HOUSE BILL No. 4522 March 27, 2001, Introduced by Reps. Schauer, Kooiman, Garza, Neumann, Bradstreet, Gosselin, Bovin and Lemmons and referred to the Committee on Tax Policy. A bill to amend 1893 PA 206, entitled "The general property tax act," by amending section 7o (MCL 211.7o), as amended by 2000 PA 309. THE PEOPLE OF THE STATE OF MICHIGAN ENACT: 1 Sec. 7o. (1) Real or personal property owned and occupied 2 by a nonprofit charitable institution while occupied by that non- 3 profit charitable institution solely for the purposes for which 4 it was incorporated is exempt from the collection of taxes AND 5 SPECIAL ASSESSMENTS under this act. 6 (2) Real or personal property owned and occupied by a chari- 7 table trust while occupied by that charitable trust solely for 8 the charitable purposes for which that charitable trust was 9 established is exempt from the collection of taxes AND SPECIAL 10 ASSESSMENTS under this act. 03496'01 FDD 2 1 (3) Real or personal property owned by a nonprofit 2 charitable institution or charitable trust that is leased, 3 loaned, or otherwise made available to another nonprofit charita- 4 ble institution or charitable trust or to a nonprofit hospital or 5 a nonprofit educational institution that is occupied by that non- 6 profit charitable institution, charitable trust, nonprofit hospi- 7 tal, or nonprofit educational institution solely for the purposes 8 for which that nonprofit charitable institution, charitable 9 trust, nonprofit hospital, or nonprofit educational institution 10 was organized or established and that would be exempt from taxes 11 AND SPECIAL ASSESSMENTS collected under this act if the real or 12 personal property were occupied by the lessor nonprofit charita- 13 ble institution or charitable trust solely for the purposes for 14 which the lessor charitable nonprofit institution was organized 15 or the charitable trust was established is exempt from the col- 16 lection of taxes AND SPECIAL ASSESSMENTS under this act. 17 (4) For taxes levied after December 31, 1997, real or per- 18 sonal property owned by a nonprofit charitable institution or 19 charitable trust that is leased, loaned, or otherwise made avail- 20 able to a governmental entity is exempt from the collection of 21 taxes AND SPECIAL ASSESSMENTS under this act if all of the fol- 22 lowing conditions are satisfied: 23 (a) The real or personal property would be exempt from the 24 collection of taxes under this act under section 7m if the real 25 or personal property were owned or were being acquired pursuant 26 to an installment purchase agreement by the lessee governmental 27 entity. 03496'01 3 1 (b) The real or personal property would be exempt from the 2 collection of taxes under this act if occupied by the lessor non- 3 profit charitable institution or charitable trust solely for the 4 purposes for which the lessor charitable nonprofit institution 5 was organized or the charitable trust was established. 6 (5) If authorized by a resolution of the local tax collect- 7 ing unit in which the real or personal property is located, real 8 or personal property owned by a nonprofit charitable institution 9 that is occupied and used by the nonprofit charitable 10 institution's chief executive officer as his or her principal 11 residence as a condition of his or her employment and that is 12 contiguous to real property that contains the nonprofit charita- 13 ble institution's principal place of business is exempt from the 14 collection of taxes AND SPECIAL ASSESSMENTS under this act. 15 (6) A charitable home of a fraternal or secret society, or a 16 nonprofit corporation whose stock is wholly owned by a religious 17 or fraternal society that owns and operates facilities for the 18 aged and chronically ill and in which the net income from the 19 operation of the corporation does not inure to the benefit of any 20 person other than the residents, is exempt from the collection of 21 taxes AND SPECIAL ASSESSMENTS under this act. 22 (7) As used in this section: 23 (a) "Charitable trust" means a charitable trust registered 24 under the supervision of trustees for charitable purposes act, 25 1961 PA 101, MCL 14.251 to 14.266. 26 (b) "Governmental entity" means 1 or more of the following: 03496'01 4 1 (i) The federal government or an agency, department, 2 division, bureau, board, commission, council, or authority of the 3 federal government. 4 (ii) This state or an agency, department, division, bureau, 5 board, commission, council, or authority of this state. 6 (iii) A county, city, township, village, local or intermedi- 7 ate school district, or municipal corporation. 8 (iv) A public educational institution, including, but not 9 limited to, a local or intermediate school district, a public 10 school academy, a community college or junior college established 11 pursuant to section 7 of article VIII of the state constitution 12 of 1963, or a state 4-year institution of higher education 13 located in this state. 14 (v) Any other authority or public body created under state 15 law. 16 (c) "Public school academy" means a public school academy 17 organized under the revised school code, 1976 PA 451, MCL 380.1 18 to 380.1852. 03496'01 Final page. 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