TRANSFER TAX EXEMPTIONS



|TRANSFE| | | | | |

|R TAX | | | | | |

|EXEMPTI| | | | | |

|ONS | | | | | |

|COUNTY | | |STATE | | |

|Exempt | | |Exempt| | |

|under | | |under | | |

|MCL | | |MCL | | |

|207.505| | |207.52| | |

|( )| | |6 ( | | |

|Or MSA | | |) | | |

|7.456 | | |Or MSA| | |

|(5) ( | | |7.456 | | |

|) | | |(26) (| | |

| | | |) | | |

| | | | | | |

|(a) |Instru| |(a) |A | |

| |ments | | |writte| |

| |with | | |n | |

| |consid| | |instru| |

| |eratio| | |ment | |

| |n of | | |in | |

| |less | | |which | |

| |than | | |the | |

| |$100.0| | |value | |

| |0. | | |of the| |

| | | | |consid| |

| | | | |eratio| |

| | | | |n | |

| | | | |is | |

| | | | |less | |

| | | | |than | |

| | | | |$100.0| |

| | | | |0. | |

| | | | | | |

|(b) |Instru| |(b) |A | |

| |ments | | |writte| |

| |eviden| | |n | |

| |cing | | |instru| |

| |contra| | |ment | |

| |cts or| | |eviden| |

| |transf| | |cing a| |

| |ers | | |contra| |

| |which | | |ct or | |

| |are | | |transf| |

| |not to| | |er | |

| |be | | |that | |

| |perfor| | |is | |

| |med | | |not to| |

| |wholly| | |be | |

| |within| | |perfor| |

| |this | | |med | |

| |state | | |wholly| |

| |insofa| | |within| |

| |r as | | |this | |

| |such | | |state | |

| |instru| | |only | |

| |ments | | |to the| |

| |includ| | |extent| |

| |e land| | |the | |

| |lying | | |writte| |

| |outsid| | |n | |

| |e of | | |instru| |

| |this | | |ment | |

| |state.| | |includ| |

| | | | |es | |

| | | | |land | |

| | | | |lying | |

| | | | |outsid| |

| | | | |e this| |

| | | | |state.| |

| | | | | | |

|(c) |Writte| |(c) |A | |

| |n | | |writte| |

| |instru| | |n | |

| |ments | | |instru| |

| |which | | |ment | |

| |this | | |that | |

| |state | | |this | |

| |is | | |state | |

| |prohib| | |is | |

| |ited | | |prohib| |

| |from | | |ited | |

| |taxing| | |from | |

| |under | | |taxing| |

| |the | | |under | |

| |consti| | |the | |

| |tution| | |United| |

| |or | | |States| |

| |statut| | |consti| |

| |es of | | |tution| |

| |the | | |or | |

| |United| | |federa| |

| |States| | |l | |

| |. | | |statut| |

| | | | |es. | |

| | | | | | |

|(d) |Instru| |(d) |A | |

| |ments | | |writte| |

| |or | | |n | |

| |writin| | |instru| |

| |gs | | |ment | |

| |given | | |given | |

| |as | | |as | |

| |securi| | |securi| |

| |ty or | | |ty or | |

| |any | | |an | |

| |assign| | |assign| |

| |ment | | |ment | |

| |or | | |or | |

| |discha| | |discha| |

| |rge | | |rge of| |

| |thereo| | |the | |

| |f. | | |securi| |

| | | | |ty | |

| | | | |intere| |

| | | | |st. | |

| | | | | | |

|(e) |Instru| |(e) |A | |

| |ments | | |writte| |

| |eviden| | |n | |

| |cing | | |instru| |

| |leases| | |ment | |

| |, | | |eviden| |

| |includ| | |cing a| |

| |ing | | |lease,| |

| |oil | | |includ| |

| |and | | |ing an| |

| |gas | | |oil | |

| |leases| | |and | |

| |, | | |gas | |

| |or | | |lease,| |

| |transf| | |or a | |

| |ers of| | |transf| |

| |such | | |er of | |

| |leaseh| | |a | |

| |old | | |leaseh| |

| |intere| | |old | |

| |sts. | | |intere| |

| | | | |st. | |

| | | | | | |

|(f) |Instru| |(f) |A | |

| |ments | | |writte| |

| |eviden| | |n | |

| |cing | | |instru| |

| |any | | |ment | |

| |instru| | |eviden| |

| |ments | | |cing | |

| |which | | |an | |

| |are | | |intere| |

| |assess| | |st | |

| |able | | |that | |

| |as | | |is | |

| |person| | |assess| |

| |al | | |able | |

| |proper| | |as | |

| |ty. | | |person| |

| | | | |al | |

| | | | |proper| |

| | | | |ty. | |

| | | | | | |

|(g) |Instru| |(g) |A | |

| |ments | | |writte| |

| |eviden| | |n | |

| |cing | | |instru| |

| |the | | |ment | |

| |transf| | |eviden| |

| |er or | | |cing | |

| |rights| | |the | |

| |and | | |transf| |

| |intere| | |er of | |

| |sts | | |a | |

| |for | | |right | |

| |underg| | |and | |

| |round | | |intere| |

| |gas | | |st for| |

| |shorta| | |underg| |

| |ge | | |round | |

| |purpos| | |gas | |

| |es. | | |storag| |

| | | | |e | |

| | | | |purpos| |

| | | | |es. | |

| | | | | | |

|(h) |Instru| |(h) |Any of| |

| |ments | | |the | |

| | | | |follow| |

| | | | |ing | |

| | | | |writte| |

| | | | |n | |

| | | | |instru| |

| | | | |ments:| |

| | | | | | |

| |(I) |in which the grantor is the United States, the state, | |(I) |A written instrument in which the grantor is the United States, |

