The Michigan General Property Tax Act states that all property within the jurisdiction is subject to taxation unless what?

The correct answer highlights that, according to the Michigan General Property Tax Act, all property is subject to taxation unless it is expressly exempted. This principle establishes a general rule where the burden of taxation applies broadly, but there are specific exceptions that have been codified in law. These exceptions can include various types of properties such as those owned by nonprofit organizations, religious institutions, or certain government properties, which are explicitly stated to be exempt from property taxes.

The necessity for properties to be expressly exempted means that unless there is a clear legal provision providing for an exemption, the default assumption is that the property will be taxable. This principle promotes clarity and fairness in tax assessments by ensuring that property owners and assessors alike understand the general applicability of tax obligations, while also being able to identify the specific instances where exemptions apply.

Understanding this aspect of the law is critical for assessors, as determining taxable status involves reviewing statutory definitions and criteria that define exemptions, thereby enabling accurate and just property tax assessments within Michigan.