Michigan Compiled Laws
206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx)
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.

Sec. 7pp.
Beginning December 31, 2012, any mineral and any right, claim, lease, or option in or of a mineral is exempt from the collection of taxes under this act. Beginning December 31, 2012, any shaft, incline, adit, or value of overburden stripping located at an open mine is exempt from the collection of taxes under this act. The exemption under this section does not apply to the surface property, rights in the surface property, surface improvements, or personal property at an open mine. As used in this section, "mineral" and "open mine" mean those terms as defined in the nonferrous metallic minerals extraction severance tax act.
History: Add. 2012, Act 409, Imd. Eff. Dec. 20, 2012 Popular Name: Act 206

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Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 211 - Taxation of Real and Personal Property

Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)

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 Individual Described in Subsection (2); Filing and Inspection of Affidavit; Cancellation of Taxes; Local Taxing Unit to Bear Loss; Death of Disabled Vetera...

Section 211.7c - Repealed. 1973, Act 20, Eff. Dec. 31, 1973.

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Section 211.7f - Repealed. 1973, Act 20, Eff.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 Cov...

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 211.7l - 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 Boar...

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; “Land Bank Fast Track Authority” Defined.

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 Depart...

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 Ex...

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; Appro...

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.