Read the full stored bill text
SB-793, As Passed Senate, July 2, 2026
ERE S05147'25 *_SB793_APS_1 hb5f6r
SENATE BILL NO. 793
A bill to amend 1974 PA 198, entitled
"An act to provide for the establishment of plant rehabilitation
districts and industrial development districts in local
governmental units; to provide for the exemption from certain
taxes; to levy and collect a specific tax upon the owners of
certain facilities; to impose and provide for the disposition of an
administrative fee; to provide for the disposition of the tax; to
provide for the obtaining and transferring of an exemption
certificate and to prescribe the contents of those certificates; to
prescribe the powers and duties of the state tax commission and
certain officers of local governmental units; and to provide
penalties,"
by amending sections 3, 6, 7, and 9 (MCL 207.553, 207.556, 207.557,
February 19, 2026, Introduced by Senator WOJNO and referred to Committee on Regulatory
Affairs.
2
ERE S05147'25 *_SB793_APS_1 hb5f6r
and 207.559), section 3 as amended by 2010 PA 122, section 6 as
amended by 2021 PA 157, section 7 as amended by 2014 PA 514, and
section 9 as amended by 2014 PA 513.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 3. (1) "Plant rehabilitation district" means an area of a 1
local governmental unit established as provided in section 4. 2
"Commencement" of the restoration, replacement, or construction 3
means the date the first building or other trade permit is issued 4
related to the restoration, replacement, or construction of the 5
facility, unless sufficient documented proof can be provided to 6
show that restoration, replacement, or construction did not start 7
until a later date. Commencement of the restoration, replacement, 8
or construction does not include demolition activity, or the 9
issuance of a demolition permit, that occurs before the issue date 10
of the first building or other trade permit. 11
(2) "Development organization" means any economic development 12
corporation, downtown development authority, tax increment 13
financing authority, or organization under the supervision of and 14
created for economic development purposes by a local governmental 15
unit. 16
(3) (2) "Industrial development district" means an area 17
established by a local governmental unit as provided in under 18
section 4. 19
(3) "Industrial facility tax" means the specific tax levied 20
under this act. 21
(4) "Industrial facilities exemption certificate" means a 22
certificate issued pursuant to sections 5, 6, and 7. 23
(5) "Industrial facility tax" means the specific tax levied 24
under this act. 25
3
ERE S05147'25 *_SB793_APS_1 hb5f6r
(6) "Manufacturing facility" means buildings and structures, 1
including the machinery, equipment, furniture, and fixtures located 2
in the buildings and structures, the primary purpose of which is 1 3
or more of the following: 4
(a) The manufacture of goods or materials or the processing of 5
goods and materials by physical or chemical change. 6
(b) The provision of research and development laboratories of 7
companies whether or not the company manufactures the products 8
developed from their research activities. 9
(7) "Michigan economic development corporation" means that 10
term as defined in section 4 of the Michigan strategic fund act, 11
1984 PA 270, MCL 125.2004. 12
(8) "Michigan strategic fund" means the Michigan strategic 13
fund created in section 5 of the Michigan strategic fund act, 1984 14
PA 270, MCL 125.2005. 15
(9) "Plant rehabilitation district" means an area of a local 16
governmental unit established under section 4. 17
(10) (5) "Replacement" means the complete or partial 18
demolition of obsolete industrial property and the complete or 19
partial reconstruction or installation of new property of similar 20
utility. 21
(11) (6) "Restoration" means changes to obsolete industrial 22
property other than replacement as may be required to restore the 23
property, together with all appurtenances to the property, to an 24
economically efficient functional condition. Restoration does not 25
include delayed maintenance or the substitution or addition of 26
tangible personal property without major renovation of the 27
industrial property. A program involving expenditures for changes 28
to the industrial property improvements aggregating less than 10% 29
4
ERE S05147'25 *_SB793_APS_1 hb5f6r
of the true cash value at commencement of the restoration of the 1
industrial property improvements is delayed maintenance. 2
Restoration includes major both of the following: 3
(a) Major renovation, including, but not necessarily limited 4
to, all of the following: 5
(i) The improvement of floor loads. , 6
(ii) The correction of deficient or excessive height. , new 7
(iii) New or improved building equipment, including heating, 8
ventilation, and lighting. , reducing 9
(iv) Reducing multistory facilities to 1 or 2 stories. , 10
improved 11
(v) Improved structural support, including foundations. , 12
improved 13
(vi) Improved roof structure and cover. , floor 14
(vii) Floor replacement. , improved 15
(viii) Improved wall placement. , improved 16
