A base camp facility that was part of an alternative educational entity, and used to train high school students in life skills, was exempt from Michigan property taxation because it was used solely for educational purposes. The educational entity where the base camp was situated was owned and operated by a community school district that was an educational institution. The school district provided opportunities for educational leadership, problem solving, and team building skills training to students, adults, groups, and businesses at its base camp facility. Merely because the base camp charged a nominal fee to provide educational instruction to adults, groups, and businesses, it should not suffer the loss of its exempt status. The fee charged to provide these unique educational opportunities to the community was the approximate cost of the services provided, such as the overhead associated with operating the building and the salaries of the instructors who taught the courses, and did not negate the school district's primary purpose of education.

Flint Community Schools v. Mundy Township, Michigan Tax Tribunal, No. 0316686, June 19, 2006.


For further information on the items above contact: Catherine Bonnes at 269.567.4557 or Forrest Lewis at 517.336.7522.