reglab/statecodes huggingface dataset:
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 24 of 1995 - Michigan Economic Growth Authority Act (207.801 - 207.810) › Section 207.809 - Eligibility for Credits; Issuance of Certificate.

207.809 Eligibility for credits; issuance of certificate.
Sec. 9.
(1) An authorized business is eligible for the credits provided in sections 37c, 37d, and 38g(19) to (24) of the single business tax act, 1975 PA 228, MCL 208.37c, 208.37d, and 208.38g, and sections 407 and 431 of the Michigan business tax act, 2007 PA 36, MCL 208.1407 and 208.1431.
(2) The authority shall issue a certificate each year to an authorized business that states the following:
(a) That the eligible business is an authorized business.
(b) The amount of the tax credit for the designated tax year.
(c) The taxpayer's federal employer identification number or the Michigan treasury number assigned to the taxpayer.
History:
1995, Act 24, Imd. Eff. Apr. 18, 1995 ;-- Am. 2000, Act 144, Imd. Eff. June 6, 2000 ;-- Am. 2007, Act 150, Imd. Eff. Dec. 14, 2007
Compiler's Notes:
For transfer of powers and duties of Michigan economic growth authority to Michigan strategic fund board and abolishment of Michigan economic growth authority, see E.R.O. No. 2012-4, compiled at MCL 125.1994.
Popular Name:
MEGA
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 593 of 2002 - Michigan Next Energy Authority Act (207.821 - 207.827) › Section 207.821 - Short Title.

207.821 Short title.
Sec. 1.
This act shall be known and may be cited as the "Michigan next energy authority act".
History:
2002, Act 593, Imd. Eff. Oct. 17, 2002
Compiler's Notes:
For transfer of powers and authority of Michigan next energy authority from department of management and budget to department of labor and economic growth by Type I transfer, see E.R.O. No. 2003-1, compiled at MCL 445.2011.For transfer of Michigan next energy authority from department of energy, labor, and economic growth to Michigan strategic fund, see E.R.O. No. 2011-4, compiled at MCL 445.2030.For transfer of powers and duties of Michigan next energy authority and Michigan next energy authority board to Michigan strategic fund and abolishment of Michigan next energy authority and Michigan next energy authority board, see E.R.O. No. 2012-4, compiled at MCL 125.1994.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 593 of 2002 - Michigan Next Energy Authority Act (207.821 - 207.827) › Section 207.823 - Michigan Next Energy Authority; Creation; Powers and Duties; Contract; Records and Accounts.

207.823 Michigan next energy authority; creation; powers and duties; contract; records and accounts.
Sec. 3.
(1) There is created by this act a public body corporate and politic known as the Michigan next energy authority. The authority shall be located within the department.
(2) The authority shall exercise its prescribed statutory powers, duties, and functions independently of the director of the department. The budgeting, procurement, and related administrative functions of the authority shall be performed under the direction and supervision of the director of the department.
(3) The authority may contract with the department for the purpose of maintaining the rights and interests of the authority.
(4) The accounts of the authority may be subject to annual financial audits by the state auditor general. Records of the authority shall be maintained according to generally accepted accounting principles.
History:
2002, Act 593, Imd. Eff. Oct. 17, 2002
Compiler's Notes:
For transfer of powers and authority of Michigan next energy authority from department of management and budget to department of labor and economic growth by Type I transfer, see E.R.O. No. 2003-1, compiled at MCL 445.2011.For transfer of Michigan next energy authority from department of energy, labor, and economic growth to Michigan strategic fund, see E.R.O. No. 2011-4, compiled at MCL 445.2030.For transfer of powers and duties of Michigan next energy authority and Michigan next energy authority board to Michigan strategic fund and abolishment of Michigan next energy authority and Michigan next energy authority board, see E.R.O. No. 2012-4, compiled at MCL 125.1994.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 593 of 2002 - Michigan Next Energy Authority Act (207.821 - 207.827) › Section 207.824 - Powers and Duties of Board.

