Michigan Compiled Laws
206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx)
Section 211.7uu - Act Inapplicable to Nonprofit Street Railway.

Sec. 7uu.
This act does not apply to real or personal property owned by a nonprofit street railway.
History: Add. 2014, Act 488, Imd. Eff. Jan. 13, 2015 Popular Name: Act 206

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Section 211.7c - Repealed. 1973, Act 20, Eff.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Section 211.7f - Repealed. 1973, Act 20, Eff.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