(ix) Improved exterior and interior appearance of buildings. , 17
improvements 18
(x) Improvements or modifications of machinery and equipment 19
to improve efficiency, decrease operating costs, or to increase 20
productive capacity. , and other 21
(xi) Other physical changes as may be required to restore the 22
industrial property to an economically efficient functional 23
condition. , and shall include land 24
(b) Land and building improvements and other tangible personal 25
property incident to the improvements. 26
(7) "State equalized valuation" means the valuation determined 27
under 1911 PA 44, MCL 209.1 to 209.8. 28
(12) (8) "Speculative building" means a building that meets 1 29
5
ERE S05147'25 *_SB793_APS_1 hb5f6r
of the following criteria and the machinery, equipment, furniture, 1
and fixtures located in the building: 2
(a) A new building that meets all of the following: 3
(i) The building is owned by, or approved as a speculative 4
building by resolution of, a local governmental unit in which the 5
building is located or the building is owned by a development 6
organization and located in the district of the development 7
organization. 8
(ii) The building is constructed for the purpose of providing a 9
manufacturing facility before the identification of a specific user 10
of that building. 11
(iii) The building does not qualify as a replacement facility. 12
(b) The building is an existing building on an improved parcel 13
of industrial property used for the manufacturing of goods or 14
materials or processing of goods or materials. Not more than 1 15
building shall be awarded an industrial facilities exemption 16
certificate under this subdivision. A building that complies with 17
this subdivision shall be is presumed to have been constructed 18
within 9 years of the filing of the application for an industrial 19
facilities exemption certificate and shall comply with must meet 20
all of the following requirements: 21
(i) Has Have been unoccupied for at least 4 years immediately 22
preceding the date the certificate is issued. 23
(ii) Is Be in an industrial development district created before 24
January 1, 2011. 25
(iii) Is Be located in a county with a population of more than 26
22,000 and less than 24,500 containing a city with a population of 27
more than 3,600 according to the last decennial census. 28
(9) "Development organization" means any economic development 29
6
ERE S05147'25 *_SB793_APS_1 hb5f6r
corporation, downtown development authority, tax increment 1
financing authority, or an organization under the supervision of 2
and created for economic development purposes by a local 3
governmental unit. 4
(10) "Manufacturing facility" means buildings and structures, 5
including the machinery, equipment, furniture, and fixtures located 6
therein, the primary purpose of which is 1 or more of the 7
following: 8
(a) The manufacture of goods or materials or the processing of 9
goods and materials by physical or chemical change. 10
(b) The provision of research and development laboratories of 11
companies whether or not the company manufactures the products 12
developed from their research activities. 13
(11) "Taxable value" means that value determined under section 14
27a of the general property tax act, 1893 PA 206, MCL 211.27a. 15
(13) "State equalized valuation" means the valuation 16
determined under 1911 PA 44, MCL 209.1 to 209.8. 17
(14) (12) "Strategic response center" means a facility that 18
provides catastrophe response solutions through the development and 19
staffing of a national response center for which a plant 20
rehabilitation district or an industrial development district was 21
created before December 31, 2007. 22
(15) "Taxable value" means that value determined under section 23
27a of the general property tax act, 1893 PA 206, MCL 211.27a. 24
Sec. 6. (1) The legislative body of the local governmental 25
unit, not more than 60 days after receipt by its clerk of the 26
application, shall by resolution either approve or disapprove the 27
application for an industrial facilities exemption certificate in 28
accordance with section 9 and the other provisions of this act. If 29
7
ERE S05147'25 *_SB793_APS_1 hb5f6r
disapproved, the reasons shall be set forth in writing in the 1
resolution. If approved, the clerk shall forward the application to 2
the commission within 60 days of after approval or before October 3
31 of that year, whichever is first, or as otherwise provided in 4
section 7 in order to receive the industrial facilities exemption 5
certificate effective for the following year. If disapproved, the 6
clerk shall return the application to the applicant. The applicant 7
may appeal the disapproval to the commission within 10 days after 8
the date of the disapproval.the reasons must be set forth in 9
writing in the resolution, and the clerk shall send, by certified 10
mail, a copy of the resolution to the applicant and the assessor. 11
(2) A new industrial facilities exemption certificate shall 12
must not be approved and issued under this act after December 30, 13
2021 for any personal property that qualifies as eligible 14
