House Bill 5729 Summary

• Allows Masonic associations incorporated under 1895 PA 1 to exempt personal and real property from general property taxes if used for nonprofit charitable purposes and membership policies comply with the Elliott-Larsen Civil Rights Act.

• Requires corporations to apply for exemption on forms prescribed by the Department of Treasury and obtain a resolution of approval from the local tax collecting unit's governing body.

• Exemptions become effective on December 31 following application submission or resolution adoption and continue for 5-12 years depending on whether the local unit took action or the application was deemed approved after 120 days.

• Property used for commercial or for-profit purposes is presumed ineligible for exemption under this section.

• Exempt property remains subject to school operating taxes and state education taxes under the Revised School Code and State Education Tax Act.