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MI SB0570
Bill
AI Summary
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Adds new subsection (6) establishing tax exemptions for real property owned and occupied by qualified sportsmen's clubs used for their primary incorporated purpose, effective for taxes levied after the bill's passage.
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Defines "qualified sportsmen's club" as an entity that is either exempt under IRC section 501(c)(3) or is a non-profit affiliate of a statewide conservation organization, organized for educating the public in conservation and hunting, fishing, archery, or shooting sports and firearms safety.
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Requires qualified sportsmen's clubs to make real property available to the public for consistent uses (with allowance for reasonable membership fees), offer educational programs at no charge or reduced rates, provide free property access to governmental entities, and offer membership based on financial ability to pay.
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Renumbers existing subsections (6), (7), (8), (9), and (10) to become subsections (7), (8), (9), (10), and (11) respectively, and modifies references in subsection (9) to specify January 10, 2007 as the relevant date for property exemption status.
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Maintains existing tax exemptions for nonprofit charitable institutions, charitable trusts, conservation organizations, and other qualifying entities under the general property tax act.
Legislative Description
Property tax; exemptions; real property of a sportsmen club that dedicates its facilities for charitable purposes for a certain period of time each tax year; exempt. Amends sec. 7o of 1893 PA 206 (MCL 211.7o).
Property tax: exemptions
Last Action
Referred To Committee On Tax Policy
9/21/2016