207.824 Powers and duties of board.
Sec. 4.
(1) An authority created under this act is governed by a board consisting of the members of the authority under the Michigan economic growth authority act, 1995 PA 24, MCL 207.801 to 207.810.
(2) The board shall organize and adopt its own policies, procedures, schedule of regular meetings, and a regular meeting date, place, and time. The board shall conduct all business at public meetings held in compliance with the open meetings act, 1976 PA 267, MCL 15.261 to 15.275. Public notice of the time, date, and place of each meeting shall be given in the manner required by the open meetings act, 1976 PA 267, MCL 15.261 to 15.275.
(3) A writing prepared, owned, used, in the possession of, or retained by the board in the performance of an official function shall be made available to the public in compliance with the freedom of information act, 1976 PA 442, MCL 15.231 to 15.246.
(4) A board may act only by resolution. A majority of the members of the board then in office, or of any committee of the board, shall constitute a quorum for the transaction of business.
(5) The board may employ legal and technical experts, private consultants, accountants, and other agents or employees for rendering professional and technical assistance and advice as may be necessary. The authority shall determine the qualifications, duties, and compensation of those it employs.
History:
2002, Act 593, Imd. Eff. Oct. 17, 2002
Compiler's Notes:
For transfer of powers and authority of Michigan next energy authority from department of management and budget to department of labor and economic growth by Type I transfer, see E.R.O. No. 2003-1, compiled at MCL 445.2011.For transfer of Michigan next energy authority from department of energy, labor, and economic growth to Michigan strategic fund, see E.R.O. No. 2011-4, compiled at MCL 445.2030.For transfer of powers and duties of Michigan next energy authority and Michigan next energy authority board to Michigan strategic fund and abolishment of Michigan next energy authority and Michigan next energy authority board, see E.R.O. No. 2012-4, compiled at MCL 125.1994.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 593 of 2002 - Michigan Next Energy Authority Act (207.821 - 207.827) › Section 207.826 - Tax Exemption.

207.826 Tax exemption.
Sec. 6.
The authority created under this act shall be exempt from and shall not be required to pay taxes on property, both real and personal, belonging to the authority, which is used for a public purpose. Property of the authority is public property devoted to an essential public and governmental function and purpose.
History:
2002, Act 593, Imd. Eff. Oct. 17, 2002
Compiler's Notes:
For transfer of powers and authority of Michigan next energy authority from department of management and budget to department of labor and economic growth by Type I transfer, see E.R.O. No. 2003-1, compiled at MCL 445.2011.For transfer of Michigan next energy authority from department of energy, labor, and economic growth to Michigan strategic fund, see E.R.O. No. 2011-4, compiled at MCL 445.2030.For transfer of powers and duties of Michigan next energy authority and Michigan next energy authority board to Michigan strategic fund and abolishment of Michigan next energy authority and Michigan next energy authority board, see E.R.O. No. 2012-4, compiled at MCL 125.1994.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 593 of 2002 - Michigan Next Energy Authority Act (207.821 - 207.827) › Section 207.827 - Construction of Act.

207.827 Construction of act.
Sec. 7.
This act shall be construed liberally to effectuate the legislative intent and its purposes. All powers granted shall be cumulative and not exclusive and shall be broadly interpreted to effectuate the intent and purposes and not as a limitation of powers.
History:
2002, Act 593, Imd. Eff. Oct. 17, 2002
Compiler's Notes:
For transfer of powers and authority of Michigan next energy authority from department of management and budget to department of labor and economic growth by Type I transfer, see E.R.O. No. 2003-1, compiled at MCL 445.2011.For transfer of Michigan next energy authority from department of energy, labor, and economic growth to Michigan strategic fund, see E.R.O. No. 2011-4, compiled at MCL 445.2030.For transfer of powers and duties of Michigan next energy authority and Michigan next energy authority board to Michigan strategic fund and abolishment of Michigan next energy authority and Michigan next energy authority board, see E.R.O. No. 2012-4, compiled at MCL 125.1994.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 210 of 2005 - Commercial Rehabilitation Act (207.841 - 207.856) › Section 207.841 - Short Title.

207.841 Short title.
Sec. 1.
This act shall be known and may be cited as the "commercial rehabilitation act".
History:
2005, Act 210, Imd. Eff. Nov. 17, 2005
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 210 of 2005 - Commercial Rehabilitation Act (207.841 - 207.856) › Section 207.843 - Commercial Rehabilitation District; Establishment by Qualified Rehabilitation District; Adoption of Resolution; Notice and Opportunity for Hearing; Findings and Determination; Rejection.

207.843 Commercial rehabilitation district; establishment by qualified rehabilitation district; adoption of resolution; notice and opportunity for hearing; findings and determination; rejection.
Sec. 3.
(1) A qualified local governmental unit, by resolution of its legislative body, may establish 1 or more qualified rehabilitation districts that may consist of 1 or more parcels or tracts of land or a portion of a parcel or tract of land, if at the time the resolution is adopted, the parcel or tract of land or portion of a parcel or tract of land within the district is a qualified facility.
(2) The legislative body of a qualified local governmental unit may establish a commercial rehabilitation district on its own initiative or upon a written request filed by the owner or owners of property comprising at least 50% of all taxable value of the property located within a proposed commercial rehabilitation district. The written request must be filed with the clerk of the qualified local governmental unit.
(3) Before adopting a resolution establishing a commercial rehabilitation district, the legislative body shall give written notice by certified mail to the county in which the proposed district is to be located and the owners of all real property within the proposed commercial rehabilitation district and shall afford an opportunity for a hearing on the establishment of the commercial rehabilitation district at which any of those owners and any other resident or taxpayer of the qualified local governmental unit may appear and be heard. The legislative body shall give public notice of the hearing not less than 10 days or more than 30 days before the date of the hearing.
(4) The legislative body of the qualified local governmental unit, in its resolution establishing a commercial rehabilitation district, shall set forth a finding and determination that the district meets the requirements set forth in subsection (1) and shall provide a copy of the resolution by certified mail to the county in which the district is located.
(5) Within 28 days after receiving a copy of the resolution establishing a commercial rehabilitation district, the county may reject the establishment of the district by 1 of the following methods:
(a) If the county has an elected county executive, by written notification to the qualified local governmental unit.
(b) If the county does not have an elected county executive, by a resolution of the county board of commissioners provided to the qualified local governmental unit.
History:
2005, Act 210, Imd. Eff. Nov. 17, 2005
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 210 of 2005 - Commercial Rehabilitation Act (207.841 - 207.856) › Section 207.844 - Commercial Rehabilitation Exemption Certificate; Filing Application by Owner of Qualified Facility; Notice and Hearing.

