MichiganSB 07222025-2026 Regular SessionSenateWALLET

Economic development: commercial redevelopment; commercial rehabilitation act; modify. Amends secs. 2, 6, 7, 14 & 16 of 2005 PA 210 (MCL 207.842 et seq.). Last Action: ASSIGNED PA 0035'26 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, 1 costs, 0 mixed.

Earlier redevelopment tax breaks and application fixes

Michigan's State Tax Commission can start a commercial rehabilitation exemption on December 31 of the year it receives the application. The application must be complete before October 31 of the following year, and the commission must approve the earlier date. Applicants can also correct errors found after local approval or state certificate issuance. Local officials and the commission can approve or deny the correction. An approved correction after certificate issuance keeps the original effective date.

Longer tax breaks for commercial redevelopment

New commercial rehabilitation tax exemptions can be granted through December 31, 2035, extending the former December 31, 2025 cutoff. Local governments can set terms of 1 to 12 years, up from a 10-year maximum. Shorter terms can be extended using written criteria adopted when the certificate was approved. The total term cannot exceed 12 years after the facility is completed. Exemptions active on December 31, 2035 continue until their certificates expire.

Minimum investment for commercial redevelopment tax breaks

Commercial rehabilitation improvements must total at least 10% of the facility's true cash value when rehabilitation starts. Projects below that threshold do not qualify for the tax exemption. The start date is generally when the first building or other trade permit is issued. Earlier demolition work or a demolition permit does not count. Documented proof can establish a later start date.

Sponsors & Cosponsors

Sponsor

  • Jeremy Moss

    Democratic • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 119 • No: 24

House vote • 7/3/2026

passed; given immediate effect

Yes: 97 • No: 11 • Other: 2

Senate vote • 12/9/2025

PASSED

Yes: 22 • No: 13 • Other: 2

Actions Timeline

  1. ASSIGNED PA 0035'26 WITH IMMEDIATE EFFECT

    7/29/2026Senate
  2. FILED WITH SECRETARY OF STATE 7/22/2026 10:34 AM

    7/29/2026Senate
  3. APPROVED BY GOVERNOR 7/21/2026 1:34 PM

    7/29/2026Senate
  4. PRESENTED TO GOVERNOR 7/14/2026 11:14 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 #296 Yeas 97 Nays 11 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 # 329 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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