Title 211, TAXATION OF REAL AND PERSONAL PROPERTY

Sec. 5. The purpose of this act is to encourage commercial development of and uniform production from low grade mineral resources in the state of Michigan.

Sec. 6. There is appropriated from the general fund $1,651,000.00 for reimbursement of governmental units and school districts for the amount by which property tax revenue, excluding revenue included in the calculation of payments made under section 21(1) of the state school aid …

Sec. 1. After the expiration of 6 months from and after the time when any deed made to the state under the provisions of section 127 or section 67a of Act 206 of the Public Acts of 1893 , being the general tax law, and acts amendatory thereto, shall have been recorded in the offi…

Sec. 1. All bonds hereafter issued by any county, township, city, village, school district or community college district within the state pursuant to statute are exempted from all taxation.

Sec. 1. (1) If the department of natural resources discovers before the execution and delivery of a deed or the execution of a contract for the sale of any land, apparent title to which vested in this state by virtue of a tax sale, that this state, or any board, officer, commissi…

Sec. 2. (1) The land or part of the land withheld shall be conveyed by deed by the department to the grantee or grantees, including this state, that would have had title to the land if the apparent title had not vested in this state as a result of tax sale proceedings. (2) If any…

Sec. 3. Taxes and special assessments subsequently assessed upon property acquired by the public prior to the tax day shall be rejected by the state treasurer and shall be reassessed in the same manner as if the land or part of the land had not been sold at tax sale. In case a ge…

Sec. 4. (1) Payment of valid taxes and special assessments due on lands in which an interest was acquired by this state, or any board, officer, commission, department, public corporation, governmental subdivision, or agency of this state, except lands under the jurisdiction and c…

Sec. 5. There is hereby appropriated from the general fund of the state from moneys not otherwise appropriated not to exceed the sum of $10,000.00 for the purpose of making the aforesaid payments.

Sec. 1. This act shall be known and may be cited as the "state essential services assessment act".

Sec. 3. As used in this act: (a) Except as otherwise provided in subparagraph (ii), "acquisition cost" means that term as defined in subparagraph (i), as follows: (i) "Acquisition cost" means the fair market value of personal property at the time of acquisition by the first owner…

Sec. 5. (1) Beginning January 1, 2016, the state essential services assessment is levied on all eligible personal property as provided in this section. (2) The assessment under this section is a state specific tax on the eligible personal property owned by, leased to, or in the p…

Sec. 7. (1) The department shall collect and administer the assessment as provided in this section. (2) Not later than May 1 in each assessment year, the department shall make available in electronic form to each eligible claimant a statement for calculation of the assessment as …

Sec. 7a. (1) For the 2021 tax year only, if, due to the COVID-19 pandemic, a combined document as required in section 9m(2) or 9n(2) of the general property tax act, 1893 PA 206, MCL 211.9m and 211.9n, was not properly filed to claim an exemption for personal property that would …

Sec. 9. (1) The fund board may adopt a resolution to exempt from the assessment under this act eligible personal property designated in the resolution as provided in this section and described in subsection (3)(c) that is owned by, leased to, or in the possession of an eligible c…

Sec. 11. (1) Proceeds of the assessment collected under section 7 shall be credited to the general fund. (2) Beginning in fiscal year 2014-2015 and each fiscal year thereafter, the legislature shall appropriate funds in an amount equal to the necessary expenses incurred by the de…

Sec. 1. This act shall be known and may be cited as the "alternative state essential services assessment act".

Sec. 3. As used in this act: (a) Except as otherwise provided in subparagraph (ii), "acquisition cost" means that term as defined in subparagraph (i), as follows: (i) "Acquisition cost" means the fair market value of personal property at the time of acquisition by the first owner…

Sec. 5. (1) Beginning January 1, 2016, the alternative state essential services assessment is levied on all eligible personal property as provided in this section. (2) The assessment under this section is a state tax on the eligible personal property owned by, leased to, or in th…

Sec. 7. (1) The department shall collect and administer the alternative state essential services assessment as provided in this section. (2) Not later than May 1 in each assessment year, the department shall make available in electronic form to each eligible claimant a statement …

Sec. 9. (1) Proceeds of the assessment collected under section 7 shall be credited to the general fund. (2) Beginning in fiscal year 2014-2015 and each fiscal year thereafter, the legislature shall appropriate funds in an amount equal to the necessary expenses incurred by the dep…

Sec. 1. This act shall be known and may be cited as the "uniform federal lien registration act".

Sec. 2. This act shall apply only to federal tax liens and to other notices of federal liens which under any act of congress or any regulation adopted pursuant to an act of congress are required or permitted to be filed in the same manner as notices of federal tax liens.

