HB-4917, As Passed House, June 30, 2005
June 9, 2005, Introduced by Reps. Tobocman, Kooiman, Gosselin, Marleau, Vander Veen, Stewart, Hunter, Mayes, Clemente, Leland, Accavitti, Farrah, Kolb, Gaffney, Amos, Green, Moolenaar, Walker, Nofs, Pastor, Garfield, Robertson, Sak, Hildenbrand, Palsrok and Farhat and referred to the Committee on Local Government and Urban Policy.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending section 7ff (MCL 211.7ff), as amended by 1998 PA 498.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 7ff. (1) For taxes levied after 1996, except as otherwise
provided in subsections (2) and (3) and except as limited in
subsections (4), (5), and (6), real property in a renaissance zone
and personal property located in a renaissance zone is exempt from
taxes collected under this act to the extent and for the duration
provided pursuant to the Michigan renaissance zone act, 1996 PA
376, MCL 125.2681 to 125.2696.
(2) Real and personal property in a renaissance zone is not
exempt from collection of the following:
(a) A special assessment levied by the local tax collecting
unit in which the property is located.
(b) Ad valorem property taxes specifically levied for the
payment of principal and interest of obligations approved by the
electors or obligations pledging the unlimited taxing power of the
local governmental unit.
(c) A tax levied under section 705, 1211c, or 1212 of the
revised school code, 1976 PA 451, MCL 380.705, 380.1211c, and
380.1212.
(3) Real property in a renaissance zone on which a casino is
operated and personal property of a casino located in a renaissance
zone is not exempt from the collection of taxes under this act. As
used in this subsection, "casino" means a casino regulated by this
state pursuant to the Michigan gaming control and revenue act, the
Initiated Law of 1996, MCL 432.201 to 432.226, and all property
associated or affiliated with the operation of a casino, including,
but not limited to, a parking lot, hotel, motel, or retail store.
(4) For residential rental property in a renaissance zone, the
exemption provided under this section is only available if that
residential rental property is in substantial compliance with all
applicable state and local zoning, building, and housing laws,
ordinances,
or codes and the either
of the following occurs:
(a) The property owner files an affidavit before December 31
in the immediately preceding tax year with the treasurer of the
local tax collecting unit in which the property is located stating
that the property is in substantial compliance with all applicable
state and local zoning, building, and housing laws, ordinances, or
codes.
(b) Beginning December 31, 2004, the qualified local
governmental unit in which the residential rental property is
located determines that the residential rental property is in
substantial compliance with all applicable state and local zoning,
building, and housing laws, ordinances, and codes on tax day as
provided in section 2. If the qualified local governmental unit in
which the residential rental property is located determines that
the residential rental property is in substantial compliance with
all applicable state and local zoning, building, and housing laws,
ordinances, and codes on tax day as provided in section 2, the
property owner is not required to file an affidavit under
subdivision (a).
(5) Except as otherwise provided in subsection (6), personal
property is exempt under this section if that property is located
in a renaissance zone on tax day as provided in section 2 and was
located in that renaissance zone for not less than 50% of the
immediately preceding tax year. The written statement required
under
section 18 19
shall identify all personal property
located
in
a renaissance zone on the tax day as
provided in section 2 and
shall indicate whether that personal property was located in that
renaissance zone for 50% of the immediately preceding tax year.
(6) Personal property located in a renaissance zone on tax day
as provided in section 2 and located in that renaissance zone for
less than 50% of the immediately preceding tax year is exempt under
this section if an owner of the personal property files an
affidavit
with the written statement required under section 18 19
stating that the personal property will be located in that
renaissance zone for not less than 50% of the tax year for which
the exemption is claimed. The written statement required under
section 18
19 shall identify all personal property located in
that
renaissance zone on the tax day as
provided in section 2 and
identify that personal property for which an exemption is claimed
under this subsection.
(7) As used in this section:
(a) "Qualified local governmental unit" means that term as
defined in section 3 of the Michigan renaissance zone act, 1996 PA
376, MCL 125.2683.
(b) (a)
"Renaissance zone" means that area
designated a
renaissance zone under the Michigan renaissance zone act, 1996 PA
376, MCL 125.2681 to 125.2696.
(c) (b)
"Residential rental property" means that
portion of
real property not occupied by an owner of that real property that
is classified as residential real property under section 34c, is a
multiple-unit dwelling, or is a dwelling unit in a multiple purpose
structure, used for residential purposes, and all personal property
located in that real property.