Title 211, TAXATION OF REAL AND PERSONAL PROPERTY

Sec. 7xx. All real and personal property constituting a public bridge facility that is subject to a public-private agreement is exempt from the collection of taxes under this act. As used in this section, "public bridge facility" and "public-private agreement" mean those terms as…

Sec. 7y. (1) A landing area for which a fee was paid pursuant to section 86 of Act No. 327 of the Public Acts of 1945, as amended, being section 259.86 of the Michigan Compiled Laws, is exempt from taxation under this act. (2) For the purposes of this section, "landing area" mean…

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 …

Sec. 8. For the purposes of taxation, personal property includes all of the following: (a) All goods, chattels, and effects within this state. (b) All goods, chattels, and effects belonging to inhabitants of this state, located without this state, except that property actually an…

Sec. 87. (1) The accounts between this state and each county and local tax collecting unit in this state shall be adjusted on the basis of crediting and paying to each county and local tax collecting unit the taxes collected by and for each county and local tax collecting unit wi…

Sec. 87a. The township or city clerk shall within 10 days after receiving the notice from the county treasurer of the amount of delinquent taxes and a description of the land upon which said taxes were paid, make out and deliver to the moderator or secretary of the district board…

Sec. 87b. (1) The county board of commissioners of any county, on behalf of the taxing units in the county and, for purposes of the state education tax under the state education tax act, 1993 PA 331, MCL 211.901 to 211.906, this state, may create a delinquent tax revolving fund t…

Sec. 87c. (1) A county that has created a fund pursuant to section 87b by resolution of its board of commissioners and without a vote of its electors may borrow money and issue its revolving fund notes to establish or continue, in whole or in part, the delinquent tax revolving fu…

Sec. 87d. (1) Notwithstanding section 87c(10), a county which determines to borrow pursuant to section 87c may submit to its voters the question of issuing revolving fund notes at any general or special election, which question shall provide for the establishment of the revolving…

Sec. 87f. (1) In any county that has created a delinquent tax revolving fund under section 87b, the county board of commissioners may, by resolution, elect to continue the delinquent tax revolving fund under this section. Except for section 87b(7) and all of the powers granted to…

Sec. 87g. If the borrowing resolution so provides, any county treasurer may enter into a contract for the registration of notes with a bank or trust company having trust powers which may include provisions governing the issuance, reissuance, transfer, or exchange of notes on beha…

Sec. 89. (1) Notwithstanding sections 59, 60, 74, 87c, and 87d, the following provisions shall apply for the time period prescribed in subsection (2): (a) To the extent not waived pursuant to section 59(3), there shall be added to all delinquent taxes unpaid after March 1, intere…

Sec. 89a. (1) Notwithstanding the provisions of a charter of a county adopted pursuant to 1966 PA 293, MCL 45.501 to 45.521, or the provisions of the charter of a home rule city, to the contrary, the city treasurer of a city with a population of 600,000 or more shall return all u…

Sec. 89b. For taxes levied after December 31, 2003, notwithstanding the provisions of a charter of a county adopted pursuant to 1966 PA 293, MCL 45.501 to 45.521, or the provisions of the charter of a home rule city, to the contrary, a city with a population of 600,000 or more sh…

Sec. 89c. (1) In any local tax collecting unit in a city with a population of 600,000 or more, the local tax collecting unit may treat as delinquent under sections 87b, 87c, and 87d a solid waste fee that is delinquent under the terms of any ordinance authorizing the solid waste …

Sec. 89d. (1) Notwithstanding the provisions of the charter of a home rule city to the contrary, the city treasurer of an eligible city shall return to the county treasurer all uncollected delinquent taxes levied on real property after December 31, 2008 on the March 1 immediately…

Sec. 89e. (1) Notwithstanding the provisions of the charter of a home rule city to the contrary, and with the agreement of the county treasurer, the city treasurer of an eligible city may return to the county treasurer all uncollected delinquent taxes levied on personal property …

Sec. 8a. (1) Qualified personal property made available by a person that is a qualified business for use by another person shall not be assessed to the qualified business and instead is assessable and taxable to the user who acquires or possesses the qualified personal property t…

Sec. 8b. The taxable value of personal property located on a parcel of real property and assessed to the same person shall be calculated separately from the calculation of taxable value of the real property under section 27a. The taxable value of buildings on leased land shall be…

Sec. 8c. (1) Daily rental property shall be assessed to the owner at the location of the rental business and is not assessable at its location on tax day as provided in section 2 if all of the following conditions are satisfied: (a) The location of the rental business is in this …

Sec. 9. (1) The following personal property, and real property described in subdivision (j)(i), is exempt from taxation: (a) The personal property of charitable, educational, and scientific institutions incorporated under the laws of this state. This exemption does not apply to s…

Sec. 90. All compensation of officers in the assessment and collection of taxes in townships and in the return of delinquent taxes to the county treasurer, except fees collected by township treasurers on their tax rolls, shall be paid by the township. All compensation of county o…

Sec. 91. All losses that may be sustained by the default of any township officer in the discharge of any duty imposed by this act, shall be chargeable to such township. All losses by default of any county officer shall be chargeable to such county, and all losses by default of an…

