In an opinion issued on June 28, 2017, the Michigan State Supreme Court clarified the state’s test for non-profit charitable organizations seeking exemptions from property taxes. To qualify for an exemption, a property must be “owned and occupied by a nonprofit charitable institution” and used for the charitable organization’s exempt purpose. The opinion reversed lower court decisions that said non-profit charities must offer services at no cost to qualify for exempt status, and that non-profit charities could not use any criteria to select beneficiaries. The opinion was issued in Baruch SLS Inc. v. Tittabawassee . . .