manufacturing personal property as defined under section 9m of the 15
general property tax act, 1893 PA 206, MCL 211.9m. 16
Sec. 7. (1) Within 60 days after receipt of an approved 17
application or an appeal of a disapproved application that was 18
submitted to the commission before October 31 of that year, the 19
commission shall determine whether the facility is a speculative 20
building or designed and acquired primarily for the purpose of 21
restoration or replacement of obsolete industrial property or the 22
construction of new industrial property, and whether the facility 23
otherwise complies with section 9 and with the other provisions of 24
this act. If the commission so finds, it shall issue an industrial 25
facilities exemption certificate. Before issuing a certificate, the 26
commission shall must notify the state treasurer of the application 27
and shall must obtain the written concurrence of the department of 28
licensing and regulatory affairs Michigan strategic fund or, if the 29
8
ERE S05147'25 *_SB793_APS_1 hb5f6r
Michigan strategic fund delegates this action to the Michigan 1
economic development corporation, the Michigan economic development 2
corporation, that the application complies with the requirements in 3
section 9. Except as otherwise provided in this section and section 4
7a, the effective date of the certificate for a replacement 5
facility or new facility is the immediately succeeding December 31 6
following the date the certificate is issued. For a speculative 7
building or a portion of a speculative building, except as 8
otherwise provided in section 7a, the effective date of the 9
certificate is the immediately succeeding December 31 following the 10
date the speculative building, or the portion of a speculative 11
building, is used as a manufacturing facility. 12
(2) The commission shall send an industrial facilities 13
exemption certificate, when issued, by mail to the applicant , and 14
a certified copy by mail to the assessor of the assessing unit in 15
which the facility is located or to be located. , and that The copy 16
shall of the certificate sent to the assessor must be filed in his 17
or her the assessor's office. Notice of the commission's refusal to 18
issue a certificate shall must be sent by mail to the same persons. 19
(3) Notwithstanding any other provision of this act, if on 20
December 29, 1986 a local governmental unit passed a resolution 21
approving an exemption certificate for 10 years for real and 22
personal property but the commission did not receive the 23
application until 1992 and the application was not made complete 24
until 1995, then the commission shall issue, for that property, an 25
industrial facilities exemption certificate that begins December 26
30, 1987 and ends December 30, 1997. 27
(4) Notwithstanding any other provision of this act, if 28
pursuant to under section 16a a local governmental unit passed a 29
9
ERE S05147'25 *_SB793_APS_1 hb5f6r
resolution approving an industrial facilities exemption certificate 1
for a new facility on October 14, 2003 for a certificate that 2
expired in December 2002, the commission shall issue for that 3
property an industrial facilities exemption certificate that begins 4
on December 30, 2002 and ends December 30, 2009. 5
(5) Notwithstanding any other provision of this act, if on or 6
before February 10, 2007 a local governmental unit passed a 7
resolution approving an amendment of an industrial facilities 8
exemption certificate for a replacement facility and that 9
certificate was revoked by the commission effective December 30, 10
2005 with the order of revocation issued by the commission on April 11
10, 2006, notwithstanding the revocation, the commission shall 12
retroactively amend the certificate and give full effect to the 13
amended certificate, which shall must include the additional 14
personal property expenditures described in the resolution amending 15
the certificate, for the period of time beginning when the 16
certificate was originally approved until the certificate was 17
revoked. 18
(6) Notwithstanding any other provision of this act, if on 19
July 23, 2012, a local governmental unit passed a resolution 20
approving an industrial facilities exemption certificate for a new 21
facility, but the application was not made complete until 2013, the 22
commission shall issue for that property an industrial facilities 23
exemption certificate that begins on December 31, 2012 and ends 24
December 31, 2024. 25
(7) Notwithstanding any other provision of this act, if on 26
February 21, 2012, a local governmental unit passed a resolution 27
approving an industrial facilities exemption certificate for a new 28
facility, but the application was not made complete until 2013, the 29
10
ERE S05147'25 *_SB793_APS_1 hb5f6r
commission shall issue for that property an industrial facilities 1
exemption certificate that begins on December 31, 2012. 2
(8) If the commission receives an application under this act 3
for an industrial facilities exemption certificate for a new 4
facility or a replacement facility and the application is made 5
