MASONIC ASSOC: PROP. TAX EXEMPTION H.B. 5761 (H-1): FLOOR ANALYSIS
House Bill 5761 (Substitute H-1 as discharged)
Sponsor: Representative Rick Jones
House Committee: Tax Policy
Senate Committee: Finance
CONTENT
The bill would amend Public Act 1 of 1895, which provides for the incorporation of Masonic associations, to provide that personal property owned, and real property owned and occupied, by a Masonic association incorporated under the Act for nonprofit charitable purposes would be exempt from the collection of taxes under the General Property Tax Act.
To be eligible for the tax exemption, a Masonic association's membership policies could not violate the Elliott-Larsen Civil Rights Act. The exemption would not apply to taxes levied for school operating purposes. Property used for commercial or for-profit purposes would be presumed not to be used for nonprofit charitable purposes.
Proposed MCL 457.4a Legislative Analyst: Patrick Affholter
FISCAL IMPACT
The bill would reduce local government non-school property taxes by less than $0.5 million per year.
Date Completed: 12-13-06 Fiscal Analyst: Jay Wortley
floor\hb5761 Analysis available @ http://www.michiganlegislature.org
This analysis was prepared by nonpartisan Senate staff for use by the Senate in its deliberations and does not constitute an official statement of legislative intent.
Analysis was prepared by nonpartisan Senate staff for use by the Senate in its deliberations and does not constitute an official statement of legislative intent. hb5761/0506