.7bb

Tax Exemption for Nursery Stock Seasonal Protection Unit; Definition.

Repealed. 1973, Act 20, Eff. Dec. 31, 1973.

Section
211.7cc

Principal 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.

Housing Exemption for Elderly or Disabled Families; Definitions.

Section
211.7dd

Definitions.

Deciduous and Evergreen Trees, Shrubs, Plants, Bushes, and Vines; Public Right of Way on Surface of Real Property Being Assessed.

Section
211.7ee

Qualified Agricultural Property Exemption From Tax Levied by Local School District for School Operating Purposes; Procedures.

Repealed. 1973, Act 20, Eff. Dec. 31, 1973.

Section
211.7ff

Real and Personal Property Located in Renaissance Zone; Applicability to Eligible Data Center Property; Definitions.

Seawall, Jetty, Groin, Dike, or Other Structure.

Section
211.7gg

Property Held by Land Bank Fast Track Authority; Exemption From Taxes; “Land Bank Fast Track Authority” Defined.

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.

Section
211.7hh

Qualified Start-Up Business; Exemption From Tax.

“Existing Facility” Defined; Tax Exemption for Increased Value of Existing Facility.

Section
211.7ii

Tax Exemption for Property Used by Innovations Center in Certified Technology Park.

Tax Exemption for New or Existing Facility for Which Commercial Housing Facilities Exemption Certificate Issued.

Section
211.7jj

Federally-Qualified Health Center; Tax Exemption; Definition.

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; 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.

Tax Exemption for Facility for Which Industrial Facilities Exemption Certificate Issued.

Section
211.7kk

Eligible Nonprofit Housing Property; Tax Exemptions; Duration; Definitions.

State Property.

Property Owned or Being Acquired by County, Township, City, Village, School District, or Political Subdivision; Parks.

Section
211.7mm

Charitable Nonprofit Housing Organization; Real and Personal Property Used for Retail Store; Exemption; Definitions.

Nonprofit Theater, Library, Educational, or Scientific Institution; Nonprofit Organization Fostering Development of Literature, Music, Painting, or Sculpture.

Section
211.7nn

Supporting Housing Property; Tax Exemption; Rescission; "Supportive Housing Property" Defined.

Nonprofit Charitable Institution; Exemption; Definitions.

Section
211.7oo

Low Grade Iron Ore and Low Grade Iron Ore Mining Property; Tax Exemption.

Memorial Homes or Posts.

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.

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.

Section
211.7qq

Mineral-Producing Property; Tax Exemption; "Mineral-Producing Property" and "Mineral Severance Tax" Defined.

Certain Clinics.

Houses of Public Worship; Parsonage.

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.

Burial Grounds; Rights of Burial; Tombs and Monuments.

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.

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; Exemption by Resolution and Without Application for Certain Tax Years; Appeal of Property Assessment; Audit Program; "Principal Residence" Defined.

Section
211.7uu

Act Inapplicable to Nonprofit Street Railway.

Property of Certain Corporations and Railroads.

Section
211.7vv

Transitional Qualified Forest Property; Tax Exemption; Property Subject to Tax Under Transitional Qualified Forest Property Specific Tax Act; Definition.

Property of Agricultural Society Used Primarily for Fair Purposes.

Section
211.7ww

Aquaculture Production Facility or Hydroponics Production Facility; Tax Exemption; Definitions.

Parks; Monument Ground or Armory; Property Leased by Nonprofit Corporation to State.

Section
211.7xx

Public Bridge Facility Exemption; Definitions.

Landing Area; Description of Approach Clear Zones and Transitional Surface Areas in Statement; Standards; Certification.

Property Used Primarily for Public School or Other Educational Purposes; Parent Cooperative Preschools.