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

Mich. Comp. Laws § 211.7

Federal property.

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THE GENERAL PROPERTY TAX ACT


Act 206 of 1893


211.7 Federal property.

Sec. 7.

    Public property belonging to the United States is exempt from taxation under this act. This exemption shall not apply if taxation of the property is specifically authorized by federal legislative action or federal administrative rule, regulation, or lease.

History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3830 ;-- Am. 1901, Act 44, Eff. Sept. 5, 1901 ;-- Am. 1909, Act 309, Eff. Sept. 1, 1909 ;-- Am. 1911, Act 174, Eff. Aug. 1, 1911 ;-- CL 1915, 4001 ;-- Am. 1919, Act 331, Eff. Aug. 14, 1919 ;-- Am. 1925, Act 55, Eff. Aug. 27, 1925 ;-- Am. 1927, Act 118, Imd. Eff. May 7, 1927 ;-- CL 1929, 3395 ;-- Am. 1931, Act 42, Imd. Eff. Apr. 23, 1931 ;-- Am. 1933, Act 243, Eff. Oct. 17, 1933 ;-- Am. 1939, Act 232, Eff. Sept. 29, 1939 ;-- Am. 1941, Act 125, Imd. Eff. May 26, 1941 ;-- Am. 1942, 2nd Ex. Sess., Act 8, Imd. Eff. Feb. 25, 1942 ;-- Am. 1943, Act 131, Imd. Eff. Apr. 13, 1943 ;-- Am. 1945, Act 76, Imd. Eff. Apr. 10, 1945 ;-- Am. 1946, 1st Ex. Sess., Act 24, Imd. Eff. Feb. 26, 1946 ;-- CL 1948, 211.7 ;-- Am. 1949, Act 24, Imd. Eff. Mar. 29, 1949 ;-- Am. 1949, Act 55, Eff. Sept. 23, 1949 ;-- Am. 1951, Act 169, Eff. Sept. 28, 1951 ;-- Am. 1952, Act 54, Eff. Sept. 18, 1952 ;-- Am. 1955, Act 46, Imd. Eff. Apr. 29, 1955 ;-- Am. 1958, Act 190, Eff. Sept. 13, 1958 ;-- Am. 1960, Act 155, Eff. Aug. 17, 1960 ;-- Am. 1961, Act 238, Eff. Sept. 8, 1961 ;-- Am. 1963, Act 148, Eff. Sept. 6, 1963 ;-- Am. 1966, Act 320, Imd. Eff. July 19, 1966 ;-- Am. 1968, Act 342, Eff. Dec. 31, 1968 ;-- Am. 1971, Act 109, Imd. Eff. Sept. 10, 1971 ;-- Am. 1971, Act 189, Imd. Eff. Dec. 20, 1971 ;-- Am. 1974, Act 358, Eff. Apr. 1, 1975 ;-- Am. 1976, Act 135, Imd. Eff. May 27, 1976 ;-- Am. 1976, Act 432, Imd. Eff. Jan. 11, 1977 ;-- Am. 1978, Act 54, Imd. Eff. Mar. 10, 1978 ;-- Am. 1980, Act 142, Imd. Eff. June 2, 1980

PopularName Notes:

Act 206
Notes of Decisions
Cited in 67 cases, 1949–2017 · leading case: Liberty Hill Housing Corp. v. City of Livonia
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Liberty Hill Housing Corp. v. City of Livonia (2008) mich · cites it 30× “In question is whether petitioner was entitled to a property-tax exemption for charitable institutions under MCL 211.7 o (1), which requires that the charitable institution has "occupied" the property.”
Ladies Literary Club v. City of Grand Rapids (1980) mich · cites it 10× “Ladies Literary Club filed a tax assessment appeal with the Michigan Tax Tribunal seeking a real property tax exemption classification under MCL 211.7; MSA 7.7. Tribunal Referee John M.”
Michigan Baptist Homes & Development Co. v. City of Ann Arbor (1976) mich · cites it 4× “) *676 For the tax years in issue (1971-1972), MCLA 211.7; MSA 7.7 exempted from property taxation: "Such real estate as shall be owned and occupied by * * * benevolent, charitable, educational or scientific institutions * * *.”
Traverse City School Dist. v. Atty. Gen. (1971) mich · cites it 4× “(See Historical Note, MCLA § 211.7 [Stat Ann 1960 Rev § 7.7].) Unlike these earlier forms of public aid to nonpublic schools and nonpublic school children, the steps leading up to the enactment of parochiaid and serious consideration of tuition support for parents of children…”
National Music Camp v. Green Lake Township (1977) michctapp · cites it 6× “MCLA 211.7; MSA 7.7, provides in pertinent part as follows: "The following property shall be exempt from taxation: "Fourth, Such real estate as shall be owned and occupied by library, benevolent, charitable, educational or scientific institutions and memorial homes of world war…”
Wexford Medical Group v. City of Cadillac (2006) mich · cites it 2× “Before those amendments, the pertinent exemption was found in MCL 211.7. In line with the *203 statutory language as it then existed, a four-part test was developed to help assess whether a claimant was entitled to a tax exemption: (1) The real estate must be owned and occupied…”
Barnes v. City of Detroit (1967) mich · cites it 12× “Plaintiff's complaint prayed that the board of assessors be required (1) to assess to him separately the value of his undivided interest in the real estate as tenant in common and (2) to allow him against that assessment the $2,000 exemption granted by CLS 1961, § 211.7, subd…”
St. Mathew Lutheran Church v. Delhi Township (1977) michctapp · cites it 6× “It is used as a fringe area to the playground.”
American Youth Foundation v. Township of Benona (1967) michctapp · cites it 12× “Is the claimed exemption defeated by the provisions of CL 1948, § 211.7, as amended by PA 1963, No 148 (Stat Ann 1965 Cum Supp §7.”
Hospital Purchasing Service of Michigan v. City of Hastings (1968) michctapp · cites it 9× “Plaintiff appeals the decision of the circuit court that its property does not qualify for exemption from taxation under the general property tax act, CLS 1961, § 211.7, as last amended by PA 1963, No 148 (Stat Ann 1965 Cum Supp § 7.”
Circle Pines Center v. Orangeville Township (1981) michctapp · cites it 5× “On April 29, 1976, Circle Pines Center (hereinafter CPC) filed a petition with the Michigan Tax Tribunal, praying for exemption from property tax as a charitable and/or educational institution, MCL 211.7; MSA 7.7, for the years 1976, 1977, and 1978.”
Parker v. Port Huron Hospital (1960) mich · cites it 2× “A provision of the general property tax law found in CLS 1956, § 211.7 [*] (Stat Ann 1959 Cum Supp § 7.7), 4th sub-division, expressly recognizes and declares the public policy of the State in this regard.”
Show all 67 citing cases →
— Mich. Comp. Laws § 211.7(d) — 5 cases
Ladies Literary Club v. City of Grand Rapids (1980) mich “Ladies Literary Club filed a tax assessment appeal with the Michigan Tax Tribunal seeking a real property tax exemption classification under MCL 211.7; MSA 7.7. Tribunal Referee John M.”
AM. LEGION MEMORIAL HOME ASS'N OF GRAND RAPIDS v. City of Grand Rapids (1982) michctapp
Christian Reformed Church in North America v. City of Grand Rapids (1981) michctapp
Ladies Literary Club v. City of Grand Rapids (1979) michctapp
McFarlan Home v. City of Flint (1981) michctapp
— Mich. Comp. Laws § 211.7(e) — 3 cases
St John’s Evangelical Lutheran Church v. City of Bay City (1982) michctapp
Congregation B'nai Jacob v. City of Oak Park (1981) michctapp
Christian Reformed Church in North America v. City of Grand Rapids (1981) michctapp
— Mich. Comp. Laws § 211.7(m) — 1 case
Seymour v. Dalton Township (1989) michctapp
— Mich. Comp. Laws § 211.7(s) — 2 cases
Michigan Christian Campus Ministries, Inc v. City of Mount Pleasant (1981) michctapp
St Paul Lutheran Church v. City of Riverview (1987) michctapp
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