MI HB5824

Expands sales tax exemption for property affixed to county long-term medical care facilities to include freestanding buildings operated under the same license and offering the same health services as the facility.

Exemption for county long-term medical care facility additions applies regardless of whether the addition is licensed as a nursing home or skilled nursing facility under public health code part 217.

Clarifies that "affixed to and made a structural part of" includes any physical connection to an existing county long-term medical care facility.

Exemption does not apply to any property portion where income or benefit inures to an individual, private stockholder, or other private person from independent or nonessential operation.

Effective retroactively for taxes levied after December 31, 2012, with general effective date of March 29, 2017.