Michigan Compiled Laws

Mich. Comp. Laws § 211.7r (2026)

Certain clinics.

✓ current as of July 2026

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THE GENERAL PROPERTY TAX ACT

Act 206 of 1893

211.7r Certain clinics.

Sec. 7r.

The real estate and building of a clinic erected, financed, occupied, and operated by a nonprofit corporation or by the trustees of health and welfare funds is exempt from taxation under this act, if the funds of the corporation or the trustees are derived solely from payments and contributions under the terms of collective bargaining agreements between employers and representatives of employees for whose use the clinic is maintained. The real estate with the buildings and other property located on the real estate on that acreage, owned and occupied by a nonprofit trust and used for hospital or public health purposes is exempt from taxation under this act, but not including excess acreage not actively utilized for hospital or public health purposes and real estate and dwellings located on that acreage used for dwelling purposes for resident physicians and their families.

History: Add. 1980, Act 142, Imd. Eff. June 2, 1980

PopularName Notes:

Act 206

Notes of Decisions

Cited in 10 cases, 1995–2018 · leading case: ProMed Healthcare v. City of Kalamazoo, 644 N.W.2d 47 (Mich. Ct. App. 2002).

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ProMed Healthcare v. City of Kalamazoo, 644 N.W.2d 47 (Mich. Ct. App. 2002). · cites it 9× “ProMed claimed that it qualified for either the “public health exemption,” MCL 211.7r, or the “charitable purpose exemption,” MCL 211.”

Wexford Med. Grp. v. City of Cadillac, 713 N.W.2d 734 (Mich. 2006). · cites it 5× “9(a), and its claim that it serves a public health purpose as described in MCL 211.7r. Because there is no statutory language that precludes finding petitioner exempt as a charitable institution, and because exempting petitioner on that basis fully comports with the reasoning of…”

Rose Hill Ctr., Inc v. Holly Twp., 568 N.W.2d 332 (Mich. Ct. App. 1997). · cites it 6× “1 In support of its claim of exemption, petitioner argued that it is exempt from property taxes as a hospital or facility used for public health purposes under MCL 211.7r; MSA 7.7(4-o). 2 Respondent contended that petitioner is not operated for public health services because it…”

Saginaw Gen. Hosp. v. City of Saginaw, 528 N.W.2d 805 (Mich. Ct. App. 1995). · cites it 4× “We hold that the Tax Tribunal erred as a matter of law in ruling that petitioner’s child care center and the real estate on which it is located was not exempt from ad valorem taxation as property used for hospital or public health purposes, MCL 211.7r; MSA 7.7(4-o). I.…”

Trinity Health-Warde Lab, LLC v. Pittsfield Charter Twp., 895 N.W.2d 226 (Mich. Ct. App. 2016). · cites it 3× “MCL 211.7r provides an exemption for real property owned or operated by nonprofit trusts used for hospital or other public health purposes: The real estate and building of a clinic erected, financed, occupied, and operated by a nonprofit corporation or by the trustees of health…”

McLaren Reg'l Med. Ctr. v. City of Owosso, 738 N.W.2d 777 (Mich. Ct. App. 2007). · cites it 2× “7o (charitable institution) or to an exemption under MCL 211.7r (hospital or public health institution).”

United Methodist Ret. Communites Inc v. City of Chelsea (Mich. Ct. App. 2018). · cites it 7× “7o(1) (the charitable purpose exemption), MCL 211.7r (the hospital or public health exemption), or MCL 211.”

Mclaren Reg'l Med. Ctr. v. City of Owosso, 718 N.W.2d 338 (Mich. 2006). “7o (charitable institution) or to an exemption under MCL 211.7r (hospital or public health institution).”

Trinity Health-Warde Lab LLC v. Charter Twp. of Pittsfield (Mich. 2017). “7o and MCL 211.7r. In addition to the brief, the appellant shall electronically file an appendix containing the items listed at MCR 7.”

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