An act to amend 1893 PA 206, entitled “An act to provide for the assessment of rights and interests, including leasehold interests, in property and the levy and collection of taxes on property, and for the collection of taxes levied; making those taxes a lien on the property taxed, establishing and continuing the lien, providing for the sale or forfeiture and conveyance of property delinquent for taxes, and for the inspection and disposition of lands bid off to the state and not redeemed or purchased; to provide for the establishment of a delinquent tax revolving fund and the borrowing of money by counties and the issuance of notes; to define and limit the jurisdiction of the courts in proceedings in connection with property delinquent for taxes; to limit the time within which actions may be brought; to prescribe certain limitations with respect to rates of taxation; to prescribe certain powers and duties of certain officers, departments, agencies, and political subdivisions of this state; to provide for certain reimbursements of certain expenses incurred by units of local government; to provide penalties for the violation of this act; and to repeal acts and parts of acts,” by amending sections 9 and 9f (MCL 211.9 and 211.9f), section 9 as amended by 2011 PA 290 and section 9f as amended by 2017 PA 261.
House Bill 4317 would create the Solar Energy Facilities Taxation Act. The act would provide for the establishment of solar energy districts in qualified local governmental units and the issuance of solar energy exemption certificates to qualified solar energy facilities not yet placed in service in these districts. Facilities with approved certificates, but not the land they are on, would be exempt from ad valorem property taxes under the General Property Tax Act and would instead be subject to the solar energy facilities tax. House Bill 4318 would amend the General Property Tax Act to make complementary changes implementing that exemption.
Introduced
by
Referred to the Committee on Tax Policy
Reported without amendment
Passed in the House 92 to 17 (details)
Motion to give immediate effect
by
The motion prevailed by voice vote
Referred to the Committee on Energy and Environment
Reported without amendment
Referred to the Committee of the Whole
Reported without amendment
Passed in the Senate 27 to 10 (details)
Motion to give immediate effect
by
The motion prevailed by voice vote