207.844 Commercial rehabilitation exemption certificate; filing application by owner of qualified facility; notice and hearing.
Sec. 4.
(1) If a commercial rehabilitation district is established under section 3, the owner of a qualified facility may file an application for a commercial rehabilitation exemption certificate with the clerk of the qualified local governmental unit that established the commercial rehabilitation district. The application shall be filed in the manner and form prescribed by the commission. The application shall contain or be accompanied by a general description of the qualified facility, a general description of the proposed use of the qualified facility, the general nature and extent of the rehabilitation to be undertaken, a descriptive list of the fixed building equipment that will be a part of the qualified facility, a time schedule for undertaking and completing the rehabilitation of the qualified facility, a statement of the economic advantages expected from the exemption, including the number of jobs to be retained or created as a result of rehabilitating the qualified facility, including expected construction employment, and information relating to the requirements in section 8.
(2) Upon receipt of an application for a commercial rehabilitation exemption certificate, the clerk of the qualified local governmental unit shall notify in writing the assessor of the local tax collecting unit in which the qualified facility is located, and the legislative body of each taxing unit that levies ad valorem property taxes in the qualified local governmental unit in which the qualified facility is located. Before acting upon the application, the legislative body of the qualified local governmental unit shall hold a public hearing on the application and give public notice to the applicant, the assessor, a representative of the affected taxing units, and the general public. The hearing on each application shall be held separately from the hearing on the establishment of the commercial rehabilitation district.
History:
2005, Act 210, Imd. Eff. Nov. 17, 2005
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 210 of 2005 - Commercial Rehabilitation Act (207.841 - 207.856) › Section 207.845 - Commercial Rehabilitation Exemption Certificate; Approval or Disapproval of Application.

207.845 Commercial rehabilitation exemption certificate; approval or disapproval of application.
Sec. 5.
The legislative body of the qualified local governmental unit, not more than 60 days after receipt of the application by the clerk, shall by resolution either approve or disapprove the application for a commercial rehabilitation exemption certificate in accordance with section 8 and the other provisions of this act. The clerk shall retain the original of the application and resolution. If approved, the clerk shall forward a copy of the application and resolution to the commission. If disapproved, the reasons shall be set forth in writing in the resolution, and the clerk shall send, by certified mail, a copy of the resolution to the applicant and to the assessor. A resolution is not effective unless approved by the commission as provided in section 6.
History:
2005, Act 210, Imd. Eff. Nov. 17, 2005
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 210 of 2005 - Commercial Rehabilitation Act (207.841 - 207.856) › Section 207.846 - Commercial Rehabilitation Exemption Certificate; Issuance; Form; Contents; Effective Date; Maintenance of Record and Copies.

