MCL - Index of 206-1893-REAL-ESTATE-EXEMPTIONS.
NOTE: Dates reflect any modification to item, not necessarily a change in law.
| Title | Subject |
|---|---|
| 206-1893-REAL-ESTATE-EXEMPTIONS. | REAL ESTATE EXEMPTIONS. (211.7...211.7xx) |
| Section 211.7 | Federal property. |
| Section 211.7a | 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 211.7b | Exemption of real property used and owned as homestead by disabled veteran or surviving spouse; filing and inspection of application; cancellation of taxes; local taxing unit to bear loss; proration of exemption for partial year; definitions. |
| Section 211.7c | Continuation of exemption granted under MCL 211.7b; rescission or subsequent denial of exemption. |
| Section 211.7d | Housing exemption for elderly or disabled families; definitions. |
| Section 211.7e | Deciduous and evergreen trees, shrubs, plants, bushes, and vines; public right of way on surface of real property being assessed. |
| Section 211.7f | Repealed. 1973, Act 20, Eff. Dec. 31, 1973. |
| Section 211.7g | Seawall, jetty, groin, dike, or other structure. |
| Section 211.7h | 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 211.7i | “Existing facility” defined; tax exemption for increased value of existing facility. |
| Section 211.7j | Tax exemption for new or existing facility for which commercial housing facilities exemption certificate issued. |
| Section 211.7k | Tax exemption for facility for which industrial facilities exemption certificate issued. |
| Section 211.7<Emph EmphType="italic">l</Emph> | State property. |
| Section 211.7m | Property owned or being acquired by county, township, city, village, school district, or political subdivision; parks. |
| Section 211.7n | Nonprofit theater, library, educational, or scientific institution; nonprofit organization fostering development of literature, music, painting, or sculpture. |
| Section 211.7o | Nonprofit charitable institution; exemption; definitions. |
| Section 211.7p | Memorial homes or posts. |
| 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. |
| Section 211.7r | Certain clinics. |
| Section 211.7s | Houses of public worship; parsonage. |
| Section 211.7t | Burial grounds; rights of burial; tombs and monuments. |
| Section 211.7u | 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 211.7v | Property of certain corporations and railroads. |
| Section 211.7w | Property of agricultural society used primarily for fair purposes. |
| Section 211.7x | Parks; monument ground or armory; property leased by nonprofit corporation to state. |
| Section 211.7y | Landing area; description of approach clear zones and transitional surface areas in statement; standards; certification. |
| Section 211.7z | Property used primarily for public school or other educational purposes; parent cooperative preschools. |
| Section 211.7aa | Exemption of real property leased, loaned, or otherwise made available to municipal water authority. |
| Section 211.7bb | Tax exemption for nursery stock seasonal protection unit; definition. |
| 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. |
| Section 211.7dd | Definitions. |
| Section 211.7ee | Qualified agricultural property exemption from tax levied by local school district for school operating purposes; procedures. |
| Section 211.7ff | Real and personal property located in renaissance zone; applicability to eligible data center property; definitions. |
| Section 211.7gg | Property held by land bank fast track authority; exemption from taxes; definitions. |
| Section 211.7hh | Qualified start-up business; exemption from tax. |
| Section 211.7ii | Tax exemption for property used by innovations center in certified technology park. |
| 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. |
| Section 211.7kk | Eligible nonprofit housing property; tax exemptions; duration; definitions. |
| Section 211.7mm | Charitable nonprofit housing organization; real and personal property used for retail store; exemption; definitions. |
| Section 211.7nn | Supporting housing property; tax exemption; rescission; "supportive housing property" defined. |
| Section 211.7oo | Low grade iron ore and low grade iron ore mining property; tax exemption. |
| 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. |
| Section 211.7qq | Mineral-producing property; tax exemption; "mineral-producing property" and "mineral severance tax" defined. |
| 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. |
| 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. |
| Section 211.7uu | Act inapplicable to nonprofit street railway. |
| Section 211.7vv | Transitional qualified forest property; tax exemption; property subject to tax under transitional qualified forest property specific tax act; definition. |
| Section 211.7ww | Aquaculture production facility or hydroponics production facility; tax exemption; definitions. |
| Section 211.7xx | Public bridge facility exemption; definitions. |