Bill Text: MI HB5310 | 2019-2020 | 100th Legislature | Introduced
Bill Title: Property tax; exemptions; exemption for certain erosion control property; modify. Amends sec. 7g of 1893 PA 206 (MCL 211.7g).
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-12-31 - Bill Electronically Reproduced 12/31/2019 [HB5310 Detail]
Download: Michigan-2019-HB5310-Introduced.html
HOUSE BILL NO. 5310
December 19, 2019, Introduced by Rep. Lilly and
referred to the Committee on Tax Policy.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending section 7g (MCL 211.7g).
the people of the state of michigan enact:
Sec. 7g. (1) The value of a seawall, jetty,
groin, dike, or other structure whose primary purpose is to prevent or control
erosion or prevent or control inundation or flooding on property affected by
waters or levels of the Great Lakes or their connecting waters and tributaries
as affected by levels of the Great Lakes is exempt from taxation. Qualified erosion control property is exempt from the
collection of taxes under this act.
(2)
The department of natural
resources shall, when if requested by the owner or the
assessor, determine if such seawall,
jetty, groin, dike, or other structure has as its primary purpose the
prevention or control of erosion. That whether property is qualified erosion control property.
(3) As used in this section, "qualified erosion control property" means a seawall, jetty, groin, dike, or other structural protection or safeguard the primary purpose of which is to prevent or control erosion or prevent or control inundation or flooding on property affected by waters or levels of the Great Lakes or their connecting waters and tributaries as affected by levels of the Great Lakes. Qualified erosion control property does not include a portion of structures which are a structure that is modified or designed to provide benefits other than erosion control or flood prevention. are not exempt from assessment for property tax.
