Are any properties exempt from assessments?

Yes, four categories. The covenants list them:

- **(a)** All properties to the extent of any easement or other interest dedicated to and accepted by the local public authority and devoted to public use
- **(b)** All **Common Properties**
- **(c)** All properties exempted from taxation by the laws of the State of Michigan, on the terms and to the extent of those legal exemptions
- **(d)** All properties owned by the Developer, its successors and assigns, and held by them for sale or re-sale

**And then a sentence that overrides all four.** The covenants add that notwithstanding any provision, **no land or improvements devoted to dwelling use shall be exempt** from the assessments, charges or liens.

So if there is a dwelling on it, it is assessed. That closing sentence is what stops any of the exemptions being used to shelter a house.

**The Developer exemption is historical.** The covenants also state that in no event shall any assessment be levied against or be due from the Developer for lots owned by it.

**What this means for an ordinary member.** Very little — your lot is assessed whether or not it is built on. A vacant lot carries the assessment just as a built one does, at whichever rate that particular lot is classed at, primary or secondary.

**If you think an exemption applies to a property you own**, that is a conversation for the office rather than an assumption.

*Source: Restrictive Covenants, Article V, Section 11.*