MI HB5825

Exempts property purchased by contractors for construction, alteration, repair, or improvement of nonprofit hospitals and nonprofit housing entities from use tax, when the property is affixed to and becomes a structural part of the facility.

Defines "nonprofit hospital" to include facilities owned or operated by 501(c)(3) entities, governmental units, or 501(c)(2)/(c)(3) entities that provide medical attention and are licensed as hospitals under Michigan law.

Expands exemption to include county long-term medical care facilities and additions to such facilities that are operated under the same license and provide the same health services.

Clarifies that freestanding buildings operated by county long-term medical care facilities qualify for exemption if operated under the facility's existing license and providing the same health services.

Denies exemptions for nursing homes, skilled nursing facilities, hospices, and homes for the aged, except as permitted for qualifying county long-term medical care facility additions.

Makes the amendments retroactive and effective for taxes levied after December 31, 2012, with the act itself effective March 29, 2017.