207.846 Commercial rehabilitation exemption certificate; issuance; form; contents; effective date; maintenance of record and copies.
Sec. 6.
(1) Not more than 60 days after receipt of a copy of the application and resolution adopted under section 5, the commission shall approve or disapprove the resolution.
(2) Following approval of the application by the legislative body of the qualified local governmental unit and the commission, the commission shall issue to the applicant a commercial rehabilitation exemption certificate in the form the commission determines, which shall contain all of the following:
(a) A legal description of the real property on which the qualified facility is located.
(b) A statement that unless revoked as provided in this act the certificate shall remain in force for the period stated in the certificate.
(c) A statement of the taxable value of the qualified facility, separately stated for real and personal property, for the tax year immediately preceding the effective date of the certificate after deducting the taxable value of the land and personal property other than personal property assessed pursuant to sections 8(d) and 14(6) of the general property tax act, 1893 PA 206, MCL 211.8 and 211.14.
(d) A statement of the period of time authorized by the legislative body of the qualified local governmental unit within which the rehabilitation shall be completed.
(e) If the period of time authorized by the legislative body of the qualified local governmental unit pursuant to subdivision (b) is less than 10 years, the exemption certificate shall contain the factors, criteria, and objectives, as determined by the resolution of the qualified local governmental unit, necessary for extending the period of time, if any.
(3) Except as otherwise provided in section 8(4), the effective date of the certificate is the December 31 immediately following the date of issuance of the certificate.
(4) The commission shall file with the clerk of the qualified local governmental unit a copy of the commercial rehabilitation exemption certificate, and the commission shall maintain a record of all certificates filed. The commission shall also send, by certified mail, a copy of the commercial rehabilitation exemption certificate to the applicant and the assessor of the local tax collecting unit in which the qualified facility is located.
History:
2005, Act 210, Imd. Eff. Nov. 17, 2005 ;-- Am. 2019, Act 44, Imd. Eff. July 8, 2019
Compiler's Notes:
Enacting section 1 of Act 44 of 2019 provides:"Enacting section 1. This amendatory act is intended to be retroactive and effective beginning December 31, 2017."
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 210 of 2005 - Commercial Rehabilitation Act (207.841 - 207.856) › Section 207.847 - Exemption of Qualified Facility From Tax; Duration of Force and Effect of Certificate; Commencement; Date of Issuance; Extension.

207.847 Exemption of qualified facility from tax; duration of force and effect of certificate; commencement; date of issuance; extension.
Sec. 7.
(1) A qualified facility for which a commercial rehabilitation exemption certificate is in effect, but not the land on which the rehabilitated facility is located, or personal property other than personal property assessed pursuant to sections 8(d) and 14(6) of the general property tax act, 1893 PA 206, MCL 211.8 and 211.14, for the period on and after the effective date of the certificate and continuing so long as the commercial rehabilitation exemption certificate is in force, is exempt from ad valorem property taxes collected under the general property tax act, 1893 PA 206, MCL 211.1 to 211.157.
(2) Unless earlier revoked as provided in section 12, a commercial rehabilitation exemption certificate shall remain in force and effect for a period to be determined by the legislative body of the qualified local governmental unit. The certificate may be issued for a period of at least 1 year, but not to exceed 10 years. If the number of years determined is less than 10, the certificate may be subject to review by the legislative body of the qualified local governmental unit and the certificate may be extended. The total amount of time determined for the certificate including any extensions shall not exceed 10 years after the completion of the qualified facility. The certificate shall commence with its effective date and end on the December 31 immediately following the last day of the number of years determined. The date of issuance of a certificate of occupancy, if required by appropriate authority, shall be the date of completion of the qualified facility.
(3) If the number of years determined by the legislative body of the qualified local governmental unit for the period a certificate remains in force is less than 10 years, the review of the certificate for the purpose of determining an extension shall be based upon factors, criteria, and objectives that shall be placed in writing, determined and approved at the time the certificate is approved by resolution of the legislative body of the qualified local governmental unit and sent, by certified mail, to the applicant, the assessor of the local tax collecting unit in which the qualified facility is located, and the commission.
History:
2005, Act 210, Imd. Eff. Nov. 17, 2005
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 210 of 2005 - Commercial Rehabilitation Act (207.841 - 207.856) › Section 207.849 - Determining Value of Each Qualified Facility.

207.849 Determining value of each qualified facility.
Sec. 9.
The assessor of each qualified local governmental unit in which there is a qualified facility with respect to which 1 or more commercial rehabilitation exemption certificates have been issued and are in force shall determine annually as of December 31 the value and taxable value, both for real and personal property, of each qualified facility separately, having the benefit of a certificate and upon receipt of notice of the filing of an application for the issuance of a certificate, shall determine and furnish to the local legislative body the value and the taxable value of the property to which the application pertains and other information as may be necessary to permit the local legislative body to make the determinations required by section 8(2).
History:
2005, Act 210, Imd. Eff. Nov. 17, 2005
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 210 of 2005 - Commercial Rehabilitation Act (207.841 - 207.856) › Section 207.851 - Lien.

207.851 Lien.
Sec. 11.
The amount of the tax applicable to real property, until paid, is a lien upon the real property to which the certificate is applicable. Proceedings upon the lien as provided by law for the foreclosure in the circuit court of mortgage liens upon real property may commence only upon the filing by the appropriate collecting officer of a certificate of nonpayment of the commercial rehabilitation tax applicable to real property, together with an affidavit of proof of service of the certificate of nonpayment upon the owner of the qualified facility by certified mail, with the register of deeds of the county in which the qualified facility is situated.
History:
2005, Act 210, Imd. Eff. Nov. 17, 2005
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 210 of 2005 - Commercial Rehabilitation Act (207.841 - 207.856) › Section 207.852 - Commercial Rehabilitation Exemption Certificate; Revocation; Transfer to Subsequent Owner.

