Mich. Comp. Laws » Michigan Compiled Laws / Chapter 211 / Act 206 of 1893
Michigan Compiled Laws

Mich. Comp. Laws § 211.1 (2026)

Property subject to taxation.

✓ current as of July 2026
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THE GENERAL PROPERTY TAX ACT


Act 206 of 1893


211.1 Property subject to taxation.

Sec. 1.

    That all property, real and personal, within the jurisdiction of this state, not expressly exempted, shall be subject to taxation.

History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3824 ;-- CL 1915, 3995 ;-- CL 1929, 3389 ;-- CL 1948, 211.1

Constitutionality Notes:

    Mailing of tax delinquency and redemption notices to a corporation at its tax address of record in the manner required by the General Property Tax Act is sufficient to provide constitutionally adequate notice. Smith v Cliffs on the Bay Condominium Assoc., 463 Mich 420; 617 NW2d 536 (2000).

Compiler's Notes:

    For prior tax laws, see note to this section in Michigan Compiled Laws of 1970.

TransferOfPowers Notes:

    See MCL 16.179.

PopularName Notes:

Act 206
Notes of Decisions
Cited in 320 cases (110 in the last 5 years), 1956–2026 · leading case: Ford Motor Co. v. City of Woodhaven, 716 N.W.2d 247 (Mich. 2006).
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Ford Motor Co. v. City of Woodhaven, 716 N.W.2d 247 (Mich. 2006). · cites it 6× “53a or the General Property Tax Act (GPTA), MCL 211.1 et seq., that shows a legislative intent to alter the meaning the term "mutual mistake of fact" has acquired in our law, we will examine how Michigan's common law uses the term "mutual mistake of fact.”
In Re Petition by Wayne Cnty. Treasurer, 732 N.W.2d 458 (Mich. 2007). · cites it 6× “CAVANAGH, J. ( concurring in the result only ).”
Wayside Church v. Van Buren Cnty., 847 F.3d 812 (6th Cir. 2017). · cites it 2× “On March 1, 2012, pursuant to the General Property Tax Act (the “GPTA”), Mich. Comp. Laws § 211.1 et seq., these properties became subject to forfeiture and foreclosure.”
Burkhardt v. Bailey, 680 N.W.2d 453 (Mich. Ct. App. 2004). · cites it 2× “Plaintiff filed a notice of lis pendens to otherwise preserve his interest in the property. We summarize the three issues plaintiff raises on appeal.”
People v. Joeseype Johnson, 284 N.W.2d 718 (Mich. 1979). · cites it 4× “1(2), p 538. [51] The following states, following the Model Penal Code, punish menacing as an offense, but do not enhance the penalty when it is committed with a deadly or dangerous weapon: Ala Code, tit 13A, §§ 13A-6-20 — 13A-6-23 (eff.”
City of South Haven v. Van Buren Cnty. Bd. of Commissioners, 734 N.W.2d 533 (Mich. 2007). · cites it 4× “Under the General Property Tax Act, MCL 211.1 et seq., when a millage proposal is submitted to the electors for approval, the ballot must "fully disclose each local unit of government to which the revenue from that millage will be disbursed," and must state "[a] clear statement…”
Stege v. Dep't of Treasury, 651 N.W.2d 164 (Mich. Ct. App. 2002). · cites it 4× “See MCL 211.1 (under the gpta, “all property, real and personal, within the jurisdiction of this state, not expressly exempted, shall be subject to taxation” [emphasis added]).”
Smith v. Cliffs on the Bay Condo. Ass'n, 617 N.W.2d 536 (Mich. 2000). · cites it 4× “…Co., supra at 314, 70 S.Ct. 652 . See also Atlantic City v. Block C-11, Lot 11, 74 N.J. 34 , 376 A.2d 926 (1977). [8] MCL 211.1 etseq MSA 7.1 et seq.”
Repub. Bank v. Genesee Cnty. Treasurer, 690 N.W.2d 917 (Mich. 2005). · cites it 4× “We must determine whether plaintiff may maintain a claim under the act on the basis of defendant county treasurer's alleged failure to adequately notify plaintiff of a tax foreclosure on a piece of property on which plaintiff was the mortgagee.”
Covert Twp. Assessor v. State Tax Comm'n, 287 N.W.2d 895 (Mich. 1980). · cites it 6× “206 of the Public Acts of 1893, as amended, being sections 211.1 to 211.157 of the Compiled Laws of 1948.”
Wayne Cnty. Treasurer v. Westhaven Manor Ltd. Dividend Hous. Ass'n, 698 N.W.2d 879 (Mich. Ct. App. 2005). · cites it 2× “This is a foreclosure case brought pursuant to the General Property Tax Act (GPTA), MCL 211.1 et seq., as amended by 1999 PA 123 .”
Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982). · cites it 2× “[96] MCL 211.1 et seq.; MSA 7.1 et seq. [97] MCL 123.”
Show all 320 citing cases →
— Mich. Comp. Laws § 211.1(1)(c) — 1 case
People v. Joeseype Johnson, 284 N.W.2d 718 (Mich. 1979). “1(2), p 538. [51] The following states, following the Model Penal Code, punish menacing as an offense, but do not enhance the penalty when it is committed with a deadly or dangerous weapon: Ala Code, tit 13A, §§ 13A-6-20 — 13A-6-23 (eff.”
— Mich. Comp. Laws § 211.1(2) — 1 case
People v. Joeseype Johnson, 284 N.W.2d 718 (Mich. 1979). “1(2), p 538. [51] The following states, following the Model Penal Code, punish menacing as an offense, but do not enhance the penalty when it is committed with a deadly or dangerous weapon: Ala Code, tit 13A, §§ 13A-6-20 — 13A-6-23 (eff.”
— Mich. Comp. Laws § 211.1(l)(c) — 1 case
People v. Joeseype Johnson, 284 N.W.2d 718 (Mich. 1979). “1(2), p 538. [51] The following states, following the Model Penal Code, punish menacing as an offense, but do not enhance the penalty when it is committed with a deadly or dangerous weapon: Ala Code, tit 13A, §§ 13A-6-20 — 13A-6-23 (eff.”
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