June 5, 2007, Introduced by Senators ALLEN, JELINEK, BASHAM, ANDERSON, GLEASON, KUIPERS, BARCIA, BIRKHOLZ and VAN WOERKOM and referred to the Committee on Finance.
A bill to amend 1895 PA 1, entitled
"An act to provide for the incorporation of Masonic Associations;
and to impose certain duties upon the department of commerce,"
(MCL 457.221 to 457.227) by adding section 4a.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 4a. (1) Except as limited by subsections (2) and (3),
personal property owned by a corporation incorporated under this
act whose membership policies do not violate the Elliott-Larsen
civil rights act, 1976 PA 453, MCL 37.2101 to 37.2804, and used by
that corporation for nonprofit charitable purposes is exempt from
the collection of taxes under the general property tax act, 1893 PA
206, MCL 211.1 to 211.155.
(2) Personal property used for commercial or for-profit
purposes is presumed not to be used for nonprofit charitable
purposes.
(3) Personal property exempt under subsection (1) is not
exempt from the following taxes:
(a) Taxes levied for school operating purposes under section
1211 of the revised school code, 1976 PA 451, MCL 380.1211.
(b) Taxes levied under section 3 of the state education tax
act, 1993 PA 331, MCL 211.903.
Enacting section 1. This amendatory act does not take effect
unless Senate Bill No. 567
of the 94th Legislature is enacted into law.