close print view
State Tax Commission Bulletin No. 4 of 2005Agency: Treasury
Date: February 23, 2005
RE: CEMETERY PROPERTY EXEMPTIONS AND TAXABLE BUSINESS PROPERTY
It is the position of the State Tax Commission, based on court rulings, that the following cited cemetery exemptions also exempt the real and personal property necessary for the operation of a cemetery such as maintenance buildings and equipment. Land held by a cemetery that is needed and intended for future use for burial purposes is also exempt.
It is the position of the State Tax Commission that the following cited exemptions do not exempt the real and personal property used in activities which are not necessary for the operation of a cemetery, such as manufacture and/or sale of caskets, vaults, monuments, flowers, etc. Depending on the circumstances, the real property used for these activities may be separately assessed; it may be assessed as a building on leased land; or it may be assessed in accordance with the provisions of MCL 211.181. The personal property of the business should be assessed as if it were not located on cemetery land.
MCL 211.7t states the following: "Land used exclusively as burial grounds, the rights of burial, and the tombs and monuments in the land, while reserved and in use for that purpose is exempt from taxation under this act. The stock of a corporation owning a burial ground shall not be exempt."
MCL 128.111 states the following about private burial grounds:
MCL 128.112 goes on to state that private burial grounds ". . . shall not be taxed for any purpose . . ."
MCL 456.101 states the following about rural cemetery corporations:
MCL 456.108 provides the following exemption:
In a related matter, MCL 456.205 provides the following exemption for cremation companies:
IMPORTANT NOTE: This bulletin replaces STC Bulletin 7 of 1991.
Michigan.gov Home Contact Treasury State Web Sites FAQ Sitemap Office of Regulatory Reinvention Spending & Accountability
Copyright © 2001-2013 State of Michigan