SENATE BILL No. 1107

 

 

February 4, 2010, Introduced by Senators GILBERT, JANSEN, BARCIA, ALLEN, GLEASON, OLSHOVE, NOFS, KAHN, RICHARDVILLE, BIRKHOLZ, HARDIMAN and CROPSEY and referred to the Committee on Finance.

 

 

 

     A bill to amend 1893 PA 206, entitled

 

"The general property tax act,"

 

(MCL 211.1 to 211.155) by adding section 7mm.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 7mm. (1) Beginning December 31, 2009, real and personal

 

property owned by a charitable nonprofit housing organization and

 

operated by that charitable nonprofit housing organization as a

 

resale shop for the benefit of that charitable nonprofit housing

 

organization is exempt from the collection of taxes under this act.

 

     (2) As used in this section:

 

     (a) "Charitable nonprofit housing organization" means an

 

organization not operated for profit and exempt from federal income

 

tax under section 501(c)(3) or 501(c)(4) of the internal revenue

 

code, 26 USC 501, the primary purpose of which is the construction

 


or renovation of residential housing for conveyance to a low-income

 

person.

 

     (b) "Family income" and "statewide median gross income" mean

 

those terms as defined in section 11 of the state housing

 

development authority act of 1966, 1966 PA 346, MCL 125.1411.

 

     (c) "Low-income person" means a person with a family income of

 

not more than 60% of the statewide median gross income who is

 

eligible to participate in the charitable nonprofit housing

 

organization's program based on criteria established by the

 

charitable nonprofit housing organization.