Division - REAL ESTATE EXEMPTIONS
- 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 surviving spouse; filing and inspection of application; cancellation of taxes; local taxing unit to bear loss; proration of exemption for partial year; definitions
- Section 211.7c - Continuation of exemption granted under MCL 211.7b; rescission or subsequent denial of exemption
- 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- Section 211.7f - [Repealed]
- 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 covered energy conservation device exempt from property taxes; statement of total acquisition cost; sending certificate or notification of refusal; revocation of certificate; notification; appeal; issuance of new certificate prohibited; necessity of obtaining construction permit; effective date of section
- 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 board of review; exemption by resolution and without application for certain tax years; appeal of property assessment; audit program; "principal residence" defined
- 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; definitions
- 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 department; school tax affidavit; denial; appeal; claiming exemption; collection of fee by local tax collecting unit; removal of exemption and recapture of tax; filing appeal; placement on tax roll; corrected tax bill; notification of change in use of property; subject to recapture tax; report; retention of documents; disclosure of information; exemption from tax levied by local school district for school operating purposes; definitions
- 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 exemption by assessor; erroneous granting of exemption; withdrawal; issuance of corrected tax bill; definitions
- 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; approval of resolution; election to withdraw mills levied by county; filing copy of resolution; report; "eligible economic development group" defined
- 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