Michigan MI Ann Arbor School District School District 2020 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation PA 198 of 1974; not specified Various cities and townships in Michigan Property Tax Tax Exemption; tax diversion (not specified) $220,000 $173,000 $47,000 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. https://www.a2schools.org/Page/614 4924 Michigan MI Battle Creek Municipality 2020 Brownfield Redevelopment Abatement Brownfield rehabilitation Michigan Public Act 381 of 1996 Battle Creek Property Tax Tax Rebate (not specified) $280,994 $0 $280,994 (none) 4925 Michigan MI Battle Creek Municipality 2020 Industrial Facilities Industrial development Michigan Public Act 198 of 1974 Battle Creek Real Property Tax; Personal Property Tax Tax Exemption (not specified) $163,200 $0 $163,200 (none) 4926 Michigan MI City of Ann Arbor Municipality 2020 Brownfield Redevelopment Authority Sites Brownfield rehabilitation (not specified) Ann Arbor (not specified) (not specified) The recipient is required to pay back some or all of the benefits received. $1,023,153 $0 $1,023,153 (none) https://www.a2gov.org/departments/finance-admin-services/financial-reporting/Pages/default.aspx 4927 Michigan MI City of Ann Arbor Municipality 2020 Industrial Facilities Exemption Industrial development (not specified) Ann Arbor Property Tax Tax Exemption No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards). $11,818 $0 $11,818 (none) https://www.a2gov.org/departments/finance-admin-services/financial-reporting/Pages/default.aspx 4928 Michigan MI City of Dearborn Municipality 2020 State Housing Development Authority Act Affordable Housing State Housing Development Authority Act 346 of 1996 Dearborn Property Tax Tax Exemption (not specified) $44,152 $0 $44,152 (none) 4929 Michigan MI City of Dearborn Municipality 2020 Brownfield Redevelopment Fund Brownfield rehabilitation Brownfield Redevelopment Financing Act 381 of 1996 Dearborn Property Tax Tax Rebate (not specified) $1,132,074 $0 $1,132,074 (none) 4930 Michigan MI City of Dearborn Municipality 2020 Industrial Facilities Tax Abatement Industrial development Plant Rehabilitation and Industrial Development Districts Public Act 198 of 1974 Dearborn Property Tax Tax Exemption; Reduction in millage rate (no provisions for recapture) $999,210 $0 $999,210 (none) 4931 Michigan MI City of Detroit Municipality 2020 Industrial Facilities Tax (IFT) Facility expansion Act 198 of 1974 Detroit, Michigan Property Tax (not specified) (not specified) $646,351 $0 $646,351 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4932 Michigan MI City of Detroit Municipality 2020 Senior Citizen/Disabled Family Housing Affordable Housing Act 78 of 2016 (formerly Act 66 of 2012) Detroit, Michigan Property Tax Reimbursement (not specified) $126,052 $0 $126,052 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4933 Michigan MI City of Detroit Municipality 2020 Brownfield Redevelopment Act Brownfield rehabilitation Act 381 of 1996 Detroit, Michigan Property Tax Reimbursement (not specified) $1,402,168 $0 $1,402,168 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4934 Michigan MI City of Detroit Municipality 2020 Commercial Redevelopment Act (CFT) Construction/rehabilitation Act 255 of 1978 Detroit, Michigan Property Tax Tax Exemption (not specified) $249,457 $0 $249,457 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4935 Michigan MI City of Detroit Municipality 2020 Land Bank Fast Track Act (LB) Construction/rehabilitation Act 258-263 of 2003 Detroit, Michigan Property Tax Tax sharing (not specified) $1,071,669 $0 $1,071,669 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4936 Michigan MI City of Detroit Municipality 2020 Commercial Rehabiliation Act (CRA) Construction/rehabilitation Act 210 of 2005 Detroit, Michigan Property Tax Tax Exemption (not specified) $2,644,724 $0 $2,644,724 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4937 Michigan MI City of Detroit Municipality 2020 Obsolete Property Rehabilitation Act (OPRA) Construction/rehabilitation Act 146 of 2000 Detroit, Michigan Property Tax Tax Exemption (not specified) $2,864,604 $0 $2,864,604 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4938 Michigan MI City of Detroit Municipality 2020 Neighborhood Enterprise Zone (NEZ) Construction/rehabilitation Act 147 of 1992 Detroit, Michigan Property Tax Tax Exemption (not specified) $7,112,526 $0 $7,112,526 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4939 Michigan MI City of Detroit Municipality 2020 Renaissance Zone Act (RZ) General Economic Development Act 376 of 1996 Detroit, Michigan Income Tax; Utility Tax Tax Exemption (not specified) $8,454,372 $0 $8,454,372 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4940 