Mich. Comp. Laws § 211.1151
Short title.
This act may be cited as the "solar energy facilities taxation act".
Michigan Compiled Laws — SOLAR ENERGY FACILITIES TAXATION ACT (Act 108 of 2023)
Michigan · statute · 108 of 2023, Mich. Comp. Laws · 15 active provisions
Mich. Comp. Laws § 211.1152
Definitions.
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 on-site delivery of any component described in su…
Mich. Comp. Laws § 211.1153
Solar energy districts; establishment by resolution; written notice; discretionary approval.
(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 ordinance within its zoning jurisdiction. (b) By the exi…
Mich. Comp. Laws § 211.1154
Solar energy exemption certificate; application; form, manner, and fees; transfer of application.
(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 application for a solar energy exemption certific…
Mich. Comp. Laws § 211.1155
Qualified local governmental unit; approval or disapproval by resolution.
(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 clerk shall retain the original of the applicatio…
Mich. Comp. Laws § 211.1156
Issuance of certificate; effective date; maintenance of records.
(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. Placement of a qualified facility in service a…
Mich. Comp. Laws § 211.1157
Exemption from ad valorem property taxes; time period.
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 the general property tax act, 1893 PA 206, MCL 21…
Mich. Comp. Laws § 211.1158
Qualified facility; annual form; nameplate capacity.
(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 filed in the manner and form prescribed by the c…
Mich. Comp. Laws § 211.1159
Solar energy facilities specific tax; levy; amount; disbursement of payments; renaissance zone exemption.
(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 facilities tax, in each year after the facility…
Mich. Comp. Laws § 211.1160
Revocation of certificate; grounds for revocation; notice; reinstatement of certificate; continuation payments.
(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 service. (b) The qualified facility has permanentl…
Mich. Comp. Laws § 211.1161
Requirements for transfer of certificate.
(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 the qualified facility if all of the following con…
Mich. Comp. Laws § 211.1162
Status report of exemptions to department.
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.
Mich. Comp. Laws § 211.1163
Utilization report to legislature.
(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) After this act has been in effect for 3 years, the…
Mich. Comp. Laws § 211.1164
Removal of abandoned or improperly maintained qualified facilities; fee or bonding requirement.
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 qualified facility, including a facility that a qua…
Mich. Comp. Laws § 211.1165
Sunset of new exemptions; effectiveness of existing exemptions.
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.