County Treasurers to Prepare Statements of Rejected Taxes
Public Act 321 of 2011 (S.B. 453), effective December 27, 2011 specifies that a county treasurer is required to prepare a statement by June 30 of each year setting forth all rejected local Michigan property taxes, the reasons for the rejection, and a description of the property upon which the taxes were assessed. A local tax collecting unit must provide any available information to the county treasurer that is necessary to complete the statement of rejected taxes. If the state treasurer approves a statement of rejected taxes, the state treasurer must return a copy of the statement of rejected taxes to the county treasurer.
If taxes were rejected or charged back, the taxes must be reassessed by the county treasurer upon the same property, collected with the taxes of the current year, and treated in the same manner as taxes of the current year, unless the property had not been subject to taxation at the time the taxes were assessed, the taxes had been paid, or there had been a double assessment of the taxes on the property. Taxes that were rejected or charged back would not be subject to penalties other than those that apply to taxes assessed in the current year. If the taxes could not be properly reassessed upon the same property, the county treasurer must cause the taxes to be reassessed upon the taxable property of the proper local tax collecting unit.
Qualified Agricultural Property Includes Property Implementing Wildlife Risk Mitigation Action Plan
Public Act 320 of 2011 (S.B. 725), effective December 27, 2011 specifies that for local Michigan property taxes levied after 2008, property cannot lose its status as qualified agricultural property or its classification as agricultural real property as a result of an owner or lessee of that property implementing a wildlife risk mitigation action plan. If the classification of property was changed as a result of the implementation of a wildlife risk mitigation action plan after 2008, the owner of the property may appeal the change in classification to the board of review in 2011 or in the three immediately succeeding years.
A "wildlife risk mitigation action plan" is a written plan consisting of one or more projects to help reduce the risks of a communicable disease spreading between wildlife and livestock that is approved by the Department of Agriculture and Rural Development under the Animal Industry Act. A "project" means certain risk-mitigating measures that may include, but are not limited to:
· making it difficult for wildlife to access feed by storing livestock feed securely, restricting wildlife access to feeding and watering areas, and deterring or reducing wildlife presence around livestock feed by storing feed in an enclosed barn, wrapping bales or covering stacks with tarps, closing ends of bags, storing grains in animal-proof containers or bins, maintaining fences, practicing small mammal and rodent control, or feeding away from wildlife cover; and
· minimizing wildlife access to livestock feed and water by feeding livestock in an enclosed area, feeding in open areas near buildings and human activity, removing extra or waste feed when livestock are moved, using hay feeders to reduce waste, using artificial water systems to help keep livestock from sharing water sources with wildlife, fencing off stagnant ponds, wetlands, or areas of wildlife habitats that pose a disease risk, and keeping mineral feeders near buildings and human activity or using devices that restrict wildlife usage.
Turbines Generating Electricity for Sale are Not Exempt Industrial Personal Property
Public Act 317 of 2011 (H.B. 5067), Public Act 318 of 2011 (H.B. 5068), and Public Act 319 (H.B. 5069), all effective December 31, 2011, and applicable as noted
Beginning December 31, 2011, industrial personal property that is eligible for local Michigan property tax exemptions does not include a turbine powered by gas, steam, nuclear energy, coal, or oil whose primary purpose is the generation of electricity for sale.
Revised Obsolete Property Rehabilitation Exemption Certificate Allowed
Public Act 272 of 2011 (H.B. 4820), effective December 19, 2011 specifies that a revised obsolete property rehabilitation exemption certificate that would provide a local Michigan property tax abatement may be issued if the State Tax Commission had issued an exemption certificate on September 20, 2010, for a rehabilitated facility located in a rehabilitation district that was established on January 23, 2003. In order to obtain a revised certificate, the owner of the rehabilitated facility must file an amended application to the local clerk. The amended application may cover one or more units in a multipurpose structure that was included in the original application. If the legislative body of the local unit of government and the State Tax Commission approve an amended application under these circumstances, the State Tax Commission must issue a revised certificate that includes those units with an effective date of December 31, 2008.