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

Mich. Comp. Laws § 211.7o (2026)

Nonprofit charitable institution; exemption; definitions.

✓ current as of July 2026
Find cases: SyfertCases citing this section MI-LEGlegislature.mi.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

THE GENERAL PROPERTY TAX ACT


Act 206 of 1893


211.7o Nonprofit charitable institution; exemption; definitions.

Sec. 7o.

    (1) Real or personal property owned and occupied by a nonprofit charitable institution while occupied by that nonprofit charitable institution solely for the purposes for which that nonprofit charitable institution was incorporated is exempt from the collection of taxes under this act.

    (2) Real or personal property owned and occupied by a charitable trust while occupied by that charitable trust solely for the charitable purposes for which that charitable trust was established is exempt from the collection of taxes under this act.

    (3) Real or personal property owned by a nonprofit charitable institution or charitable trust that is leased, loaned, or otherwise made available to another nonprofit charitable institution or charitable trust or to a nonprofit hospital or a nonprofit educational institution that is occupied by that nonprofit charitable institution, charitable trust, nonprofit hospital, or nonprofit educational institution solely for the purposes for which that nonprofit charitable institution, charitable trust, nonprofit hospital, or nonprofit educational institution was organized or established and that would be exempt from taxes collected under this act if the real or personal property were occupied by the lessor nonprofit charitable institution or charitable trust solely for the purposes for which the lessor charitable nonprofit institution was organized or the charitable trust was established is exempt from the collection of taxes under this act.

    (4) For taxes levied after December 31, 1997, real or personal property owned by a nonprofit charitable institution or charitable trust that is leased, loaned, or otherwise made available to a governmental entity is exempt from the collection of taxes under this act if all of the following conditions are satisfied:

    (a) The real or personal property would be exempt from the collection of taxes under this act under section 7m if the real or personal property were owned or were being acquired pursuant to an installment purchase agreement by the lessee governmental entity.

    (b) The real or personal property would be exempt from the collection of taxes under this act if occupied by the lessor nonprofit charitable institution or charitable trust solely for the purposes for which the lessor charitable nonprofit institution was organized or the charitable trust was established.

    (5) Real property owned by a qualified conservation organization that is held for conservation purposes and that is open to all residents of this state for educational or recreational use, including, but not limited to, low-impact, nondestructive activities such as hiking, bird watching, cross-country skiing, or snowshoeing is exempt from the collection of taxes under this act. As used in this subsection, "qualified conservation organization" means a nonprofit charitable institution or a charitable trust that meets all of the following conditions:

    (a) Is organized or established, as reflected in its articles of incorporation or trust documents, for the purpose of acquiring, maintaining, and protecting nature sanctuaries, nature preserves, and natural areas in this state, that predominantly contain natural habitat for fish, wildlife, and plants.

    (b) Is required under its articles of incorporation, bylaws, or trust documents to hold in perpetuity property acquired for the purposes described in subdivision (a) unless both of the following conditions are satisfied:

    (i) That property is no longer suitable for the purposes described in subdivision (a).

    (ii) The sale of the property is approved by a majority vote of the members or trustees.

    (c) Its articles of incorporation, bylaws, or trust documents prohibit any officer, shareholder, board member, employee, or trustee or the family member of an officer, shareholder, board member, employee, or trustee from benefiting from the sale of property acquired for the purposes described in subdivision (a).

    (6) If authorized by a resolution of the local tax collecting unit in which the real or personal property is located, real or personal property owned by a nonprofit charitable institution that is occupied and used by the nonprofit charitable institution's chief executive officer as his or her principal residence as a condition of his or her employment and that is contiguous to real property that contains the nonprofit charitable institution's principal place of business is exempt from the collection of taxes under this act.

    (7) A charitable home of a fraternal or secret society, or a nonprofit corporation whose stock is wholly owned by a religious or fraternal society that owns and operates facilities for the aged and chronically ill and in which the net income from the operation of the corporation does not inure to the benefit of any person other than the residents, is exempt from the collection of taxes under this act.

