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

Mich. Comp. Laws § 211.7n (2026)

Nonprofit theater, library, educational, or scientific institution; nonprofit organization fostering development of literature, music, painting, or sculpture.

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THE GENERAL PROPERTY TAX ACT


Act 206 of 1893


211.7n Nonprofit theater, library, educational, or scientific institution; nonprofit organization fostering development of literature, music, painting, or sculpture.

Sec. 7n.

    Real estate or personal property owned and occupied by nonprofit theater, library, educational, or scientific institutions incorporated under the laws of this state with the buildings and other property thereon while occupied by them solely for the purposes for which the institutions were incorporated is exempt from taxation under this act. In addition, real estate or personal property owned and occupied by a nonprofit organization organized under the laws of this state devoted exclusively to fostering the development of literature, music, painting, or sculpture which substantially enhances the cultural environment of a community as a whole, is available to the general public on a regular basis, and is occupied by it solely for the purposes for which the organization was incorporated is exempt from taxation under this act.

History: Add. 1980, Act 142, Imd. Eff. June 2, 1980 ;-- Am. 1981, Act 212, Imd. Eff. Dec. 30, 1981

PopularName Notes:

Act 206
Notes of Decisions
Cited in 19 cases, 1983–2019 · leading case: Michigan United Conservation Clubs v. Lansing Twp., 378 N.W.2d 737 (Mich. 1985).
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Michigan United Conservation Clubs v. Lansing Twp., 378 N.W.2d 737 (Mich. 1985). · cites it 2× “[MCL 211.7n; MSA 7.7(4k).][ 1 ] Real estate or personal property owned and occupied by nonprofit charitable institutions incorporated under the laws of this state with the buildings and other property thereon while occupied by them solely for the purposes for which they were…”
Edsel & Eleanor Ford House v. Vill. of Grosse Pointe Shores, 350 N.W.2d 894 (Mich. Ct. App. 1984). · cites it 6× “7, for the tax year 1980 and under MCL 211.7n; MSA 7.7(4k) and MCL 211.7o; MSA 7.”
Michigan United Conservation Clubs v. Lansing Twp., 342 N.W.2d 290 (Mich. Ct. App. 1983). · cites it 3× “7 for 1980, or as a charitable or educational institution under MCL 211.7n; MSA 7.7(4k) and MCL 211.7o; MSA 7.”
Moorland Twp. v. Ravenna Conservation Club, Inc, 455 N.W.2d 331 (Mich. Ct. App. 1990). · cites it 2× “Relying on Michigan United Conservation Clubs v Lansing Twp, 423 Mich 661 ; 378 NW2d 737 (1985), the tribunal denied the rcc’s request for tax exempt status as either an educational institution, MCL 211.7n; MSA 7.7(4k), or charitable organization, MCL 211.”
Nat'l Ctr. for Mfg. Sciences, Inc v. City of Ann Arbor, 563 N.W.2d 65 (Mich. Ct. App. 1997). “…because it went on to find that the ncms used the property solely for the purpose of research and development. 4 See MCL 211.7n; MSA 7.7(4k).”
Kalamazoo Aviation History Museum v. City of Kalamazoo, 346 N.W.2d 862 (Mich. Ct. App. 1984). “2 It should be noted that personal property tax exemptions are also provided for such institutions under MCL 211.7n; MSA 7.7(4k) and MCL 211.7o; MSA 7.”
Ass'n of Little Friends, Inc v. City of Escanaba, 360 N.W.2d 602 (Mich. Ct. App. 1984). “2 The MTT adopted the hearing officer’s finding that petitioner failed to qualify for real property tax-exempt status as an educational institution *306 under MCL 211.7n; MSA 7.7(4k) 3 or as a charitable institution under MCL 211.”
Sbc Health Midwest Inc v. City of Kentwood (Mich. 2017). · cites it 24× “The Tax Tribunal erred by concluding that MCL 211.7n, a statute specifically exempting from taxation the real or personal property owned and occupied by nonprofit educational institutions, controls over the more general statute, MCL 211.”
Huron Residential Servs. for Youth, Inc v. Pittsfield Charter Twp, 393 N.W.2d 568 (Mich. Ct. App. 1986). “7(4-l), as an educational institution pursuant to MCL 211.7n; MSA 7.7(4k), or as an entity providing government services which should, like the government, be exempt from taxation.”
Itt Educ. Servs. Inc v. Flint Twp. (Mich. Ct. App. 2019). · cites it 13× “1 For the 2015 tax year, respondent assessed taxes on petitioner’s real and personal property. Petitioner challenged this assessment in the Tax Tribunal, claiming that the property was exempt from taxation under MCL 211.”
Sbc Health Midwest Inc v. City of Kentwood (Mich. Ct. App. 2015). · cites it 13× “9(1)(a) must be read in pari materia with MCL 211.7n. The Tax Tribunal determined that when the two statutes (which relate to the same general subject matter and have the same general purpose) are read together, the most recent and specific of the two, being MCL 211.”
OCLC Online Comput. Library Ctr., Inc. v. City of Battle Creek, 569 N.W.2d 676 (Mich. Ct. App. 1997). · cites it 2× “[MCL 211.7n; MSA 7.7(4k).[ The following personal property is exempt from taxation: * * * (b) The property of all library associations, circulating libraries, libraries of reference, and reading rooms owned or supported by the public and not used for gain.”
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