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Contact Information:
Edward S. Kisscorni, CPA
290 Suncrest Court, SW
Grandville, MI 49418

Office: 616/233-0667
Cell: 616/443-6730
Fax: 616/233-0667

Blog: www.EdKisscorni.com/Blog1
Email: Ed@EdKisscorni.com
 



 



 

 Blog 
Friday, January 06 2012

Machinery Used to Install Land Tile is Exempt from Michigan Property Taxes

Public Act 289 of 2011 (H.B. 4582), effective December 21, 2011 exempts machinery used to install land tile from Michigan personal property taxes when used on qualified agricultural property that is exempt from taxes levied for school operating purposes.  If machinery is used to install land tile on property other than qualified agricultural property, the machinery is exempt only to the extent that it is used on qualified agricultural property.  A person claiming an exemption is required to indicate the machinery's percentage of exempt use in the statement of personal property that must be submitted to the supervisor or assessing officer. The term "land tile" means fired clay or perforated plastic tubing that is used as part of a subsurface drainage system for land.

Machinery Used to Implement Soil and Water Conservation Techniques is Exempt from Michigan Property Taxes

Public Act 290 of 2011 (S.B. 563), effective December 21, 2011 exempts machinery used to install or implement soil and water conservation techniques from Michigan personal property taxes when used on qualified agricultural property that is exempt from taxes levied for school operating purposes.  If machinery is used to install or implement soil and water conservation techniques on property other than qualified agricultural property, the machinery is exempt only to the extent that it is used on qualified agricultural property.  A person claiming an exemption is required to indicate the machinery's percentage of exempt use in the statement of personal property that must be submitted to the supervisor or assessing officer.  The term "soil and water conservation techniques" means techniques for the conservation of soil and water described in the field office technical guide published by the Natural Resources Conservation Service of the U.S. Department of Agriculture.

Property Occupied by Charter Schools is Exempt from Michigan Property Taxes

Public Act 277 of 2011 (S.B. 618), effective December 20, 2011 exempts property occupied by a public school academy, urban high school academy, or school of excellence and used exclusively for educational purposes from Michigan real and personal property taxes levied for school operating purposes.  Such property is also exempt from real and personal property taxes levied under the State Education Tax Act.

Posted by: Ed kisscorni AT 01:00 pm   |  Permalink   |  0 Comments  |  Email
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