207.852 Commercial rehabilitation exemption certificate; revocation; transfer to subsequent owner.
Sec. 12.
(1) The legislative body of the qualified local governmental unit may, by resolution, revoke the commercial rehabilitation exemption certificate of a facility if it finds that the completion of rehabilitation of the qualified facility has not occurred within the time authorized by the legislative body in the exemption certificate or a duly authorized extension of that time, or that the holder of the commercial rehabilitation exemption certificate has not proceeded in good faith with the operation of the qualified facility in a manner consistent with the purposes of this act and in the absence of circumstances that are beyond the control of the holder of the exemption certificate.
(2) Upon receipt of a request by certified mail to the legislative body of the qualified local governmental unit by the holder of a commercial rehabilitation exemption certificate requesting revocation of the certificate, the legislative body of the qualified local governmental unit may, by resolution, revoke the certificate.
(3) Upon the written request of the holder of a revoked commercial rehabilitation exemption certificate to the legislative body of the qualified local governmental unit and the commission or upon the application of a subsequent owner to the legislative body of the qualified local governmental unit to transfer the revoked commercial rehabilitation exemption certificate to a subsequent owner, and the submission to the commission of a resolution of concurrence by the legislative body of the qualified local governmental unit in which the qualified facility is located, and if the qualified facility continues to qualify under this act, the commission may reinstate a revoked commercial rehabilitation exemption certificate for the holder or a subsequent owner that has applied for the transfer.
History:
2005, Act 210, Imd. Eff. Nov. 17, 2005 ;-- Am. 2018, Act 250, Imd. Eff. June 28, 2018
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 210 of 2005 - Commercial Rehabilitation Act (207.841 - 207.856) › Section 207.853 - Transfer and Assignment of Certificate.

207.853 Transfer and assignment of certificate.
Sec. 13.
A commercial rehabilitation exemption certificate may be transferred and assigned by the holder of the certificate to a new owner of the qualified facility if the qualified local governmental unit approves the transfer after application by the new owner.
History:
2005, Act 210, Imd. Eff. Nov. 17, 2005
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 210 of 2005 - Commercial Rehabilitation Act (207.841 - 207.856) › Section 207.854 - Status Report by Local Government.

207.854 Status report by local government.
Sec. 14.
Not later than October 15 each year, each qualified local governmental unit granting a commercial rehabilitation exemption shall report to the commission on the status of each exemption. The report must include the current value of the property to which the exemption pertains, the value on which the commercial rehabilitation tax is based, and a current estimate of the number of jobs retained or created by the exemption.
History:
2005, Act 210, Imd. Eff. Nov. 17, 2005
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 210 of 2005 - Commercial Rehabilitation Act (207.841 - 207.856) › Section 207.855 - Report to Legislature.

207.855 Report to legislature.
Sec. 15.
(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 commercial rehabilitation districts, based on the information filed with the commission.
(2) After this act has been in effect for 3 years, the department shall prepare and submit to the committees of the house of representatives and senate responsible for tax policy and economic development issues an economic analysis of the costs and benefits of this act in the 3 qualified local governmental units in which it has been most heavily utilized.
History:
2005, Act 210, Imd. Eff. Nov. 17, 2005
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 210 of 2005 - Commercial Rehabilitation Act (207.841 - 207.856) › Section 207.856 - Exemption Not Granted After December 31, 2025.

207.856 Exemption not granted after December 31, 2025.
Sec. 16.
A new exemption shall not be granted under this act after December 31, 2025, but an exemption then in effect shall continue until the expiration of the exemption certificate.
History:
2005, Act 210, Imd. Eff. Nov. 17, 2005 ;-- Am. 2015, Act 218, Imd. Eff. Dec. 15, 2015 ;-- Am. 2020, Act 217, Imd. Eff. Oct. 15, 2020
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 236 of 2022 - Attainable Housing Facilities Act (207.901 - 207.916) › Section 207.901 - Short Title.

207.901 Short title.
Sec. 1.
This act may be cited as the "attainable housing facilities act".
History:
2022, Act 236, Imd. Eff. Dec. 13, 2022
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 236 of 2022 - Attainable Housing Facilities Act (207.901 - 207.916) › Section 207.903 - Attainable Housing District; Establishment by Qualified Local Governmental Unit; Adoption of Resolution; Notice and Opportunity for Hearing; Findings and Determination.