| | |any political subdivision or municipality thereof, or officer | | |a political subdivision or municipality of this state, or an |

| | |thereof acting in his or her official capacity. | | |officer |

| | | | | |of the United States or of this state, or a political subdivision |

| | | | | |or |

| | | | | |municipality of this state acting in his or her official capacity.|

| | | | | | |

| |(ii) |given in foreclosure or in lieu of foreclosure of a loan made, | |(ii) |A written instrument given in foreclosure or in lieu of |

| | |guaranteed or insured by the United States, the state, | | |foreclosure of a loan made, guaranteed, or insured by the |

| | |political subdivision or municipality thereof or officer | | |United States, this state, a political subdivision or municipality|

| | |acting in his or her official capacity. | | |of this state, or an officer of the United States or this state, |

| | | | | |or a |

| | | | | |political subdivision or municipality of this state acting |

| | | | | |in his or her own official capacity. |

| | | | | | |

| |(iii) |given to the United States, the state, or one of their | |(iii) |A written instrument given to the United States, this state |

| | |officers as grantee, pursuant to the terms of guarantee or | | |or one of their officers acting in an official capacity as |

| | |insurance of a loan guaranteed or insured by the grantee. | | |grantee, pursuant to the terms or guarantee or insurance of a |

| | | | | |loan guaranteed or insured by the grantee. |

| | | | | | |

|(I) |Convey| |(I) |A | |

| |ances | | |convey| |

| |from a| | |ance | |

| |husban| | |from a| |

| |d or | | |husban| |

| |wife | | |d or | |

| |or | | |wife | |

| |husban| | |or | |

| |d and | | |husban| |

| |wife | | |d and | |

| |creati| | |wife | |

| |ng or | | |creati| |

| |disjoi| | |ng or | |

| |ning a| | |disjoi| |

| |tenanc| | |ning a| |

| |y by | | |tenanc| |

| |the | | |y by | |

| |entire| | |entire| |

| |ties | | |ties | |

| |in the| | |in the| |

| |granto| | |granto| |

| |rs or | | |rs | |

| |the | | |or the| |

| |granto| | |granto| |

| |r and | | |r and | |

| |his or| | |his or| |

| |her | | |her | |

| |spouse| | |spouse| |

| |. | | |. | |

| | | | | | |

|(j) |Judgme| |(j) |A | |

| |nts or| | |convey| |

| |orders| | |ance | |

| |of | | |from a| |

| |courts| | |mother| |

| |of | | |or | |

| |record| | |father| |

| |making| | |to a | |

| |or | | |son or| |

| |orderi| | |daught| |

| |ng | | |er | |

| |transf| | |or | |

| |ers, | | |stepch| |

| |except| | |ild or| |

| |where | | |adopte| |

| |a | | |d | |

| |specif| | |child.| |

| |ic | | | | |

| |moneta| | | | |

| |ry | | | | |

| |consid| | | | |

| |eratio| | | | |

| |n is | | | | |

| |specif| | | | |

| |ied or| | | | |

| |ordere| | | | |

| |d by | | | | |

| |the | | | | |

| |court | | | | |

| |theref| | | | |

| |ore. | | | | |

| | | | | | |

|(k) |Instru| |(k) |A | |

| |ments | | |convey| |

| |used | | |ance | |

| |to | | |from a| |

| |straig| | |grandm| |

| |hten | | |other | |

| |bounda| | |or | |

| |ry | | |grandf| |

| |lines | | |ather | |

| |where | | |to a | |

| |no | | |grandc| |

| |moneta| | |hild | |

| |ry | | |or | |

| |consid| | |step-g| |

| |eratio| | |randch| |

| |n is | | |ild or| |

| |given.| | |adopte| |

| | | | |d | |

| | | | |grandc| |

| | | | |hild. | |

| | | | | | |

|(l) |Instru| |(l) |A | |

| |ments | | |judgme| |

| |to | | |nt or | |

| |confir| | |order | |

| |m | | |of a | |

| |titles| | |court | |

| |alread| | |of | |

| |y | | |record| |

| |vested| | |making| |

| |in | | |or | |

| |grante| | |orderi| |

| |es, | | |ng | |

| |such | | |a | |

| |as | | |transf| |

| |quitcl| | |er, | |

| |aim | | |unless| |

| |deeds | | |a | |

| |to | | |specif| |

| |correc| | |ic | |

| |t | | |moneta| |

| |flaws | | |ry | |

| |in | | |consid| |

| |titles| | |eratio| |

| |. | | |n is | |

| | | | |specif| |

| | | | |ied or| |

| | | | |ordere| |

| | | | |d by | |

| | | | |the | |

| | | | |court | |

| | | | |for | |

| | | | |the | |

| | | | |transf| |

| | | | |er. | |

| | | | | | |

|(m) |Land | |(m) |A | |

| |contra| | |writte| |

| |cts | | |n | |

| |whereb| | |instru| |

| |y the | | |ment | |

| |legal | | |used | |

| |titles| | |to | |

| |does | | |straig| |

| |not | | |hten | |