Michigan MI City of Detroit Municipality 2020 New Personal Property Exemption General Economic Development Act 258-263 of 2003 Detroit, Michigan Property Tax Tax Exemption (not specified) $8,576,108 $0 $8,576,108 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4941 Michigan MI City of Detroit Municipality 2020 MI State Housing Development Authority Historic Preservation Act 346 of 1966 Detroit, Michigan Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $5,997,924 $0 $5,997,924 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4942 Michigan MI City of Grand Rapids Municipality 2020 Payment in Lieu of Taxes Affordable Housing Public Act 346 of 1966, as amended, MCL S125.1415a et seq ., and local ordinance (Article 5, Chapter 9 of the City Code). Grand Rapids Real Property Tax Tax Exemption Property Tax Property Tax may be assessed if the property owner is not current with all taxes and assessments on the subject property, and/or does not submit to the City Assessor an audited financial statement for each calendar year. $945,804 $0 $945,804 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4943 Michigan MI City of Grand Rapids Municipality 2020 Brownfield Redevelopment Program Brownfield rehabilitation Public Act 381 of 1996, as amended; MCL 125.2651 et seq . Grand Rapids Real Property Tax; Personal Property Tax Reimbursement The recipient is required to pay back some or all of the benefits received. $1,600,095 $0 $1,600,095 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4944 Michigan MI City of Grand Rapids Municipality 2020 New Personal Property Exemption Capital investment Public Act 328 of 1998, as amended, MCL 211.9f and City Commission Policy 900-38 Grand Rapids Personal Property Tax Tax Exemption The recipient is required to pay back some or all of the benefits received. $243,815 $0 $243,815 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4945 Michigan MI City of Grand Rapids Municipality 2020 Obsolete Property Rehabilitation Exemption Construction/rehabilitation Public Act 146 of 2000, as amended, MCL 125.2781 et seq. and City Commission Policy 900-42 Grand Rapids Real Property Tax Reduction in assessed value The recipient is required to pay back some or all of the benefits received. $105,823 $0 $105,823 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4946 Michigan MI City of Grand Rapids Municipality 2020 Neighborhood Enterprise Zone Exemption Construction/rehabilitation Public Act 147 of 1992, as amended, MCL 207.771 et seq. and City Commission Policy 900-45 Grand Rapids Real Property Tax Reduction in rate and value (not specified) $155,516 $0 $155,516 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4947 Michigan MI City of Grand Rapids Municipality 2020 Air & Water Pollution Control Environmental protection Public Act 451 of 1994, as amended, MCL 324.5901 et seq . (Air Pollution) and MCL 324.3701 et seq . (Water Pollution). Grand Rapids Real Property Tax; Personal Property Tax; Sales Tax Tax Exemption (not specified) $10,395 $0 $10,395 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4948 Michigan MI City of Grand Rapids Municipality 2020 Industrial Facilities Exemption Facility expansion Public Act 198 of 1974, as amended; MCL 207.551 et seq. and City Commission Policy 900-09 Grand Rapids Real Property Tax; Personal Property Tax Reduction in rate and value The recipient is required to pay back some or all of the benefits received. $122,167 $0 $122,167 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4949 Michigan MI City of Grand Rapids Municipality 2020 Renaissance Zones Job Creation/Retention Public Act 376 of 1996, as amended; MCL 125.2681 et seq . And City Commission Policy 900-48 Grand Rapids Real Property Tax; Personal Property Tax; Income Tax Tax Abatement (not specified) $119,559 $0 $119,559 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4950 Michigan MI City of Grand Rapids Municipality 2020 Tool and Die Recovery Renaissance Zones Manufacturing development Public Act 376 of 1996, as amended; MCL 125.2681 et seq. Grand Rapids Real Property Tax; Personal Property Tax; Income Tax Tax Abatement (not specified) $3,882 $0 $3,882 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4951 Michigan MI City of Sterling Heights Municipality 2020 Industrial Facilities Exemption Facility expansion Public Act 198 of 1974 Sterling Heights, Michigan Property Tax Tax Abatement (not specified) $752,983 $0 $752,983 (none) https://www.sterling-heights.net/Archive.aspx?AMID=39 4952 Michigan MI City of Warren Municipality 2020 Brownfield Redevelopment Authority Sites Brownfield rehabilitation Public Act 381 of 1998 Warren Property Tax Tax Abatement No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards). $1,092,674 $0 $1,092,674 (none) https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/ 4953 Michigan MI City of Warren Municipality 2020 Industrial and Commercial Facilities Facility expansion Public Act 198 of 1974 Warren Real Property Tax; Personal Property Tax Tax Exemption (no provisions for recapture) $1,319,102 $0 $1,319,102 (none) https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/ 4954 Michigan MI City of Warren Municipality 2020 Other Commercial and Industrial Tax Abatements General Economic Development (not specified) Warren (not specified) (not specified) (not specified) $81,547 $0 $81,547 (none) https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/ 4955 Michigan MI City of Warren Municipality 2020 Exempt Personal Property General Economic Development Public Act 328 of 1998 Warren Personal Property Tax Tax Exemption (not specified) $6,541 $0 $6,541 (none) https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/ 4956 Michigan MI City of Warren Municipality 2020 Tool and Die Recovery Renaissance Zones Manufacturing development (not specified) Warren (not specified) (not specified) (not specified) $70,412 $0 $70,412 (none) https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/ 4957 Michigan MI Dearborn School District School District 2020 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various PA 198 of 1974; PA 381 of 1996; PA 346 of 1966 Wayne County Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $726,141 $1,507,000 $0 Reimbursement/offset and net revenue loss are approximate amounts. https://dearbornschools.org/budgettransparency/ 4958 Michigan MI Detroit City School District School District 2020 Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements General Economic Development PA 198 of 1974; not specified Various cities and townships in Michigan Property Tax Tax Exemption; tax diversion (not specified) $35,200,000 $10,600,000 $24,600,000 The district has, or will receive reimbursement; Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. https://www.detroitk12.org/Page/9666 4959 Michigan MI Flint Municipality 2020 Industrial Facilities Tax Exemptions Industrial development Plant Rehabilitation and Industrial Development Districts Public Act 198 of 1974 Flint Property Tax Tax Exemption; Reduction in millage rate (not specified) $298,000 $0 $298,000 (none) 4960 Michigan MI Genesee County County 2020 Industrial Facilities Tax exemptions Job Creation/Retention Public Act 198 Kent County, Michigan Property Tax Tax Exemption (not specified) $786,427 $0 $786,427 (none) https://www.accesskent.com/Departments/FiscalServices/documents.htm 4961 Michigan MI Kent County County 2020 Industrial Facilities Tax Exemption Job Creation/Retention Public Act 198 Kent County, Michigan Property Tax Tax Exemption (not specified) $668,315 $0 $668,315 (none) https://www.accesskent.com/Departments/FiscalServices/documents.htm 4962 Michigan MI Kent County County 2020 Payment In Lieu of Tax (PILOT) Job Creation/Retention Brownfield Redevelopment Act, PA 381 of 1996 Kent County, Michigan Property Tax Tax Exemption (not specified) $671,936 $0 $671,936 (none) https://www.accesskent.com/Departments/FiscalServices/documents.htm 4963 Michigan MI Kent County County 2020 Brownfield Redevelopment Agreements Job Creation/Retention Brownfield Redevelopment Act, PA 381 of 1996 Kent County, Michigan Property Tax Tax Exemption (not specified) $1,259,548 $0 $1,259,548 (none) https://www.accesskent.com/Departments/FiscalServices/documents.htm 4964 Michigan MI Kentwood Municipality 2020 Low Income Housing Affordable Housing State Housing Development Authority Act of 1966 Kentwood Property Tax Tax Credit (not specified) $86,000 $0 $86,000 (none) 4965 Michigan MI Kentwood Municipality 2020 Brownfield Redevelopment Financing Act Brownfield rehabilitation Public Act 381 of 1996 Kentwood Property Tax Tax Rebate (not specified) $58,000 $0 $58,000 (none) 4966 Michigan MI Kentwood Municipality 2020 New Personal Property Exemption Act General Economic Development Public Act 328 of 1998 Kentwood Property Tax Tax Exemption (not specified) $167,000 $0 $167,000 (none) 4967 Michigan MI Kentwood Municipality 2020 Industrial Facilities Tax Abatement Industrial development Plant Rehabilitation and Industrial Development Districts Public Act 198 of 1974 Kentwood Property Tax Tax Exemption; Reduction in millage rate (not specified) $215,000 $0 $215,000 (none) 4968 Michigan MI Lansing Municipality 2020 Brownfield Redevelopment Authority Brownfield rehabilitation Public Act 318 Lansing Property Tax Tax Rebate (not specified) $889,404 $0 $889,404 (none) 4969 Michigan MI Lansing Municipality 2020 Personal Property Tax Exemptions Business attraction/retention/expansion Public Act 328 Lansing Property Tax Tax Exemption