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The following opinion is presented on-line for informational use only and does not replace the official version. (Mich Dept of Attorney General Web Site - www.ag.state.mi.us) STATE OF MICHIGAN FRANK J. KELLEY, ATTORNEY GENERAL Opinion No. 6512 April 20, 1988 SCHOOLS AND SCHOOL DISTRICTS: Exemption of unused school district property from taxation TAXATION: Exemption of unused property of school district Real property owned by a school district and not used for a private purpose is exempt from general ad valorem taxation. Honorable R. Robert Geake State Senator The Capitol Lansing, Michigan 48909 You have requested my opinion on a question that may be paraphased as follows: Is real property owned by a school district and not used for any purpose exempt from general ad valorem taxation? Section 1141(1) of the School Code of 1976, MCL 380.1141(1); MSA 15.41141, provides: 'The property of a school district is exempt from taxation, provisions of other acts to the contrary notwithstanding, except that property owned by the school district that is used for private purposes for more than 2 years is not exempt from taxation as long as the private use continues beyond the 2-year period.' From the above, it is clear that property owned by a school district enjoys an exemption from taxation. The only exception to that exemption is when the property is used for a private purpose for more than two years. If the property is used for a private purpose for more than two years, then it becomes subject to taxation after the two year period has run. In the instant case, the property is not being used for a private purpose. As such, the property retains its exemption. See, 2 OAG 1958, No 3336, p 290 (November 7, 1958). It is my opinion, therefore, that real property owned by a school district and not used for a private purpose is exempt from general ad valorem taxation. Frank J. Kelley Attorney General
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