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

Mich. Comp. Laws § 211.7s

Houses of public worship; parsonage.

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THE GENERAL PROPERTY TAX ACT


Act 206 of 1893


211.7s Houses of public worship; parsonage.

Sec. 7s.

    Houses of public worship, with the land on which they stand, the furniture therein and all rights in the pews, and any parsonage owned by a religious society of this state and occupied as a parsonage are exempt from taxation under this act. Houses of public worship includes buildings or other facilities owned by a religious society and used predominantly for religious services or for teaching the religious truths and beliefs of the society.

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

PopularName Notes:

Act 206
Notes of Decisions
Cited in 13 cases (3 in the last 5 years), 1982–2024 · leading case: In Re the Wayne County Treasurer for Foreclosure
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In Re the Wayne County Treasurer for Foreclosure (2009) michctapp · cites it 4× “The Prayer Temple specifically argues that the property tax assessment is invalid because the “houses of public worship” exception, MCL 211.7s, applies. The basis for the property tax assessment in this case was the Prayer Temple’s outreach center, which had been leased to a…”
Institute in Basic Life Principles, Inc. v. Watersmeet Township (1996) michctapp · cites it 2× “[MCL 211.7s; MSA 7.7(4p).][ 5 ] Under the language of this statute, petitioner’s property is exempt from taxation provided that petitioner is a religious society and provided that the property is used predominantly for religious services or for teaching the religious truths and…”
Kasberg v. Ypsilanti Township (2010) michctapp “But, as discussed earlier in this opinion, appellants’ claimed exemption here flows from the State Housing *574 Development Authority Act, MCL 125.1401 et seq., not the General Property Tax Act.”
St John’s Evangelical Lutheran Church v. City of Bay City (1982) michctapp “7, since amended to MCL 211.7s; MSA 7.7(4p), provided in pertinent part that: "The following property is exempt from taxation under this act: "(e) Houses of public worship, with the land on which they stand, the furniture therein and all rights in the pews, and any parsonage…”
Woodside Bible Church v. Township of Forester (2024) michctapp · cites it 11× “Petitioner also challenges the tribunal’s denial of leave to amend its petition, and asserts that the result violated its equal-protection rights under the state and federal Constitutions.”
Welcome Missionary Baptist Church v. City of Pontiac (2017) michctapp · cites it 8× “7o (the “nonprofit charitable institution” exemption). Respondent primarily argues that the Tax Tribunal was not permitted to consider the exemption under MCL 211.”
Welcome Missionary Baptist Church v. City of Pontiac (2017) michctapp · cites it 8× “7o (the “nonprofit charitable institution” exemption). Respondent primarily argues that the Tax Tribunal was not permitted to consider the exemption under MCL 211.”
West Mi Annual Conf of the United Methodist Church v. Grand Rapids (2021) michctapp · cites it 8× “Petitioner then made the same request for tax exemption “before the appropriate local Board of Review,” but the Board of Review also denied petitioner’s request. Petitioner then appealed that decision to the MTT.”
Calvin Theological Seminary v. City of Grand Rapids (2019) michctapp · cites it 7× “The parties filed cross-motions for summary disposition, and the Tax Tribunal granted summary disposition to Calvin Seminary, concluding that the properties were exempt under MCL 211.”
Family Bible Church of Muskegon v. City of Norton Shores (2017) michctapp · cites it 6× “RELEVANT FACTS AND PROCEDURAL HISTORY The Raymond Edward Erickson Trust (the “Trust”) conveyed the subject property, along with two other properties,1 to Jerry DePoy, his wife, Judy DePoy, and their son, Jerry DePoy, Jr.”
Family Bible Church of Muskegon v. City of Norton Shores (2017) michctapp · cites it 6× “RELEVANT FACTS AND PROCEDURAL HISTORY The Raymond Edward Erickson Trust (the “Trust”) conveyed the subject property, along with two other properties,1 to Jerry DePoy, his wife, Judy DePoy, and their son, Jerry DePoy, Jr.”
City of Monroe v. Richard Janssens (2017) michctapp · cites it 2× “2 MCL 211.7s provides, “Houses of public worship, with the land on which they stand, the furniture therein and all rights in the pews, and any parsonage owned by a religious society of this state and occupied as a parsonage are exempt from taxation under this act.”
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