HB-6437, As Passed Senate, December 18, 2008

SENATE SUBSTITUTE FOR

HOUSE BILL NO. 6437

     A bill to amend 1893 PA 206, entitled

"The general property tax act,"

by amending section 7q (MCL 211.7q), as added by 1980 PA 142.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

     Sec. 7q. (1) Real estate not to exceed 400 acres of land in

this state Except as otherwise provided in subsections (2) and (3),

real property owned by a boy or girl scout or camp fire girls

organization, a 4-H club or foundation, or a young men's Christian

association or young women's Christian association is exempt from

taxation the collection of taxes under this act, if at least 50% of

the membership members of the association or organization are

residents of this state. , but upon

     (2) The exemption under subsection (1) is limited as follows:

     (a) Before December 31, 2008, not to exceed 400 acres for each

individual boy or girl scout or camp fire girls organization, 4-H

club or foundation, or young men's Christian association or young

women's Christian association.

     (b) After December 30, 2008, not to exceed 480 acres for each

individual boy or girl scout or camp fire girls organization, 4-H

club or foundation, or young men's Christian association or young

women's Christian association. However, if a boy or girl scout or

camp fire girls organization, a 4-H club or foundation, or a young

men's Christian association or young women's Christian association

reorganizes, merges, affiliates, or in some other manner

consolidates with another boy or girl scout or camp fire girls

organization, 4-H club or foundation, or young men's Christian

association or young women's Christian association after December

30, 2007, the total exemption available under subsection (1) to the

consolidated or surviving entity shall be 480 acres times the

number of individual boy or girl scout or camp fire girls

organizations, 4-H clubs or foundations, or young men's Christian

associations or young women's Christian associations that took part

in the reorganization, merger, affiliation, or consolidation.

     (3) Upon petition of the association or organization the

county board of commissioners may waive the residence requirement

under subsection (1) while the real property is occupied by the

association or organization solely for the purpose for which the

association or organization was incorporated or established.