207.903 Attainable housing district; establishment by qualified local governmental unit; adoption of resolution; notice and opportunity for hearing; findings and determination.
Sec. 3.
(1) A qualified local governmental unit, by resolution of its legislative body, may establish 1 or more attainable housing districts within the qualified local governmental unit.
(2) The legislative body of a qualified local governmental unit may establish an attainable housing district on its own initiative or upon a written request filed by the owner or owners of property comprising at least 50% of all taxable value of the property located within a proposed district. The written request must be filed with the clerk of the qualified local governmental unit.
(3) Before adopting a resolution establishing a district, the legislative body shall give written notice by certified mail to the county in which the proposed district is to be located and the owners of all real property within the proposed district and shall afford an opportunity for a hearing on the establishment of the district at which any of those owners and any other resident or taxpayer of the qualified local governmental unit may appear and be heard. The legislative body shall give public notice of the hearing not less than 10 days or more than 30 days before the date of the hearing.
(4) The legislative body of the qualified local governmental unit, in its resolution establishing a district, shall set forth a finding and determination that there is a need for attainable housing within the district and shall provide a copy of the resolution by certified mail to the county in which the district is located.
History:
2022, Act 236, Imd. Eff. Dec. 13, 2022
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 236 of 2022 - Attainable Housing Facilities Act (207.901 - 207.916) › Section 207.904 - Attainable Housing Exemption Certificate; Application Requirements; Notice and Opportunity for Hearing.

207.904 Attainable housing exemption certificate; application requirements; notice and opportunity for hearing.
Sec. 4.
(1) If a district is established under section 3, the owner of a qualified facility may file an application for an attainable housing exemption certificate with the clerk of the qualified local governmental unit that established the district. The application must be filed in the manner and form prescribed by the commission. The application must contain or be accompanied by a general description of the qualified facility, a general description of the proposed use of the qualified facility, the general nature and extent of the new construction or rehabilitation to be undertaken, a time schedule for undertaking and completing the qualified facility, and information relating to the requirements in section 8.
(2) Upon receipt of an application for a certificate, the clerk of the qualified local governmental unit shall notify in writing the assessor of the local tax collecting unit in which the qualified facility is located, and the legislative body of each taxing unit that levies ad valorem property taxes in the qualified local governmental unit in which the qualified facility is located. Before acting upon the application, the legislative body of the qualified local governmental unit shall hold a public hearing on the application and give public notice of the time, date, and place of the hearing in the same manner required by the open meetings act, 1976 PA 267, MCL 15.261 to 15.275, to the applicant, the assessor, a representative of the affected taxing units, and the general public. The hearing on each application must be held separately from the hearing on the establishment of the district.
History:
2022, Act 236, Imd. Eff. Dec. 13, 2022
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 236 of 2022 - Attainable Housing Facilities Act (207.901 - 207.916) › Section 207.905 - Approval or Disapproval of Attainable Housing Exemption Certificate.

207.905 Approval or disapproval of attainable housing exemption certificate.
Sec. 5.
The legislative body of the qualified local governmental unit, not more than 60 business days after receipt of the application by the clerk, shall by resolution either approve or disapprove the application for a certificate in accordance with the provisions of this act. The clerk shall retain the original of the application and resolution. If approved, the clerk shall forward a copy of the application and resolution to the commission. If disapproved, the reasons must be set forth in writing in the resolution, and the clerk shall send, by certified mail, a copy of the resolution to the applicant and to the assessor. If the legislative body fails to timely approve the application, the application is considered denied. A resolution is not effective unless approved by the commission as provided in section 6.
History:
2022, Act 236, Imd. Eff. Dec. 13, 2022
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 236 of 2022 - Attainable Housing Facilities Act (207.901 - 207.916) › Section 207.906 - Issuance of Attainable Housing Exemption Certificate; Form; Contents; Effective Date; Maintenance of Record and Copies.

207.906 Issuance of attainable housing exemption certificate; form; contents; effective date; maintenance of record and copies.
Sec. 6.
(1) Not more than 120 days after receipt of a copy of the application and resolution adopted under section 5, the commission shall approve or disapprove the resolution.
(2) Following approval of the application by the legislative body of the qualified local governmental unit and the commission, the commission shall issue to the applicant a certificate in the form the commission determines, which must contain all of the following:
(a) The address of the real property on which the qualified facility is located.
(b) A statement that unless revoked as provided in this act the certificate must remain in force for the period stated in the certificate.
(c) A statement of the taxable value of the qualified facility for the tax year immediately preceding the effective date of the certificate after deducting the taxable value of the land.
(d) A statement of the period of time authorized by the legislative body of the qualified local governmental unit within which the rehabilitation or construction must be completed.
(e) If the period of time authorized by the legislative body of the qualified local governmental unit pursuant to subdivision (b) is less than 12 years, the certificate must contain the factors, criteria, and objectives, as determined by the resolution of the qualified local governmental unit, necessary for extending the period of time, if any.
(3) The effective date of the certificate is the December 31 immediately following the date of issuance of the certificate.
(4) The commission shall file with the clerk of the qualified local governmental unit a copy of the certificate, and the commission shall maintain a record of all certificates filed. The commission shall also send, by certified mail, a copy of the certificate to the applicant and the assessor of the local tax collecting unit in which the qualified facility is located.
History:
2022, Act 236, Imd. Eff. Dec. 13, 2022
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 236 of 2022 - Attainable Housing Facilities Act (207.901 - 207.916) › Section 207.907 - Exemption of Qualified Facility From Tax; Duration of Force and Effect of Certificate; Commencement; Date of Issuance; Extension.