    (8) Real and personal property owned and occupied by a nonprofit corporation that meets all of the following conditions is exempt from the collection of taxes under this act:

    (a) The nonprofit corporation is exempt from taxation under section 501(c)(3) of the internal revenue code, 26 USC 501.

    (b) The nonprofit corporation meets 1 of the following conditions:

    (i) Is a skilled nursing facility or home for the aged, licensed under the public health code, 1978 PA 368, MCL 333.1101 to 333.25211, or is an adult foster care facility licensed under the adult foster care facility licensing act, 1979 PA 218, MCL 400.701 to 400.737. As used in this subparagraph:

    (A) "Adult foster care facility" means that term as defined in section 3 of the adult foster care facility licensing act, 1979 PA 218, MCL 400.703.

    (B) "Home for the aged" means that term as defined in section 20106 of the public health code, 1978 PA 368, MCL 333.20106.

    (C) "Skilled nursing facility" means that term as defined in section 20109 of the public health code, 1978 PA 368, MCL 333.20109.

    (ii) Provides housing, rehabilitation services, diagnostic services, medical services, or therapeutic services to 1 or more disabled persons. As used in this subparagraph, "disabled person" means that term as defined in section 7d.

    (c) The nonprofit corporation meets either of the following conditions:

    (i) The real and personal property of the nonprofit corporation was being treated as exempt from the collection of all taxes under this act on the effective date of the amendatory act that added this subsection.

    (ii) The real and personal property of the nonprofit corporation had been treated as exempt from the collection of all taxes under this act on December 31, 2004 and there has been no transfer of ownership of that property during the period of time beginning the last day the property was treated as exempt until the effective date of the amendatory act that added this subsection. As used in this sub-subparagraph, "transfer of ownership" means that term as defined in section 27a.

    (9) If real or personal property owned and occupied by a nonprofit corporation is not eligible for an exemption under subsection (8), that nonprofit corporation is not precluded from applying for exemption under subsection (1).

    (10) As used in this section:

    (a) "Charitable trust" means a charitable trust registered under the supervision of trustees for charitable purposes act, 1961 PA 101, MCL 14.251 to 14.266.

    (b) "Governmental entity" means 1 or more of the following:

    (i) The federal government or an agency, department, division, bureau, board, commission, council, or authority of the federal government.

    (ii) This state or an agency, department, division, bureau, board, commission, council, or authority of this state.

    (iii) A county, city, township, village, local or intermediate school district, or municipal corporation.

    (iv) A public educational institution, including, but not limited to, a local or intermediate school district, a public school academy, a community college or junior college established pursuant to section 7 of article VIII of the state constitution of 1963, or a state 4-year institution of higher education located in this state.

    (v) Any other authority or public body created under state law.

    (c) "Public school academy" means a public school academy organized under the revised school code, 1976 PA 451, MCL 380.1 to 380.1852.

History: Add. 1980, Act 142, Imd. Eff. June 2, 1980 ;-- Am. 1996, Act 469, Imd. Eff. Dec. 26, 1996 ;-- Am. 1998, Act 536, Imd. Eff. Jan. 19, 1999 ;-- Am. 2000, Act 309, Imd. Eff. Oct. 17, 2000 ;-- Am. 2004, Act 576, Imd. Eff. Jan. 4, 2005 ;-- Am. 2006, Act 681, Imd. Eff. Jan. 10, 2007

PopularName Notes:

