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

Mich. Comp. Laws § 211.7z (2026)

Property used primarily for public school or other educational purposes; parent cooperative preschools.

✓ current as of July 2026
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THE GENERAL PROPERTY TAX ACT


Act 206 of 1893


211.7z Property used primarily for public school or other educational purposes; parent cooperative preschools.

Sec. 7z.

    (1)  Property which is leased, loaned, or otherwise made available to a school district, community college, or other state supported educational institution, or a nonprofit educational institution which would have been exempt from ad valorem taxation had it been occupied by its owner solely for the purposes for which it was incorporated, while it is used by the school district, community college, or other state supported educational institution, or a nonprofit educational institution primarily for public school or other educational purposes is exempt from taxation under this act.

    (2) The value of real estate owned and occupied by a parent cooperative preschool, as defined in section 9 is exempt from taxation under this act, if the property is used predominantly for operating a preschool education program.

History: Add. 1980, Act 142, Imd. Eff. June 2, 1980 ;-- Am. 1986, Act 200, Imd. Eff. July 21, 1986

Compiler's Notes:

    Section 2 of Act 200 of 1986 provides: “This amendatory act shall take effect for tax years beginning on or after December 31, 1985”.

PopularName Notes:

Act 206
Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2021–2021 · leading case: West St Joseph Prop. LLC v. Delta Twp. (Mich. Ct. App. 2021).
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West St Joseph Prop. LLC v. Delta Twp. (Mich. Ct. App. 2021). “7m: “Property owned by, or being acquired pursuant to, an installment purchase agreement by a county, township, city, village, or school district used for public purposes .”
Mich. Comp. Laws § 211.7z(1): 1 case
West St Joseph Prop. LLC v. Delta Twp. (Mich. Ct. App. 2021). “7m: “Property owned by, or being acquired pursuant to, an installment purchase agreement by a county, township, city, village, or school district used for public purposes .”
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