March 24, 2016, Introduced by Rep. Farrington and referred to the Committee on Tax Policy.
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 2015 PA 123.
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 filing an affidavit 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 not later than by
February
20 of the first year that the eligible manufacturing
personal
property is eligible personal property in a manner
provided
by section 7(8) of the state essential services assessment
act,
2014 PA 92, MCL 211.1057. The affidavit shall be in a form
prescribed
by the state tax commission.each
year.
(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.