Sec. 92. The commissioner of the state land office shall, during the month of January in each year, furnish to the several county treasurers a list of all part paid state lands, and also of all licensed homestead lands that have been licensed for a term of 5 years and over, and u…

Sec. 9b. (1) A special tool is exempt from the collection of taxes under this act. (2) The statement required under section 19 may provide for a separate line for providing the aggregate total original cost of excluded exempt special tools. (3) As used in this section: (a) "Produ…

Sec. 9c. (1) Personal property that is inventory is exempt from the collection of taxes under this act. (2) As used in this section: (a) "Heavy earth moving equipment" means industrial construction equipment that meets all of the following criteria: (i) Is self-propelled. (ii) We…

Sec. 9d. (1) Computer software is exempt from taxation under this act unless either of the following is true: (a) The software is incorporated as a permanent component of a computer, machine, piece of equipment, or device, or of real property, and the software is not commonly ava…

Sec. 9e. Intangible personal property is exempt from the collection of taxes under this act. This section does not affect the taxable status of computer software under section 9d.

Sec. 9f. (1) The governing body of an eligible local assessing district or, subject to subsection (5), the board of a Next Michigan development corporation in which an eligible local assessing district is a constituent member may adopt a resolution to exempt from the collection o…

Sec. 9g. Beginning December 30, 1998 until December 30, 2018, personal property located in an area designated as a rural enterprise community as of the effective date of the amendatory act that added this section under title XIII of the omnibus budget reconciliation act of 1993, …

Sec. 9g. Bottled water coolers available for lease or subject to an existing lease are exempt from the collection of taxes under this act.

Sec. 9i. (1) Subject to subsection (2), alternative energy personal property is exempt from the collection of taxes under this act as provided in this section. (2) The exemption under this section applies to the following: (a) Taxes levied on alternative energy personal property …

Sec. 9j. (1) For taxes levied after December 31, 2004, upon application for an exemption under this section by the administration of an innovations center, the governing body of a local tax collecting unit may adopt a resolution to exempt from the collection of taxes under this a…

Sec. 9k. For taxes levied after December 31, 2007, personal property classified under section 34c as industrial personal property or commercial personal property is exempt from the tax levied by a local school district for school operating purposes to the extent provided under se…

Sec. 9m. (1) Beginning December 31, 2015 and each year thereafter, qualified new personal property for which an exemption has been properly claimed under subsection (2) is exempt from the collection of taxes under this act. (2) A person shall claim the exemption under this sectio…

Sec. 9n. (1) Beginning December 31, 2015 and each year thereafter, qualified previously existing personal property for which an exemption has been properly claimed under subsection (2) is exempt from the collection of taxes under this act. (2) A person shall claim the exemption u…

Sec. 9o. (1) Beginning December 31, 2013, eligible personal property for which an exemption has been properly claimed under this section is exempt from the collection of taxes under this act. (2) An owner of eligible personal property shall claim the exemption under this section …

Sec. 9p. (1) Beginning December 31, 2022 and each year thereafter, qualified heavy equipment rental personal property for which an exemption has been properly claimed under subsection (2) is exempt from the collection of taxes under this act. (2) A qualified renter shall claim th…

Sec. 1. All deeds heretofore or hereafter made by the commissioner of the state land office upon sales of land reserved and withheld from entry under the homestead right in pursuance of section 131 of Act 206 of the Public Acts of 1893, and acts amendatory thereto shall be prima …

Sec. 1. Any person, partnership or corporation, who, in good faith, shall pay the taxes and/or special assessments on real property erroneously assessed, shall have a right of action in assumpsit against the owner or owners of such property for the taxes and/or special assessment…

Sec. 1. That when any person, co-partnership, company or corporation shall neglect or refuse to pay any tax assessed on the lands of such person, co-partnership, company, or corporation after such tax shall have become a lien upon said lands and before the expiration of the warra…

Sec. 1. As used in this act: (a) "Department" means the department of treasury. (b) "Totally and permanently disabled" means a person as defined in 42 U.S.C. section 416. (c) "Homestead" means a dwelling or a unit in a multiple-unit dwelling, owned and occupied as a home by the o…

Sec. 2. (1) The payment of special assessments assessed before October 1, 2020 and due and payable on a homestead in any year in which the owner meets all of the terms and conditions of this act is deferred until 1 year after the owner's death, subject to further order by the pro…

Sec. 3. (1) An owner of a homestead who is 65 years of age or older or who is totally and permanently disabled, a citizen of the United States, a resident of this state for 5 or more years, and the sole owner of the homestead for 5 or more years is eligible for the deferment of s…

Sec. 4. An owner may apply to the local assessing officer for deferment of the payment of special assessments on the owner's homestead. The application shall be made upon an affidavit form to be furnished and made available by the department at convenient locations throughout the…

Sec.5. Upon receipt of the affidavit, the local assessing officer shall promptly examine it to determine if the applicant meets the requirements of this act and shall make an inspection of the property and property records and conduct an investigation and survey as it deems neces…