207.907 Exemption of qualified facility from tax; duration of force and effect of certificate; commencement; date of issuance; extension.
Sec. 7.
(1) 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 so long as the certificate is in force, is exempt from ad valorem property taxes collected under the general property tax act, 1893 PA 206, MCL 211.1 to 211.155.
(2) Unless earlier revoked as provided in section 12, a certificate must remain in force and effect for a period to be determined by the legislative body of the qualified local governmental unit. The certificate may be issued for a period of at least 1 year, but not to exceed 12 years. If the number of years determined is less than 7, the certificate may be subject to review by the legislative body of the qualified local governmental unit and the certificate may be extended. The total amount of time determined for the certificate including any extensions must not exceed 15 years after the completion of the qualified facility. The certificate must commence with its effective date and end on the December 30 immediately following the last day of the number of years determined. The date of issuance of a certificate of occupancy, if required by appropriate authority, must be the date of completion of the qualified facility.
(3) If the number of years determined by the legislative body of the qualified local governmental unit for the period a certificate remains in force is less than 7 years, the review of the certificate for the purpose of determining an extension must be based upon factors, criteria, and objectives that must be placed in writing, determined and approved at the time the certificate is approved by resolution of the legislative body of the qualified local governmental unit and sent, by certified mail, to the applicant, the assessor of the local tax collecting unit in which the qualified facility is located, and the commission.
History:
2022, Act 236, Imd. Eff. Dec. 13, 2022
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 236 of 2022 - Attainable Housing Facilities Act (207.901 - 207.916) › Section 207.909 - Determining Taxable Value of Each Qualified Facility.

207.909 Determining taxable value of each qualified facility.
Sec. 9.
The assessor of each qualified local governmental unit in which there is a qualified facility with respect to which 1 or more certificates have been issued and are in force shall determine annually as of December 31 the taxable value of each qualified facility separately, having the benefit of a certificate and upon receipt of notice of the filing of an application for the issuance of a certificate, shall determine and furnish to the local legislative body the taxable value of the property to which the application pertains.
History:
2022, Act 236, Imd. Eff. Dec. 13, 2022
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 236 of 2022 - Attainable Housing Facilities Act (207.901 - 207.916) › Section 207.911 - Lien.

207.911 Lien.
Sec. 11.
The amount of the specific tax, until paid, is a lien upon the real property to which the certificate is applicable. Proceedings upon the lien as provided by law for the foreclosure in the circuit court of mortgage liens upon real property may commence only upon the filing by the appropriate collecting officer of a certificate of nonpayment of the specific tax, together with an affidavit of proof of service of the certificate of nonpayment upon the owner of the qualified facility by certified mail, with the register of deeds of the county in which the qualified facility is situated.
History:
2022, Act 236, Imd. Eff. Dec. 13, 2022
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 236 of 2022 - Attainable Housing Facilities Act (207.901 - 207.916) › Section 207.912 - Attainable Housing Exemption Certificate; Revocation; Transfer to Subsequent Owner.

207.912 Attainable housing exemption certificate; revocation; transfer to subsequent owner.
Sec. 12.
(1) The legislative body of the qualified local governmental unit may, by resolution, revoke the certificate of a qualified facility if it finds that the completion of the qualified facility has not occurred within the time authorized by the legislative body in the certificate or a duly authorized extension of that time, or that the holder of the certificate has not proceeded in good faith with the operation of the qualified facility in a manner consistent with the purposes of this act and in the absence of circumstances that are beyond the control of the holder of the certificate.
(2) Upon receipt of a request by certified mail to the legislative body of the qualified local governmental unit by the holder of a certificate requesting revocation of the certificate, the legislative body of the qualified local governmental unit may, by resolution, revoke the certificate.
(3) Upon the written request of the holder of a revoked certificate to the legislative body of the qualified local governmental unit and the commission or upon the application of a subsequent owner to the legislative body of the qualified local governmental unit to transfer the revoked certificate to a subsequent owner, and the submission to the commission of a resolution of concurrence by the legislative body of the qualified local governmental unit in which the qualified facility is located, and if the qualified facility continues to qualify under this act, the commission may reinstate a revoked certificate for the holder or a subsequent owner that has applied for the transfer.
History:
2022, Act 236, Imd. Eff. Dec. 13, 2022
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 236 of 2022 - Attainable Housing Facilities Act (207.901 - 207.916) › Section 207.913 - Transfer and Assignment of Certificate.