complete before October 31 following the year in which the 6
application is received by the commission, the commission may issue 7
for that property an industrial facilities exemption certificate 8
that has an effective date of December 31 of the year in which the 9
application was received by the commission. 10
(9) If an error or mistake in an application for an industrial 11
facilities exemption certificate is discovered after the local 12
governmental unit has passed a resolution approving the application 13
or after the commission has issued a certificate for the 14
application, an applicant may submit an amended application in the 15
same manner as an original application under this act that corrects 16
the error or mistake. The legislative body of the local 17
governmental unit and the commission may approve or deny the 18
amended application. If the commission previously issued a 19
certificate for the original application and approves an amended 20
application under this subsection, the commission shall issue an 21
amended certificate for the amended application with the same 22
effective date as the original certificate. 23
(10) If the clerk of the qualified local governmental unit 24
failed to forward an application, an amended or transfer 25
application, or a request to revoke a certificate that was approved 26
by the legislative body of the qualified local governmental unit 27
before October 31 of that year to the commission before October 31 28
but filed the application, the amended or transfer application, or 29
11
ERE S05147'25 *_SB793_APS_1 hb5f6r
the request to revoke a certificate before October 31 of the 1
immediately succeeding year and the commission approves the 2
application, the amended or transfer application, or the request to 3
revoke a certificate, notwithstanding any other provision of this 4
act, the certificate shall be is considered to be issued, 5
transferred, amended, or revoked on December 31 of the year in 6
which the local governmental unit approved the application, the 7
amended or transfer application, or the request to revoke the 8
certificate. 9
(11) Beginning October 1, 2013, the commission shall do all of 10
the following for each industrial facilities exemption certificate 11
approved or disapproved by the commission under subsection (8), 12
(9), or (10): 13
(a) Notify the office of the member of the house of 14
representatives of this state and the office of the senator of this 15
state, who represent the geographic area in which the property 16
covered by the application for a certificate is located, that an 17
application for a certificate has been approved or disapproved 18
under subsection (8), (9), or (10). 19
(b) Publish on its website a copy of the certificate if 20
approved, or a copy of the denial notice if disapproved, under 21
subsection (8), (9), or (10) and whatever additional information 22
the commission considers appropriate regarding the application. 23
Sec. 9. (1) The legislative body of the local governmental 24
unit, in its resolution approving an application, shall set forth a 25
finding and determination that the granting of the industrial 26
facilities exemption certificate, considered together with the 27
aggregate amount of industrial facilities exemption certificates 28
previously granted and currently in force, shall will not have the 29
12
ERE S05147'25 *_SB793_APS_1 hb5f6r
effect of substantially impeding impede the operation of the local 1
governmental unit or impairing impair the financial soundness of a 2
taxing unit that levies an ad valorem property tax in the local 3
governmental unit in which the facility is located or is to be 4
located. If the state equalized valuation of property proposed to 5
be exempt pursuant to an application under consideration, 6
considered together with the aggregate state equalized valuation of 7
property exempt under certificates previously granted and currently 8
in force, exceeds 5% of the state equalized valuation of the local 9
governmental unit, the commission, with the approval of the state 10
treasurer, shall make a separate finding and shall include a 11
statement in the order approving the industrial facilities 12
exemption certificate that exceeding that amount shall not have the 13
effect of substantially impeding the operation of the local 14
governmental unit or impairing the financial soundness of an 15
affected taxing unit. 16
(2) Except for an application for a speculative building, 17
which is governed by subsection (4), the legislative body of the 18
local governmental unit shall not approve an application and the 19
commission shall not grant an industrial facilities exemption 20
certificate unless the applicant complies with all of the following 21
requirements: 22
(a) The commencement of the restoration, replacement, or 23
construction of the facility occurred not earlier than 12 months 24
before the filing of the application for the industrial facilities 25
exemption certificate. If the application is not filed within the 26
12-month period, the application may be filed within the succeeding 27
