Michigan Constitution of 1963 / Article IX: Finance and Taxation
Previous | Next

Article IX § 4

Exemption of religious or educational nonprofit organizations.

Constitutional Convention Material

1961, Committee Proposal 51

Article IX § 4 at the Michigan Legislature Website

History

Show AG opinions (1947-present)

Constitution of 1963

December 18, 1991; AG Opinion No. 6697: Limitation or repeal of income tax exemption for public pension benefits
Report of the Attorney General, 1991-1992, pp. 116–121 (Archives of Michigan)

September 12, 1986; AG Opinion No. 6385: Exemption of housing project consisting of ten separate buildings, each with residential unit; Eligibility for tax exemption of nonprofit corporation incorporated in another state; "Housing"
Report of the Attorney General, 1985-1986, pp. 364–368 (Archives of Michigan)

November 23, 1982; AG Opinion No. 6106: Monitoring of conversation by law enforcement officer to protect safety of undercover officer
Report of the Attorney General, 1981-1982, pp. 754–759 (Archives of Michigan)

January 29, 1976; AG Opinion No. 4939: Church property
Report of the Attorney General, 1975-1976, pp. 274–276 (Archives of Michigan)

November 3, 1970; AG Opinion No. 4715: State aid to nonpublic schools
Report of the Attorney General, 1969-1970, pp. 183–187 (Archives of Michigan)

February 25, 1965; AG Opinion No. 4415: Exemption from taxation; Power to grant exemption from income tax
Report of the Attorney General, 1965-1966, pp. 27–29 (Archives of Michigan)

April 1, 1963; Constitutional Convention of 1961-1962

Const 1963, art 9, § 4; Approved 810,860 to 803,436 (50%); Effective January 1, 1964

Approved Text

Property owned and occupied by non-profit religious or educational organizations and used exclusively for religious or educational purposes, as defined by law, shall be exempt from real and personal property taxes.