Bill Text: MI SB0360 | 2019-2020 | 100th Legislature | Introduced
Bill Title: Property tax: exemptions; certain eligible data center property; provide exemption. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 9p.
Spectrum: Slight Partisan Bill (Republican 10-4)
Status: (Introduced - Dead) 2019-06-05 - Referred To Committee On Economic And Small Business Development [SB0360 Detail]
Download: Michigan-2019-SB0360-Introduced.html
SENATE BILL No. 360
June 5, 2019, Introduced by Senators STAMAS, ANANICH, NESBITT, HERTEL, HORN, MACGREGOR, SCHMIDT, ZORN, VICTORY, OUTMAN, LUCIDO, BIZON and HOLLIER and referred to the Committee on Economic and Small Business Development.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
(MCL 211.1 to 211.155) by adding section 9p.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 9p. (1) For taxes levied after December 31, 2015 and
before January 1, 2036, eligible data center property is exempt
from the collection of taxes under this act. This exemption may be
claimed only by a person, including, but not limited to, a
colocated business, that owns the eligible data center property and
that owns, leases, or otherwise occupies all or part of the
qualified data center in which the eligible data center property is
located.
(2) As used in this section:
(a) "Colocated business" means that term as defined in section
4ee of the general sales tax act, 1933 PA 167, MCL 205.54ee, or
section 4cc of the use tax act, 1937 PA 94, MCL 205.94cc.
(b) "Data center equipment" means that term as defined in
section 4ee of the general sales tax act, 1933 PA 167, MCL
205.54ee, or section 4cc of the use tax act, 1937 PA 94, MCL
205.94cc.
(c) "Eligible data center property" means the real property on
which a qualified data center is located and all of its data center
equipment.
(d) "Qualified data center" means that term as defined in
section 4ee of the general sales tax act, 1933 PA 167, MCL
205.54ee, or section 4cc of the use tax act, 1937 PA 94, MCL
205.94cc.
