MCL - Act 108 of 2023

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SOLAR ENERGY FACILITIES TAXATION ACT

Act 108 of 2023

AN ACT to provide for the establishment of solar energy districts in certain local governmental units; to provide for the exemption from certain taxes; to levy and collect a specific tax on the owners or lessees of certain qualified facilities; 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; and to prescribe the powers and duties of certain state and local governmental officials.


History: 2023, Act 108, Imd. Eff. July 27, 2023




The People of the State of Michigan enact:
Document Type Description
Section 211.1151 Section Short title.
Section 211.1152 Section Definitions.
Section 211.1153 Section Solar energy districts; establishment by resolution; written notice; discretionary approval.
Section 211.1154 Section Solar energy exemption certificate; application; form, manner, and fees; transfer of application.
Section 211.1155 Section Qualified local governmental unit; approval or disapproval by resolution.
Section 211.1156 Section Issuance of certificate; effective date; maintenance of records.
Section 211.1157 Section Exemption from ad valorem property taxes; time period.
Section 211.1158 Section Qualified facility; annual form; nameplate capacity.
Section 211.1159 Section Solar energy facilities specific tax; levy; amount; disbursement of payments; renaissance zone exemption.
Section 211.1160 Section Revocation of certificate; grounds for revocation; notice; reinstatement of certificate; continuation payments.
Section 211.1161 Section Requirements for transfer of certificate.
Section 211.1162 Section Status report of exemptions to department.
Section 211.1163 Section Utilization report to legislature.
Section 211.1164 Section Removal of abandoned or improperly maintained qualified facilities; fee or bonding requirement.
Section 211.1165 Section Sunset of new exemptions; effectiveness of existing exemptions.