Michigan Compiled Laws

Mich. Comp. Laws § 211.7bb (2026)

Tax exemption for nursery stock seasonal protection unit; definition.

✓ current as of July 2026

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THE GENERAL PROPERTY TAX ACT

Act 206 of 1893

211.7bb Tax exemption for nursery stock seasonal protection unit; definition.

Sec. 7bb.

(1) A nursery stock seasonal protection unit, but not the land on which it is located, is exempt from taxation under this act.

(2) As used in this section, "nursery stock seasonal protection unit" means a structure that meets all of the following conditions:

(a) For less than 34 weeks each year, the structure is covered by nonreusable plastic sheeting, shade cloth, or other similar removable material.

(b) The structure is used exclusively for winter protection of fall dug or container grown plants.

History: Add. 1988, Act 23, Imd. Eff. Feb. 18, 1988

PopularName Notes:

Act 206

Notes of Decisions

Cited in 1 case, 1999–1999 · leading case: Tuinier v. Bedford Charter Twp., 599 N.W.2d 116 (Mich. Ct. App. 1999).

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Tuinier v. Bedford Charter Twp., 599 N.W.2d 116 (Mich. Ct. App. 1999). · cites it 9× “9(j), or as a nursery stock seasonal protection unit, pursuant to MCL 211.7bb; MSA 7.7(4y). Petitioner subsequently filed an amended *665 petition to include an objection to the 1995 assessment of the property.”

— Mich. Comp. Laws § 211.7bb(2)(a) — 1 case

Tuinier v. Bedford Charter Twp., 599 N.W.2d 116 (Mich. Ct. App. 1999). “9(j), or as a nursery stock seasonal protection unit, pursuant to MCL 211.7bb; MSA 7.7(4y). Petitioner subsequently filed an amended *665 petition to include an objection to the 1995 assessment of the property.”

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