Act 206
Notes of Decisions
Cited in 42 cases (7 in the last 5 years), 1983–2024 · leading case: Liberty Hill Hous. Corp. v. City of Livonia, 746 N.W.2d 282 (Mich. 2008).
Sort: Relevance Newest Treatment
Liberty Hill Hous. Corp. v. City of Livonia, 746 N.W.2d 282 (Mich. 2008). · cites it 67× “We affirm the Court of Appeals holding that because petitioner did not occupy the property under the unambiguous language of MCL 211.7o, it was not entitled to the property-tax exemption.”
Wexford Med. Grp. v. City of Cadillac, 713 N.W.2d 734 (Mich. 2006). · cites it 11× “Specifically, we must decide whether the Tax Tribunal improperly denied petitioner’s request to be exempt from ad valorem property taxes because of its claimed status as a charitable institution under MCL 211.7o and 211.9(a), and its claim that it serves a public health purpose…”
ProMed Healthcare v. City of Kalamazoo, 644 N.W.2d 47 (Mich. Ct. App. 2002). · cites it 8× “7r, or the “charitable purpose exemption,” MCL 211.7o. Petitioner and respondent presented the dispute to the Tax Tribunal pursuant to a lengthy stipulation of facts.”
Pheasant Ring v. Waterford Twp., 726 N.W.2d 741 (Mich. Ct. App. 2007). · cites it 5× “Pheasant Ring contested the Township’s denial of an exemption pursuant to MCL 211.7o for the residential property identified as parcel number 13-08-226-025, located in the Township.”
Holland Home v. City of Grand Rapids, 557 N.W.2d 118 (Mich. Ct. App. 1996). · cites it 4× “Petitioner claimed that it was entitled to a tax exemption under § 7o of the General Property Tax Act, MCL 211.7o; MSA 7.7(41). The assessor and the board of review denied the exemption.”
Edsel & Eleanor Ford House v. Vill. of Grosse Pointe Shores, 350 N.W.2d 894 (Mich. Ct. App. 1984). · cites it 6× “7(4k) and MCL 211.7o; MSA 7.7(4-l), for the tax year 1981.”
Trinity Health-Warde Lab, LLC v. Pittsfield Charter Twp., 895 N.W.2d 226 (Mich. Ct. App. 2016). · cites it 6× “116(0(10), asserting that Trinity has complete corporate control of the Lab and that, because Trinity is a charitable institution under MCL 211.7o, the Lab is also a charitable institution.”
Rose Hill Ctr., Inc v. Holly Twp., 568 N.W.2d 332 (Mich. Ct. App. 1997). “2 Petitioner also argued that it was exempt from taxation pursuant to MCL 211.7o; MSA 7.7(41), the exemption for charitable organizations.”
Michigan United Conservation Clubs v. Lansing Twp., 342 N.W.2d 290 (Mich. Ct. App. 1983). · cites it 3× “7(4k) and MCL 211.7o; MSA 7.7(41) for 1981. MUCC was therefore required to pay both real and personal property taxes on property which was assessed at $154,200 for the 1980 tax year.”
McLaren Reg'l Med. Ctr. v. City of Owosso, 738 N.W.2d 777 (Mich. Ct. App. 2007). · cites it 12× “The Supreme Court instructed this Court to “reconsider petitioners’ claim that they are entitled to an exemption under MCL 211.7o (charitable institution) or to an exemption under MCL 211.”
Michigan United Conservation Clubs v. Lansing Twp., 378 N.W.2d 737 (Mich. 1985). “[MCL 211.7o; MSA 7.7(44).][ 2 ] Since the Legislature has not defined the terms "educational” or "charitable” institutions as they appear in these statutes, it is our primary duty to interpret these phrases and glean the Legislature’s intent.”
Huron Residential Servs. for Youth, Inc v. Pittsfield Charter Twp, 393 N.W.2d 568 (Mich. Ct. App. 1986). · cites it 4× “On appeal, petitioner argues that it is entitled to a property tax exemption as a charitable institution pursuant to MCL 211.7o; MSA 7.7(4-l), as an educational institution pursuant to MCL 211.”
Show all 42 citing cases →
— Mich. Comp. Laws § 211.7o(1) — 15 cases