207.913 Transfer and assignment of certificate.
Sec. 13.
A certificate may be transferred and assigned by the holder of the certificate to a new owner of the qualified facility if the qualified local governmental unit approves the transfer after application by the new owner.
History:
2022, Act 236, Imd. Eff. Dec. 13, 2022
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 236 of 2022 - Attainable Housing Facilities Act (207.901 - 207.916) › Section 207.914 - Status Report by Local Government.

207.914 Status report by local government.
Sec. 14.
Not later than June 15 each year, each qualified local governmental unit granting a certificate shall report to the commission on the status of each exemption. The report must include the current taxable value of the property to which the exemption pertains.
History:
2022, Act 236, Imd. Eff. Dec. 13, 2022
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 236 of 2022 - Attainable Housing Facilities Act (207.901 - 207.916) › Section 207.915 - Annual Report to Legislature.

207.915 Annual report to legislature.
Sec. 15.
(1) The department shall annually 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 attainable housing districts, based on the information filed with the commission.
(2) After this act has been in effect for 3 years, the department shall prepare and submit to the committees of the house of representatives and senate responsible for tax policy and economic development issues an economic analysis of the costs and benefits of this act in the 3 qualified local governmental units in which it has been most heavily utilized.
History:
2022, Act 236, Imd. Eff. Dec. 13, 2022
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 236 of 2022 - Attainable Housing Facilities Act (207.901 - 207.916) › Section 207.916 - Exemption Not Granted After December 31, 2027.

207.916 Exemption not granted after December 31, 2027.
Sec. 16.
A new exemption must not be granted under this act after December 31, 2027, but an exemption then in effect must continue until the expiration of the certificate.
History:
2022, Act 236, Imd. Eff. Dec. 13, 2022
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 237 of 2022 - Residential Housing Facilities Act (207.951 - 207.966) › Section 207.951 - Short Title.

207.951 Short title.
Sec. 1.
This act may be cited as the "residential housing facilities act".
History:
2022, Act 237, Imd. Eff. Dec. 13, 2022
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 237 of 2022 - Residential Housing Facilities Act (207.951 - 207.966) › Section 207.953 - Residential Housing District; Establishment by Qualified Local Governmental Unit; Adoption of Resolution; Notice and Opportunity for Hearing; Findings and Determination.

207.953 Residential housing district; establishment by qualified local governmental unit; adoption of resolution; notice and opportunity for hearing; findings and determination.
Sec. 3.
(1) A qualified local governmental unit, by resolution of its legislative body, may establish 1 or more residential housing districts.
(2) The legislative body of a qualified local governmental unit may establish a residential housing district on its own initiative or upon a written request filed by the owner or owners of property comprising at least 50% of all taxable value of the property located within a proposed district. The written request must be filed with the clerk of the qualified local governmental unit.
(3) Before adopting a resolution establishing a district, the legislative body shall give written notice by certified mail to the county in which the proposed district is to be located and the owners of all real property within the proposed district and shall afford an opportunity for a hearing on the establishment of the district at which any of those owners and any other resident or taxpayer of the qualified local governmental unit may appear and be heard. The legislative body shall give public notice of the hearing not less than 10 days or more than 30 days before the date of the hearing.
(4) The legislative body of the qualified local governmental unit, in its resolution establishing a district, shall set forth a finding and determination that there is a need for residential housing within the district and shall provide a copy of the resolution by certified mail to the county in which the district is located.
History:
2022, Act 237, Imd. Eff. Dec. 13, 2022
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 237 of 2022 - Residential Housing Facilities Act (207.951 - 207.966) › Section 207.954 - Residential Housing Exemption Certificate; Application Requirements; Notice and Opportunity for Hearing.

207.954 Residential housing exemption certificate; application requirements; notice and opportunity for hearing.
Sec. 4.
(1) If a district is established under section 3, the owner of a qualified residential facility may file an application for a residential housing exemption certificate with the clerk of the qualified local governmental unit that established the district. The application shall be filed in the manner and form prescribed by the commission. The application must contain or be accompanied by a general description of the qualified residential facility, a general description of the proposed use of the qualified residential facility, the general nature and extent of the new construction or rehabilitation to be undertaken, a time schedule for undertaking and completing the qualified residential facility, and information relating to the requirements in section 8.
(2) Upon receipt of an application for a residential housing exemption certificate, the clerk of the qualified local governmental unit shall notify in writing the assessor of the local tax collecting unit in which the qualified residential facility is located, and the legislative body of each taxing unit that levies ad valorem property taxes in the qualified residential local governmental unit in which the qualified residential facility is located. Before acting upon the application, the legislative body of the qualified local governmental unit shall hold a public hearing on the application and give public notice of the time, date, and place of the hearing in the same manner required by the open meetings act, 1976 PA 267, MCL 15.261 to 15.275, to the applicant, the assessor, a representative of the affected taxing units, and the general public. The hearing on each application must be held separately from the hearing on the establishment of the district.
History:
2022, Act 237, Imd. Eff. Dec. 13, 2022