12-month period and the industrial facilities exemption certificate 28
shall in this case expire expires 1 year earlier than it would have 29
13
ERE S05147'25 *_SB793_APS_1 hb5f6r
expired if the application had been timely filed. This subdivision 1
does not apply for applications filed with the local governmental 2
unit after December 31, 1983. 3
(b) For applications made after December 31, 1983, the 4
proposed facility shall be is located within a plant rehabilitation 5
district or industrial development district that was duly 6
established in a local governmental unit eligible under this act to 7
establish a district and that was established upon on a request 8
filed or by the local governmental unit's own initiative taken 9
before the commencement of the restoration, replacement, or 10
construction of the facility. 11
(c) For applications made after December 31, 1983, the 12
commencement of the restoration, replacement, or construction of 13
the facility occurred not earlier than 6 months before the filing 14
of the application for the industrial facilities exemption 15
certificate. 16
(d) The application relates to a construction, restoration, or 17
replacement program that when completed constitutes a new or 18
replacement facility within the meaning of this act and that shall 19
be situated within a plant rehabilitation district or industrial 20
development district duly established in a local governmental unit 21
eligible under this act to establish the district. 22
(e) Completion of the facility is calculated to, and will at 23
the time of issuance of when the certificate is issued have the 24
reasonable likelihood to, create employment, retain employment, 25
prevent a loss of employment, or produce energy in the community in 26
which the facility is situated. 27
(f) Completion of the facility does not constitute merely the 28
addition of machinery and equipment for the purpose of increasing 29
14
ERE S05147'25 *_SB793_APS_1 hb5f6r
productive capacity but rather is primarily for the purpose and 1
will primarily have the effect of restoration, replacement, or 2
updating the technology of obsolete industrial property. An 3
increase in productive capacity, even though significant, is not an 4
impediment to the issuance of an industrial facilities exemption 5
certificate if other criteria in this section and act are met. This 6
subdivision does not apply to a new facility. 7
(g) The provisions of subdivision Subdivision (c) do does not 8
apply to a new facility located in an existing industrial 9
development district and owned by a person who filed an application 10
that applied for an industrial facilities exemption certificate in 11
April of 1992 if the application was approved by the local 12
governing body and was denied by the state tax commission in April 13
of 1993. 14
(h) The provisions of subdivisions Subdivisions (b) and (c) 15
and section 4(3) do not apply to 1 or more of the following: 16
(i) A facility located in an industrial development district 17
and owned by a person who filed an application that applied for an 18
industrial facilities exemption certificate in October 1995 for 19
construction that was commenced in July 1992 in a district that was 20
established by the legislative body of the local governmental unit 21
in July 1994. An industrial facilities exemption certificate 22
described in this subparagraph shall expire expires as provided in 23
section 16(3). 24
(ii) A facility located in an industrial development district 25
that was established in January 1994 and that was owned by a person 26
who filed an application that applied for an industrial facilities 27
exemption certificate in February 1994 if the personal property and 28
real property portions of the application were approved by the 29
15
ERE S05147'25 *_SB793_APS_1 hb5f6r
legislative body of the local governmental unit and the personal 1
property portion of the application was approved by the state tax 2
commission in December 1994 and the real property portion of the 3
application was denied by the state tax commission in December 4
1994. An industrial facilities exemption certificate described in 5
this subparagraph shall expire expires as provided in section 6
16(3). 7
(iii) A facility located in an industrial development district 8
that was established in December 1995 and that was owned by a 9
person who filed an application that applied for an industrial 10
facilities exemptions certificate in November or December 1995 for 11
construction that was commenced in September 1995. 12
(iv) A facility located in an industrial development district 13
and owned by a person who filed an application that applied for an 14
industrial facilities exemption certificate in July 2001 for 15
construction that was commenced in February 2001 in a district that 16
was established by the legislative body of the local governmental 17
unit in September 2001. An industrial facilities exemption 18
certificate described in this subparagraph shall expire expires as 19
provided in section 16. The facility described in this subparagraph 20
