Bill Text: MI HB5729 | 2013-2014 | 97th Legislature | Introduced
Bill Title: Businesses; nonprofit corporations; Masonic associations; allow property tax exemption for property used for Masonic purposes. Amends 1895 PA 1 (MCL 457.221 - 457.227) by adding sec. 4a.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2014-08-27 - Referred To Committee On Tax Policy [HB5729 Detail]
Download: Michigan-2013-HB5729-Introduced.html
HOUSE BILL No. 5729
August 27, 2014, Introduced by Rep. Callton and referred to the Committee on Tax Policy.
A bill to amend 1895 PA 1, entitled
"An act to provide for the incorporation of Masonic Associations;
and to impose certain duties upon the department of commerce,"
(MCL 457.221 to 457.227) by adding section 4a.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 4a. (1) Except as limited by subsections (4) and (5),
personal property owned by a corporation incorporated under this
act whose membership policies do not violate the Elliott-Larsen
civil rights act, 1976 PA 453, MCL 37.2101 to 37.2804, and used by
that corporation for nonprofit charitable purposes is exempt from
the collection of taxes under the general property tax act, 1893 PA
206, MCL 211.1 to 211.155, if the corporation applies for an
exemption under this subsection on a form prescribed by the
department of treasury and the governing body of the local tax
collecting unit in which the corporation is located adopts a
resolution to exempt that personal property from the collection of
taxes under the general property tax act, 1893 PA 206, MCL 211.1 to
211.155. Before adopting a resolution under this subsection, the
clerk of the local tax collecting unit shall notify in writing the
assessor of the local tax collecting unit in which the corporation
is located and the legislative body of each taxing unit that levies
ad valorem property taxes in the local tax collecting unit in which
the corporation is located and the governing body of the local tax
collecting unit shall provide the assessor and a representative of
the affected taxing units an opportunity for a hearing. If the
governing body of the local tax collecting unit does not approve or
reject an application for an exemption under this subsection within
120 days after the application is submitted, the application is
considered approved.
(2) Except as limited by subsections (4) and (5), real
property owned and occupied by a corporation incorporated under
this act and used by that corporation for nonprofit charitable
purposes is exempt from the collection of taxes under the general
property tax act, 1893 PA 206, MCL 211.1 to 211.155, if the
corporation applies for an exemption under this subsection on a
form prescribed by the department of treasury and the governing
body of the local tax collecting unit in which the corporation is
located adopts a resolution to exempt that personal property from
the collection of taxes under the general property tax act, 1893 PA
206, MCL 211.1 to 211.155. Before adopting a resolution under this
subsection, the clerk of the local tax collecting unit shall notify
in writing the assessor of the local tax collecting unit in which
the corporation is located and the legislative body of each taxing
unit that levies ad valorem property taxes in the local tax
collecting unit in which the corporation is located and the
governing body of the local tax collecting unit shall provide the
assessor and a representative of the affected taxing units an
opportunity for a hearing. If the governing body of the local tax
collecting unit does not approve or reject an application for an
exemption under this subsection within 120 days after the
application is submitted, the application is considered approved.
(3) An exemption under subsection (1) or (2) is effective on
the December 31 immediately succeeding the submission of the
application for exemption by the corporation under subsection (1)
or (2) if the governing body of the local tax collecting unit does
not approve or reject that application for exemption or on the
December 31 immediately succeeding the adoption of the resolution
by the governing body of the local tax collecting unit. An
exemption under subsection (1) or (2) shall continue in effect for
a period of not less than 5 years and not more than 12 years if the
governing body of the local tax collecting unit does not approve or
reject that application for exemption or for the period of time
specified in a resolution approving an exemption under subsection
(1) or (2). If the governing body of the local tax collecting unit
does not approve or reject an application for exemption under
subsection (1) or (2) and that application for exemption is
considered approved, any subsequent approval of that application
for exemption by the governing body of that local tax collecting
unit shall be for a period of not less than 5 years. A copy of the
resolution shall be filed with the state tax commission.
(4) Property used for commercial or for-profit purposes is
presumed not to be used for nonprofit charitable purposes.
(5) Property exempt under subsection (1) or (2) is not exempt
from the following taxes:
(a) Taxes levied for school operating purposes under section
1211 of the revised school code, 1976 PA 451, MCL 380.1211.
(b) Taxes levied under section 3 of the state education tax
act, 1993 PA 331, MCL 211.903.
