Property Tax Exemptions
- Personal Property Exemption - Small Taxpayer Exemption
- Industrial Facilities Exemptions – New Application/Certificate Search Tool
- Industrial Facilities Exemption – Frequently Asked Questions have been updated
- Application for Industrial Facilities Exemption Certificate, Form 1012, has been updated
- Commercial Rehabilitation – New Checklist
Industrial Facilities Exemption (IFE)
- Industrial Facilities ExemptionA property tax exemption to manufacturers for renovation and expansion of aging facilities, building of new facilities, and establishment of high tech facilities.
Water Pollution Control Exemption (PC)
- Water Pollution Control ExemptionA property and sales tax exemption for facilities that control, capture or remove water pollution.
Neighborhood Enterprise Zone (NEZ) Act
- Neighborhood Enterprise (NEZ) Zone ActA property tax exemption for the development and rehabilitation of residential housing located within eligible distressed communities
Air Pollution Control Exemption (PC)
- Air Pollution Control ExemptionA property and sales tax exemption for facilities that control or dispose of air pollution.
Obsolete Property Rehabilitation Act (OPRA)
- Obsolete Property Rehabilitation Act (OPRA)A property tax exemption for commercial and/or commercial housing properties that are rehabilitated.
Commercial Rehabilitation Act (CRE)
- Commercial Rehabilitation ActA property tax exemption for the rehabilitation of commercial property for use as a commercial business or multi-family residential facility.
New Personal Property Exemption (NPP)
- New Personal Property ExemptionA personal property tax exemption for specific businesses located within eligible distressed communities.
Commercial Facilities Exemption (CFE)
- Commercial Facilities ExemptionA tax incentive for the redevelopment of commercial property located within an established Commercial Redevelopment District for commercial business enterprise purposes.
Principal Residence Exemption (PRE)
- Principal Residence Exemption (PRE)A property tax exemption for individuals that own and occupy a property as their principal residence.
Supportive Housing Exemption
- Supportive Housing ExemptionAn exemption for certain non-profit, scattered-site, single-family supportive housing property.
Senior and Disabled Housing
- Senior and Disabled HousingAn exemption for certain non-profit, multi-unit housing property.
Qualified Forest Program
- Qualified Forest ProgramAn exemption for qualifying forestland property owners.
Brownfield Redevelopment Authority (BRA)
- Brownfield Redevelopment AuthorityThe Brownfield Redevelopment Act, P.A. 381 of 1996, allows local units to create a Brownfield Redevelopment Authority.
- Renaissance ZonesThe Renaissance Zone Act, P.A. 376 of 1996, allows for the creation of Renaissance Zones in qualified local governmental units.
Tool and Die Recovery Zones
- Tool and Die Recovery ZonesThe Michigan Strategic Fund Board designates Tool and Die Renaissance Recovery Zones pursuant to MCL 125.2688d.