| |pass | | |bounda| |

| |to the| | |ry | |

| |grante| | |lines | |

| |e | | |if no | |

| |until | | |moneta| |

| |the | | |ry | |

| |total | | |consid| |

| |consid| | |eratio| |

| |eratio| | |n is | |

| |n | | |given.| |

| |specif| | | | |

| |ied | | | | |

| |in the| | | | |

| |contra| | | | |

| |ct has| | | | |

| |been | | | | |

| |paid. | | | | |

| | | | | | |

|(n) |Instru| |(n) |A | |

| |ments | | |writte| |

| |eviden| | |n | |

| |cing | | |instru| |

| |the | | |ment | |

| |transf| | |to | |

| |er of | | |confir| |

| |minera| | |m | |

| |l | | |title | |

| |rights| | |alread| |

| |and | | |y | |

| |intere| | |vested| |

| |sts. | | |in a | |

| | | | |grante| |

| | | | |e, | |

| | | | |includ| |

| | | | |ing a | |

| | | | |quitcl| |

| | | | |aim | |

| | | | |deed | |

| | | | |to | |

| | | | |correc| |

| | | | |t a | |

| | | | |flaw | |

| | | | |in | |

| | | | |title.| |

| | | | | | |

|(o) |Instru| |(o) |A land| |

| |ments | | |contra| |

| |creati| | |ct in | |

| |ng a | | |which | |

| |joint | | |the | |

| |tenanc| | |legal | |

| |y | | |title | |

| |betwee| | |does | |

| |n two | | |not | |

| |or | | |pass | |

| |more | | |to the| |

| |people| | |grante| |

| |where | | |e | |

| |at | | |until | |

| |least | | |the | |

| |one of| | |total | |

| |the | | |consid| |

| |person| | |eratio| |

| |s | | |n | |

| |alread| | |specif| |

| |y | | |ied in| |

| |owns | | |the | |

| |the | | |contra| |

| |proper| | |ct | |

| |ty. | | |has | |

| | | | |been | |

| | | | |paid. | |

| | | | |STATE | |

| | | | |Exempt| |

| | | | |under | |

| | | | |MCL | |

| | | | |207.52| |

| | | | |6 ( | |

| | | | |) | |

| | | | |Or MSA| |

| | | | |7.456 | |

| | | | |(26) (| |

| | | | |) | |

| | | | | | |

| | | |(p) |A | |

| | | | |writte| |

| | | | |n | |

| | | | |instru| |

| | | | |ment | |

| | | | |eviden| |

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| | | | |the | |

| | | | |transf| |

| | | | |er of | |

| | | | |minera| |

| | | | |l | |

| | | | |rights| |

| | | | |and | |

| | | | |intere| |

| | | | |sts. | |

| | | | | | |

| | | |(q) |A | |

| | | | |writte| |

| | | | |n | |

| | | | |instru| |

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| | | | |joint | |

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| | | | |y | |

| | | | |betwee| |

| | | | |n two | |

| | | | |or | |

| | | | |more | |

| | | | |person| |

| | | | |s if | |

| | | | |at | |

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| | | | |one of| |

| | | | |the | |

| | | | |person| |

| | | | |s | |

| | | | |alread| |

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| | | | |proper| |

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| | | | | | |

| | | |(r) |A | |

| | | | |transf| |

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| | | | |pursua| |

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| | | | |sales | |

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| | | | |cannot| |

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| | | | |contai| |

| | | | |ns a | |

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| | | | |price | |

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| | | | |cation| |

| | | | |. | |

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| | | | |ed up | |

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| | | | |reflec| |

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| | | | |1976, | |

| | | | |Act | |

| | | | |No. | |

| | | | |451 of| |

| | | | |the | |

| | | | |Public| |

| | | | |Acts | |

| | | | |of | |

| | | | |1976, | |

| | | | |being | |

| | | | |sectio| |

| | | | |ns | |

| | | | |380.1 | |

| | | | |to | |

| | | | |380.18| |

| | | | |52 of | |

| | | | |the | |

| | | | |Michig| |

| | | | |an | |

| | | | |Compil| |

| | | | |ed | |

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| | | | |state | |

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| | | | |Act | |

| | | | |No. | |

| | | | |331 of| |

| | | | |the | |

| | | | |Public| |

| | | | |Acts | |

| | | | |of | |

| | | | |1993, | |

| | | | |being | |

| | | | |sectio| |

| | | | |ns | |

| | | | |211.90| |

| | | | |1 to | |

| | | | |211.90| |

| | | | |5 of | |

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