Bill Text: MI SB0573 | 2017-2018 | 99th Legislature | Engrossed
Bill Title: Property tax; exemptions; delivery of combined document for certain facilities subject to industrial facilities exemption certificates; modify deadline date. Amends sec. 11a of 1974 PA 198 (MCL 207.561a). TIE BAR WITH: SB 0570'17
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2017-12-28 - Assigned Pa 264'17 With Immediate Effect [SB0573 Detail]
Download: Michigan-2017-SB0573-Engrossed.html
SB-0573, As Passed House, December 7, 2017
SB-0573, As Passed Senate, October 11, 2017
SENATE BILL No. 573
September 14, 2017, Introduced by Senator PROOS and referred to the Committee on Finance.
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 section 11a (MCL 207.561a), as amended by 2016 PA 110.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 11a. (1) If a facility was subject to an industrial
facilities exemption certificate on or after December 31, 2012,
notwithstanding any other provision of this act to the contrary,
that portion of the facility that is eligible manufacturing
personal property shall remain subject to the industrial facilities
tax and shall remain exempt from ad valorem property taxes as
provided in section 8 until that eligible manufacturing personal
property would otherwise be exempt from the collection of taxes
under section 9m, 9n, or 9o of the general property tax act, 1893
PA 206, MCL 211.9m, 211.9n, and 211.9o. The holder of an industrial
facilities exemption certificate that has been extended under this
subsection shall indicate that portion of a facility that is
eligible manufacturing personal property by annually filing the
combined document required under section 9m or 9n of the general
property tax act, 1893 PA 206, MCL 211.9m and 211.9n, with the
assessor of the township or city in which the eligible
manufacturing
personal property is located by February 20 of each
year.the date required under section 9m or 9n of
the general
property tax act, 1893 PA 206, MCL 211.9m and 211.9n.
(2) As used in this section:
(a) "Eligible manufacturing personal property" means that term
as defined in section 9m of the general property tax act, 1893 PA
206, MCL 211.9m.
(b) "Eligible personal property" means that term as defined in
section 3(e)(iii) of the state essential services assessment act,
2014 PA 92, MCL 211.1053.
Enacting section 1. This amendatory act takes effect December
31, 2017.
Enacting section 2. This amendatory act does not take effect
unless Senate Bill No. 570
of the 99th Legislature is enacted into law.