shall must be taxed under this act as if it was granted an 21
industrial facilities exemption certificate in October 2001, and a 22
corrected tax bill shall must be issued by the local tax collecting 23
unit if the local tax collecting unit has possession of the tax 24
roll or by the county treasurer if the county has possession of the 25
tax roll. If granting the industrial facilities exemption 26
certificate under this subparagraph results in an overpayment of 27
the tax, a rebate, including any interest and penalties paid, shall 28
must be made to the taxpayer by the local tax collecting unit if 29
16
ERE S05147'25 *_SB793_APS_1 hb5f6r
the local tax collecting unit has possession of the tax roll or by 1
the county treasurer if the county has possession of the tax roll 2
within 30 days of the date the exemption is granted. The rebate 3
shall be is without interest. 4
(v) A facility located in an industrial development district 5
and owned by a person who filed an application that applied for an 6
industrial facilities exemption certificate in December 2005 for 7
construction that was commenced in September 2005 in a district 8
that was established by the legislative body of the local 9
governmental unit in December 2005. An industrial facilities 10
exemption certificate described in this subparagraph shall expire 11
expires as provided in section 16. 12
(vi) A facility located in an existing industrial development 13
district and owned by a person who that filed or amended an 14
application for an industrial facilities exemption certificate for 15
real property in July 2006 if the application was approved by the 16
legislative body of the local governmental unit in September 2006 17
but not submitted to the state tax commission until September 2006. 18
(vii) A new facility located in an existing industrial 19
development district and owned by a person who that filed or 20
amended an application for an industrial facilities exemption 21
certificate for personal property in June 2006 if the application 22
was approved by the legislative body of the local governmental unit 23
in August 2006 but not submitted to the state tax commission until 24
2007. The effective date of the certificate shall be is December 25
31, 2006. 26
(viii) A new facility located in an industrial development 27
district that was established by the legislative body of the local 28
governmental unit in September of 2007 for construction that was 29
17
ERE S05147'25 *_SB793_APS_1 hb5f6r
commenced in March 2007 and for which an application for an 1
industrial facilities exemption certificate was filed in September 2
of 2007. 3
(ix) A facility located in an industrial development district 4
that was established by the legislative body of the local 5
governmental unit in August 2007 and that was owned by a person who 6
filed an application that applied for an industrial facilities 7
exemption certificate in June 2007 for equipment that was purchased 8
in January 2007. 9
(x) A facility located in an industrial development district 10
that otherwise meets the criteria of this act and that has received 11
written approval from the chairperson of the Michigan economic 12
growth authority.strategic fund. 13
(xi) A new facility located in an industrial development 14
district that was established by the legislative body of the local 15
governmental unit in August of 2008 for construction that was 16
commenced in December 2005 and a certificate of occupancy issued in 17
September 2006 for which an application for an industrial 18
facilities exemption certificate was filed in August of 2008. 19
(xii) A facility located in an industrial development district 20
and owned by a person who filed an application that applied for a 21
certificate for real and personal property in April 2005 if the 22
application was approved by the legislative body of the local 23
governmental unit in July 2005 for construction that was commenced 24
in July 2004. 25
(xiii) A facility located in an industrial development district 26
that was established by the legislative body of the local 27
governmental unit in December 2007 for construction that was 28
commenced in September 2007 and a certificate of occupancy issued 29
18
ERE S05147'25 *_SB793_APS_1 hb5f6r
in September 2008 for which an application for an industrial 1
facilities exemption certificate was approved in May of 2008. 2
(i) The provisions of subdivision Subdivision (c) do does not 3
apply to any of the following: 4
(i) A new facility located in an existing industrial 5
development district and owned by a person who filed an application 6
that applied for an industrial facilities exemption certificate in 7
October 1993 if the application was approved by the legislative 8
body of the local governmental unit and the real property portion 9
of the application was denied by the state tax commission in 10
December 1993. 11
(ii) A new facility located in an existing industrial 12
development district and owned by a person who filed an application 13
that applied for an industrial facilities exemption certificate in 14
September 1993 if the personal property portion of the application 15
