Sec. 7s. Houses of public worship, with the land on which they stand, the furniture therein and all rights in the pews, and any parsonage owned by a religious society of this state and occupied as a parsonage are exempt from taxation under this act. Houses of public worship includes buildings or other facilities owned by a religious society and used predominantly for religious services or for teaching the religious truths and beliefs of the society.
Mich. Comp. Laws § 211.7s
Houses of public worship; parsonage
Applied in 4 court decisions — leading case Texas Monthly, Inc. v. Bullock (1989)
Most recently applied in 286 Mich. App. 108 - In Re the Wayne County Treasurer for Foreclosure (October 2009)
Add. 1980, Act 142, Imd
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.