Sec. 3. (1) Notices of liens, certificates, and other notices affecting federal tax liens or other federal liens shall be filed pursuant to this act. (2) Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the li…

Sec. 4. Certification of notices of liens, certificates, or other notices affecting federal liens by the secretary of the treasury of the United States or the secretary's delegate, or by any official or entity of the United States responsible for the filing or certifying of notic…

Sec. 5. (1) If a notice of a federal lien or a notice of revocation of any certificate described in subsection (2) is presented to the secretary of state, the secretary of state shall cause the notice to be marked, held, and indexed pursuant to section 9519 of the uniform commerc…

Sec. 6. (1) The fee for filing and indexing a notice of lien, certificate, or notice affecting the lien is as follows: (a) For a lien, on real estate or on tangible and intangible property, the same fee provided by law for recording a real estate mortgage. (b) For a certificate o…

Sec. 7. This act shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this act among states enacting it.

Sec. 8. Act No. 162 of the Public Acts of 1967, being sections 211.671 to 211.679 of the Michigan Compiled Laws, is repealed.

Sec. 1. Whenever the title to any land, heretofore conveyed, under section 7 or section 8 of Act No. 155 of the Public Acts of 1937, as amended, being sections 211.357 and 211.358 of the Compiled Laws of 1948, to a municipality for public use, revests in the state of Michigan for…

Sec. 1. This act may be cited as the "solar energy facilities taxation act".

Sec. 2. As used in this act: (a) "Applicant" means an owner or lessee of a qualified facility. (b) "Commission" means the state tax commission created by 1927 PA 360, MCL 209.101 to 209.107. (c) "Construction in progress" means a facility not yet placed in service but for which o…

Sec. 3. (1) One or more solar energy districts may be established in a qualified local governmental unit in any of the following ways: (a) Pursuant to subsections (2) to (4), by resolution of the legislative body of the qualified local governmental unit that has a zoning ordinanc…

Sec. 4. (1) After a district is established under section 3, including any district considered to exist pursuant to section 3(1)(b) or (c) or simultaneously with a request to establish a district, the owner or lessee of a qualified facility not yet placed in service may file an a…

Sec. 5. (1) The legislative body of the qualified local governmental unit, not more than 120 days after receipt of the application by the clerk, shall by resolution either approve or disapprove the application for a certificate in accordance with all provisions of this act. The c…

Sec. 6. (1) Not more than 90 days after receipt of a copy of a complete application and resolution approving the application adopted under section 5, the commission shall approve the application if it determines that the qualified facility complies with all provisions of this act…

Sec. 7. A qualified facility for which a certificate is in effect, but not the land on which the qualified facility is located, for the period on and after the effective date of the certificate and continuing for 20 years is exempt from ad valorem property taxes collected under t…

Sec. 8. (1) An owner or lessee that claims an exemption under this act shall provide to the qualified local governmental unit an annual form as of December 31 of each year indicating the nameplate capacity in alternating current of the qualified facility. The annual form must be …

Sec. 9. (1) The solar energy facilities tax is levied on the owner or lessee of a qualified facility to which a certificate is in effect under this act, as described in subsections (2) to (5). (2) Except as provided in subsections (3), (4), and (5), the amount of the solar energy…

Sec. 10. (1) Upon receipt of a request by certified mail to the commission by the holder of a certificate requesting revocation of the certificate, the commission shall by order revoke the certificate for any of the following reasons: (a) The facility has not yet been placed in s…

Sec. 11. (1) Not later than 30 days after a qualified local governmental unit receives a request to transfer a certificate, the qualified local governmental unit shall approve the transfer from the holder of the certificate and assign the certificate to a new owner or lessee of t…

Sec. 12. Not later than June 15 each year, each qualified local governmental unit granting a certificate shall report to the department on the status of each exemption. The report must include the current taxable value of the property to which the exemption pertains.

Sec. 13. (1) The department annually shall prepare and submit to the committees of the house of representatives and senate responsible for tax policy and economic development issues a report on the utilization of this act, based on the information filed with the commission. (2) A…

Sec. 14. As a condition to an exemption granted under this act, a qualified local governmental unit may impose a fee or adopt a bonding requirement for a qualified facility if the purpose of the fee or bond is to provide for the removal of an abandoned or improperly maintained qu…

Sec. 15. A new exemption must not be granted under this act after December 31, 2031, but an exemption then in effect continues until the expiration or revocation of the certificate.

Sec. 1. If an assessing officer finds that any real property or personal property that for any reason is exempt from taxation under the laws of this state is not being used for the purposes for which the tax exemption is granted, the assessing officer shall place the property on …