HB-4557, As Passed House, June 18, 2015HB-4557, As Passed Senate, June 18, 2015

SENATE SUBSTITUTE FOR

HOUSE BILL NO. 4557

     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 added by 2012 PA 397.

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

with the assessor of the township or city in which the eligible

manufacturing personal property is located not later than 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.

     (2) As used in this subsection, "eligible 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.