was approved by the legislative body of the local governmental unit 16
and the real property portion of the application was denied by the 17
legislative body of the local governmental unit in October 1993 and 18
subsequently approved by the legislative body of the local 19
governmental unit in September 1994. 20
(iii) A facility located in an existing industrial development 21
district and owned by a person who filed an application that 22
applied for an industrial facilities exemption certificate in 23
August 1993 if the application was approved by the local 24
governmental unit in September 1993 and the application was denied 25
by the state tax commission in December 1993. 26
(iv) A facility located in an existing industrial development 27
district and occupied by a person who filed an application that 28
applied for an industrial facilities exemption certificate in June 29
19
ERE S05147'25 *_SB793_APS_1 hb5f6r
of 1995 if the application was approved by the legislative body of 1
the local governmental unit in October of 1995 for construction 2
that was commenced in November or December of 1994. 3
(v) A facility located in an existing industrial development 4
district and owned by a person who filed an application that 5
applied for an industrial facilities exemption certificate in June 6
of 1995 if the application was approved by the legislative body of 7
the local governmental unit in July of 1995 and the personal 8
property portion of the application was approved by the state tax 9
commission in November of 1995. 10
(j) If the facility is locating in a plant rehabilitation 11
district or an industrial development district from another 12
location in this state, the owner of the facility is not delinquent 13
in any of the taxes described in section 10(1)(a) of the Michigan 14
renaissance zone act, 1996 PA 376, MCL 125.2690, or substantially 15
delinquent in any of the taxes described in and as provided under 16
section 10(1)(b) of the Michigan renaissance zone act, 1996 PA 376, 17
MCL 125.2690. 18
(3) If the replacement facility when completed will not be 19
located on the same premises or contiguous premises as the obsolete 20
industrial property, then the applicant shall make provision 21
provide for the obsolete industrial property by demolition, sale, 22
or transfer to another person with the effect that the obsolete 23
industrial property shall will within a reasonable time again be 24
subject to assessment and taxation under the general property tax 25
act, 1893 PA 206, MCL 211.1 to 211.155, or be used in a manner 26
consistent with the general purposes of this act, subject to 27
approval of the commission. 28
(4) The legislative body of the local governmental unit shall 29
20
ERE S05147'25 *_SB793_APS_1 hb5f6r
not approve an application and the commission shall not grant an 1
industrial facilities exemption certificate that applies to a 2
speculative building unless the speculative building is located or 3
is to be located in a plant rehabilitation district or industrial 4
development district duly established by a local governmental unit 5
eligible under this act to establish a district; the speculative 6
building was constructed less than 9 years before the filing of the 7
application for the industrial facilities exemption certificate; 8
the speculative building has not been occupied since completion of 9
construction; and the speculative building otherwise qualifies 10
under subsection (2)(e) for an industrial facilities exemption 11
certificate. An industrial facilities exemption certificate granted 12
under this subsection shall expire expires as provided in section 13
16(3). 14
(5) Not later than September 1, 1989, the commission shall 15
provide to all local assessing units the name, address, and 16
telephone number of the person on the commission staff responsible 17
for providing procedural information concerning this act. After 18
October 1, 1989, a local unit of government shall notify each 19
prospective applicant of this information in writing. 20
(6) Notwithstanding any other provision of this act, if on 21
December 29, 1986 a local governmental unit passed a resolution 22
approving an exemption certificate for 10 years for real and 23
personal property but the commission did not receive the 24
application until 1992 and the application was not made complete 25
until 1995, then the commission shall issue, for that property, an 26
industrial facilities exemption certificate that begins December 27
30, 1987 and ends December 30, 1997. The facility described in this 28
subsection shall must be taxed under this act as if it was granted 29
21
ERE S05147'25 *_SB793_APS_1 hb5f6r
an industrial facilities exemption certificate on December 30, 1
1987. 2
(7) Notwithstanding any other provision of this act, if a 3
local governmental unit passed a resolution approving an industrial 4
facilities exemption certificate for a new facility on July 8, 1991 5
but rescinded that resolution and passed a resolution approving an 6
industrial facilities exemption certificate for that same facility 7