Liberty Hill Hous. Corp. v. City of Livonia, 746 N.W.2d 282 (Mich. 2008). “We affirm the Court of Appeals holding that because petitioner did not occupy the property under the unambiguous language of MCL 211.7o, it was not entitled to the property-tax exemption.”
Livingston Cnty. Hockey Ass'n Inc v. Twp. of Genoa (Mich. Ct. App. 2021).
United Methodist Ret. Communites Inc v. City of Chelsea (Mich. Ct. App. 2018).
United Methodist Ret. Communites Inc v. City of Chelsea (Mich. Ct. App. 2018).
United Methodist Ret. Communites Inc v. City of Chelsea, 926 N.W.2d 572 (Mich. 2019).
— Mich. Comp. Laws § 211.7o(3) — 4 cases
Wexford Med. Grp. v. City of Cadillac, 713 N.W.2d 734 (Mich. 2006). “Specifically, we must decide whether the Tax Tribunal improperly denied petitioner’s request to be exempt from ad valorem property taxes because of its claimed status as a charitable institution under MCL 211.7o and 211.9(a), and its claim that it serves a public health purpose…”
McLaren Reg'l Med. Ctr. v. City of Owosso, 738 N.W.2d 777 (Mich. Ct. App. 2007). “The Supreme Court instructed this Court to “reconsider petitioners’ claim that they are entitled to an exemption under MCL 211.7o (charitable institution) or to an exemption under MCL 211.”
Mooney Real Est. Holdings v. City of Southfield (Mich. Ct. App. 2022).
Woodside Bible Church v. Twp. of Forester (Mich. Ct. App. 2024).
— Mich. Comp. Laws § 211.7o(5) — 1 case
Great Lakes Guardians v. Twp. of Sims (Mich. Ct. App. 2015).
— Mich. Comp. Laws § 211.7o(5)(a) — 1 case
Great Lakes Guardians v. Twp. of Sims (Mich. Ct. App. 2015).
— Mich. Comp. Laws § 211.7o(5)(b) — 1 case
Great Lakes Guardians v. Twp. of Sims (Mich. Ct. App. 2015).
— Mich. Comp. Laws § 211.7o(5)(b)(i) — 1 case
Great Lakes Guardians v. Twp. of Sims (Mich. Ct. App. 2015).
— Mich. Comp. Laws § 211.7o(8) — 2 cases
United Methodist Ret. Communites Inc v. City of Chelsea (Mich. Ct. App. 2018).
United Methodist Ret. Communites Inc v. City of Chelsea (Mich. Ct. App. 2018).
— Mich. Comp. Laws § 211.7o(8)(b)(i)(B) — 2 cases
United Methodist Ret. Communites Inc v. City of Chelsea (Mich. Ct. App. 2018).
United Methodist Ret. Communites Inc v. City of Chelsea (Mich. Ct. App. 2018).
— Mich. Comp. Laws § 211.7o(l) — 5 cases
Liberty Hill Hous. Corp. v. City of Livonia, 746 N.W.2d 282 (Mich. 2008). “We affirm the Court of Appeals holding that because petitioner did not occupy the property under the unambiguous language of MCL 211.7o, it was not entitled to the property-tax exemption.”
ProMed Healthcare v. City of Kalamazoo, 644 N.W.2d 47 (Mich. Ct. App. 2002). “7r, or the “charitable purpose exemption,” MCL 211.7o. Petitioner and respondent presented the dispute to the Tax Tribunal pursuant to a lengthy stipulation of facts.”
Pheasant Ring v. Waterford Twp., 726 N.W.2d 741 (Mich. Ct. App. 2007). “Pheasant Ring contested the Township’s denial of an exemption pursuant to MCL 211.7o for the residential property identified as parcel number 13-08-226-025, located in the Township.”
McLaren Reg'l Med. Ctr. v. City of Owosso, 738 N.W.2d 777 (Mich. Ct. App. 2007). “The Supreme Court instructed this Court to “reconsider petitioners’ claim that they are entitled to an exemption under MCL 211.7o (charitable institution) or to an exemption under MCL 211.”
Trinity Health-Warde Lab, LLC v. Pittsfield Charter Twp., 895 N.W.2d 226 (Mich. Ct. App. 2016). “116(0(10), asserting that Trinity has complete corporate control of the Lab and that, because Trinity is a charitable institution under MCL 211.7o, the Lab is also a charitable institution.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.