MichiganSB 07212025-2026 Regular SessionSenate

Economic development: commercial redevelopment; commercial redevelopment act; modify. Amends secs. 9, 12a, 16 & 18 of 1978 PA 255 (MCL 207.659 et seq.). Last Action: ASSIGNED PA 0034'26 WITH IMMEDIATE EFFECT

Sponsored By: Jeremy Moss (Democratic)

Signed by Governor

Economic development: commercial redevelopment

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 2 benefits, 0 costs, 1 mixed.

Business redevelopment tax breaks extended through 2035

Michigan local governments can approve new commercial redevelopment tax exemptions through December 31, 2035, instead of December 31, 2025. No new exemptions can be granted after that date. Exemptions already in effect continue until their certificates expire.

More business projects can get tax relief

Michigan's treasurer can approve up to 45 state education tax exclusions yearly, up from 25; the 60-day approval deadline is removed. New or replacement facilities must first receive a commercial facilities exemption certificate. Each exclusion can remove up to half the state education tax millage from the facility's special tax calculation for up to 6 years. The treasurer must find the relief necessary to reduce unemployment, promote economic growth, and increase capital investment in qualifying local governments. The law took effect immediately.

Business tax certificates get deadlines and corrections

A valid certificate exempts the facility and its tenants or users from regular property taxes while the certificate is active. Land and certain personal property remain taxable. Local governments set terms of 1–12 years; shorter terms can be extended, but never beyond 12 years after completion. A required occupancy certificate sets the completion date. Certificates expire December 30 of their final year, a revised deadline that can shorten relief. Applicants can correct discovered errors through the original application process; local governments may approve or deny the changes. Approved corrections require an amended certificate with the original effective date. Each year by June 15, granting local governments must report each exemption's status to the commission. Reports include current property value, the value used for the commercial facilities tax, and updated estimates of jobs retained or created.

Sponsors & Cosponsors

Sponsor

  • Jeremy Moss

    Democratic • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 118 • No: 25

House vote • 7/3/2026

passed; given immediate effect

Yes: 96 • No: 12 • Other: 2

Senate vote • 12/9/2025

PASSED

Yes: 22 • No: 13 • Other: 2

Actions Timeline

  1. ASSIGNED PA 0034'26 WITH IMMEDIATE EFFECT

    7/29/2026Senate
  2. FILED WITH SECRETARY OF STATE 7/22/2026 10:32 AM

    7/29/2026Senate
  3. APPROVED BY GOVERNOR 7/21/2026 1:32 PM

    7/29/2026Senate
  4. PRESENTED TO GOVERNOR 7/14/2026 11:12 AM

    7/15/2026Senate
  5. ORDERED ENROLLED

    7/3/2026Senate
  6. FULL TITLE AGREED TO

    7/3/2026Senate
  7. GIVEN IMMEDIATE EFFECT

    7/3/2026Senate
  8. returned to Senate

    7/3/2026House
  9. inserted full title

    7/3/2026House
  10. passed; given immediate effect Roll Call #295 Yeas 96 Nays 12 Excused 0 Not Voting 2

    7/3/2026House
  11. read a third time

    7/3/2026House
  12. placed on third reading

    7/2/2026House
  13. read a second time

    7/2/2026House
  14. placed on second reading

    7/2/2026House
  15. motion to discharge committee approved

    7/2/2026House
  16. rule suspended

    7/2/2026House
  17. referred to Committee on Finance

    12/10/2025House
  18. read a first time

    12/10/2025House
  19. REFERRED TO COMMITTEE OF THE WHOLE

    12/10/2025Senate
  20. REPORTED FAVORABLY WITHOUT AMENDMENT 12/9/2025

    12/10/2025Senate
  21. received on 12/09/2025

    12/9/2025House
  22. PASSED ROLL CALL # 328 YEAS 22 NAYS 13 EXCUSED 2 NOT VOTING 0

    12/9/2025Senate
  23. PLACED ON IMMEDIATE PASSAGE

    12/9/2025Senate
  24. RULES SUSPENDED

    12/9/2025Senate
  25. PLACED ON ORDER OF THIRD READING

    12/9/2025Senate

Bill Text

  • Public Act

    7/22/2026

  • As Passed by the House

    7/3/2026

  • As Passed by the Senate

    12/9/2025

  • Introduced

    12/2/2025

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