as a replacement facility on October 21, 1996, the commission shall 8
issue for that property an industrial facilities exemption 9
certificate that begins December 30, 1991 and ends December 2003. 10
The replacement facility described in this subsection shall must be 11
taxed under this act as if it was granted an industrial facilities 12
exemption certificate on December 30, 1991. 13
(8) Property owned or operated by a casino is not industrial 14
property or otherwise eligible for an abatement or reduction of ad 15
valorem property taxes under this act. As used in this subsection, 16
"casino" means a casino or a parking lot, hotel, motel, convention 17
and trade center, or retail store owned or operated by a casino, an 18
affiliate, or an affiliated company, regulated by this state 19
pursuant to the Michigan gaming control and revenue act, Gaming 20
Control and Revenue Act, 1996 IL 1, MCL 432.201 to 432.226. 21
(9) Notwithstanding section 16a and any other provision of 22
this act, if a local governmental unit passed a resolution 23
approving an industrial facilities exemption certificate for a new 24
facility on October 28, 1996 for a certificate that expired in 25
December 2003 and the local governmental unit passes a resolution 26
approving the extension of the certificate after December 2003 and 27
before March 1, 2006, the commission shall issue for that property 28
an industrial facilities exemption certificate that begins on 29
22
ERE S05147'25 *_SB793_APS_1 hb5f6r
December 30, 2005 and ends December 30, 2010 as long as the 1
property continues to qualify under this act. 2
(10) Notwithstanding any other provision of this act, if the 3
commission issued an industrial facilities exemption certificate 4
for a new facility on December 8, 1998 but revoked that industrial 5
facilities exemption certificate for that same facility effective 6
December 30, 2006 and that new facility is purchased by a buyer on 7
or before November 1, 2007, the commission shall issue for that 8
property an industrial facilities exemption certificate that begins 9
December 31, 1998 and ends December 30, 2010 and shall transfer 10
that industrial facilities exemption certificate to the buyer. The 11
new facility described in this subsection shall must be taxed under 12
this act as if it was granted an industrial facilities exemption 13
certificate effective on December 31, 1998. 14
(11) Notwithstanding any other provision of this act, if the 15
commission issued industrial facilities exemption certificates for 16
new facilities on October 30, 2002, September 9, 2003, and November 17
30, 2005 but revoked the industrial facilities exemption 18
certificates for the same facilities effective December 30, 2007 19
and the new facilities continue to qualify under this act, the 20
commission shall issue for the properties industrial facilities 21
exemption certificates which that end respectively on December 30, 22
2008, December 30, 2009, and December 30, 2011. 23
(12) Notwithstanding any other provision of this act, if in 24
August 2008 a local governmental unit passed a resolution approving 25
an exemption certificate for 12 years for real and personal 26
property but the commission did not receive the application until 27
2008, then the commission shall issue, for that property, an 28
industrial facilities exemption certificate that begins December 29
23
Final Page
ERE S05147'25 *_SB793_APS_1 hb5f6r
31, 2006 and ends December 30, 2018. The facility described in this 1
subsection shall must be taxed under this act as if it had been 2
granted an industrial facilities exemption certificate on December 3
31, 2006. 4
(13) Notwithstanding any other provision of this act, if in 5
September 2011 or October 2011 a local governmental unit passed a 6
resolution approving an exemption certificate for 12 years for 7
personal property but the commission did not receive the 8
application until November 2011 and the commission approved the 9
applications in May 2012, then the commission shall issue, for that 10
property, an industrial facilities exemption certificate that 11
begins December 31, 2011 and ends December 30, 2023. The facility 12
described in this subsection shall must be taxed under this act as 13
if it had been granted an industrial facilities exemption 14
certificate on December 31, 2011. 15
(14) Notwithstanding any other provision of this act, if on 16
August 23, 2011 a local governmental unit passed a resolution 17
approving an exemption certificate for 12 years for real property 18
and the emergency manager subsequently appointed for that local 19
community issued an order approving the exemption certificate on 20
November 8, 2013 but the commission did not receive the application 21
until November 27, 2013, then the commission shall issue, for that 22
property, an industrial facilities exemption certificate that 23
begins December 31, 2011 and ends December 30, 2023. The real 24
property component of the facility described in this subsection 25
shall must be taxed under this act as if it had been granted an 26
industrial facilities exemption certificate on December 31, 2011. 27