Michigan § 211.191 - Taxation of exempt property when not being used for purpose for which exemption granted.
Full text of Michigan Michigan Compiled Laws § 211.191 — Taxation of exempt property when not being used for purpose for which exemption granted., with citation guidance and answers to common questions.
§ 211.191. Taxation of exempt property when not being used for purpose for which exemption granted.
If an assessing officer finds that any real property or personal property that for any reason is exempt from taxation under the laws of this state is not being used for the purposes for which the tax exemption is granted, the assessing officer shall place the property on the tax rolls and the property shall be subject to taxation in the same amount and to the same extent as though it had not been exempt from taxation.
Source: official Michigan text · Last verified 2026-08-27
Frequently Asked Questions About Michigan § 211.191
What does Michigan Compiled Laws § 211.191 cover?
Section 211.191 ("Taxation of exempt property when not being used for purpose for which exemption granted.") is part of the Michigan Compiled Laws, the codified statutory law of Michigan. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Michigan § 211.191?
A common citation format is "Michigan Compiled Laws § 211.191" (Michigan). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Michigan law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Michigan official source linked on this page or consult a licensed Michigan attorney.
How does Michigan § 211.191 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Michigan can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Michigan.