Sec. 7q.
(1) 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 the collection of taxes under this act, if at least 50% of the members of the association or organization are residents of this state.
(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.
History: Add. 1980, Act 142, Imd. Eff. June 2, 1980 ;-- Am. 2008, Act 505, Imd. Eff. Jan. 13, 2009 Popular Name: Act 206
Structure 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Section 211.7c - Repealed. 1973, Act 20, Eff. Dec. 31, 1973.
Section 211.7d - Housing Exemption for Elderly or Disabled Families; Definitions.
Section 211.7f - Repealed. 1973, Act 20, Eff. Dec. 31, 1973.
Section 211.7g - Seawall, Jetty, Groin, Dike, or Other Structure.
Section 211.7l - State Property.
Section 211.7o - Nonprofit Charitable Institution; Exemption; Definitions.
Section 211.7p - Memorial Homes or Posts.
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 211.7v - Property of Certain Corporations and Railroads.
Section 211.7w - Property of Agricultural Society Used Primarily for Fair Purposes.
Section 211.7bb - Tax Exemption for Nursery Stock Seasonal Protection Unit; Definition.
Section 211.7dd - Definitions.
Section 211.7hh - Qualified Start-Up Business; Exemption From Tax.
Section 211.7jj - Federally-Qualified Health Center; Tax Exemption; Definition.
Section 211.7kk - Eligible Nonprofit Housing Property; Tax Exemptions; Duration; Definitions.
Section 211.7oo - Low Grade Iron Ore and Low Grade Iron Ore Mining Property; Tax Exemption.
Section 211.7uu - Act Inapplicable to Nonprofit Street Railway.
Section 211.7xx - Public Bridge Facility Exemption; Definitions.