The City can recapture the taxes if the business defaults on the terms of the written agreement. $4,086,475 $0 $4,086,475 (none) 4970 Michigan MI Lansing Municipality 2020 Industrial Property Tax Abatements Industrial development Public Act 198 Lansing Real Property Tax; Personal Property Tax Tax Exemption (not specified) $197,697 $0 $197,697 (none) 4971 Michigan MI Macomb County County 2020 Industrial Facilities Tax Exemption; Brownfield Redevelopment Agreements Industrial development The Michigan Plant Rehabilitation and Industrial Development District Act (Michigan Public Act 198 of 1974, as amended) (“Act 198”) Various local governments within Macomb County, Michigan (not specified) Tax Exemption; reimbursement (not specified) $901,519 $0 $901,519 (none) https://finance.macombgov.org/finance-AnnualCompFinancialReport? 4972 Michigan MI Michigan State 2020 Brownfield Redevelopment Credit Program Brownfield rehabilitation Public Acts 39 of 2011 Michigan Compiled Laws (MCL) Sections 125.2651 - 125.2670, 207.801 - 207.810, and 208.1437 State of Michigan Michigan Business Tax Tax Credit The disposal or transfer to another location of personal property used to calculate this credit will result in an addition to the tax liability of the qualified taxpayer that was originally awarded the credit in the year in which the disposal or transfer occurs. This is true even if the credit was assigned to someone else. This additional liability will be calculated as of the date of the disposition or transfer by multiplying the same percentage used to calculate the credit times the federal basis of the property used to calculate gain or loss (as calculated for federal purposes). The amount otherwise added to the tax liability may also be used to reduce any carryforward of credits available to the taxpayer. For multiphase projects, if all components are not completed by ten years after the date on which the preapproval letter was issued, the qualified taxpayer shall pay to the state treasurer, as a penalty, an amount equal to the sum of all credits claimed and assigned for all components of the project. No credits based on that multiphase project shall be claimed after that date by the qualified taxpayer or any assignee. $13,200,000 $0 $13,200,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4973 Michigan MI Michigan State 2020 Renaissance Zone Credit - Development Program Business attraction/retention/expansion Public Act 39 of 2011; Michigan Compiled Laws (MCL) Sections 125.2681 - 125.2696 and 208.1433 State of Michigan Michigan Business tax Tax Credit Recapture conditions vary and only occur when expressly provided in the agreement signed by the taxpayer and MSF board. $17,700,000 $0 $17,700,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4974 Michigan MI Michigan State 2020 Farmland Preservation Credit - Corporate and Non-Corporate Program Conservation of farmland, forest, open space, or water Public Act 39 of 2011; Michigan Compiled Laws (MCL) Section 324.36109 State of Michigan Individual Income Tax; Michigan Business Tax Tax Credit If a parcel is released from the program, the land owner is required to repay the Tax Credits taken during the last seven years under the agreement, plus six percent simple interest. $44,400,000 $0 $44,400,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4975 Michigan MI Michigan State 2020 MEGA Employment Credit Program Job Creation/Retention Public Act 39 of 2011; Michigan Compiled Laws (MCL) Sections 207.801 - 207.810 and 208.1431 State of Michigan Michigan Business tax Tax Credit As determined by MEGA, the taxpayer may have its credit reduced or terminated, or have a percentage of the credit amount previously claimed added back to the tax liability of the taxpayer in the tax year that the taxpayer: fails to meet the requirements for the credit; violates any conditions included in the agreement entered with MEGA; removes any of the qualified new jobs from Michigan during the term of the written agreement and for a period of years after the term of the written agreement $560,500,000 $0 $560,500,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4976 Michigan MI Michigan State 2020 State Essential Services Assessment Exemption Manufacturing development Michigan Compiled Laws Section 211.1059 State of Michigan State Essential Services Assessment Tax Exemption The written agreement shall provide for a repayment provision on the exemption to the assessment if the eligible claimant fails to comply with the provisions of the written agreement. $5,500,000 $0 $5,500,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4977 Michigan MI Michigan State 2020 Renaissance Zone Property Tax Exemption Program Redevelopment/revitalization Michigan Compiled Laws (MCL) Sections 125.2681 - 125.2696 and 211.7ff State of Michigan State Education Tax Tax Exemption Recapture conditions vary and only occur when expressly provided in the agreement signed by the taxpayer and MSF board. $3,900,000 $0 $3,900,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4978 Michigan MI Michigan State 2020 Brownfield Redevelopment Tax Increment Financing (TIF) Program Redevelopment/revitalization MCL Sections 125.2651 - 125.2670 State of Michigan State Education Tax Tax Increment Financing (TIF) (no provisions for recapture) $7,700,000 $0 $7,700,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4979 Michigan MI Novi Municipality 2020 Industrial Facilities Tax Exemption Industrial development Public Act 198 of 1994 Novi Real Property Tax; Personal Property Tax Tax Exemption; Reduction in millage rate (not specified) $245,000 $0 $245,000 (none) 4980 Michigan MI Oakland County County 2020 Industrial Facilities Exemption Industrial development Plant Rehabilitation and Industrial Development District Act PA 198 of 1974 Oakland County, Michigan Real and Personal Property Tax Reduction in millage rate (not specified) $646,239 $0 $646,239 (none) https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx 4981 Michigan MI Oakland County County 2020 Payment in lieu of Taxes Tax Abatement Program Affordable Housing (not specified) Various local governments within Oakland County, Michigan Property Tax Taxes Payment In Lieu of Taxes (PILOT) (not specified) $324,388 $0 $324,388 (none) https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx 4982 Michigan MI Oakland County County 2020 Brownfield Redevelopment Agreements Environmental protection Brownfield Redevelopment Act, PA 381 of 1996 Various municipalities in Oakland County, Michigan Property Tax Tax Increment Financing (TIF) (not specified) $658,025 $0 $658,025 (none) https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx 4983 Michigan MI Oakland County County 2020 Property Property Tax Exemptions General Economic Development Act 328 of 1998, as amended by PA 20 of 1999 Various local governments within Oakland County, Michigan Personal Property Tax Tax Exemption (not specified) $705,415 $0 $705,415 (none) https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx 4984 Michigan MI Plymouth-Canton Community School District School District 2020 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation PA 198 of 1974; not specified Various cities and townships in Michigan Property Tax Tax Exemption; tax diversion (not specified) $1,825,000 $533,000 $1,292,000 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. https://www.pccsk12.com/home/showpublisheddocument/3532/635816375188930000 4985 Michigan MI Pontiac Municipality 2020 State Housing Development Authority Act Affordable Housing Public Act 346 of 1966 Pontiac Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $566,784 $0 $566,784 (none) 4986 Michigan MI Pontiac Municipality 2020 Brownfield Redevelopment Brownfield rehabilitation Public Act 381 of 1996 Pontiac Property Tax Tax Rebate (not specified) $22,493 $0 $22,493 (none) 4987 Michigan MI Pontiac Municipality 2020 New Personal Property Tax Exemption Act Business attraction/retention/expansion Public Act 328 of 1998 Pontiac Property Tax Tax Exemption (not specified) $1,670,845 $0 $1,670,845 (none) 4988 Michigan MI Pontiac Municipality 2020 Industrial Facilities Tax Exemption Industrial development Public Act 198 of 1974 Pontiac Real Property Tax; Personal Property Tax Tax Exemption; Reduction in millage rate (not specified) $134,578 $0 $134,578 (none) 4989 Michigan MI Rochester Hills Municipality 2020 Industrial Facilities Tax Exemption Industrial development Public Act 198 of 1974 Rochester Hills Property Tax Tax Exemption; Reduction in millage rate (not specified) $83,416 $0 $83,416 (none) 4990 Michigan MI Royal Oak Municipality 2020 Brownfield Redevelopment Brownfield rehabilitation Public Act 318 of 1996 Royal Oak Property Tax Tax Rebate (not specified) $242,000 $0 $242,000 (none) 4991 Michigan MI Royal Oak Municipality 2020 Industrial Facilities Tax Exemption Industrial development Public Act 198 of 1974 Royal Oak Real Property Tax; Personal Property Tax Tax Exemption; Reduction in millage rate (not specified) $41,000 $0 $41,000 (none) 4992 Michigan MI Southfield Municipality 2020 Brownfield Redevelopment Authority Brownfield rehabilitation Public Act 318 of 1996 Southfield Property Tax Tax Rebate (not specified) $1,379,000 $0 $1,379,000 (none) 4993 Michigan MI Southfield Municipality 2020 New Personal Property Exemption Business attraction/retention/expansion Public Act 328 of 1998 Southfield Real Property Tax Tax Exemption (not specified) $595,000 $0 $595,000 (none) 4994 Michigan MI Southfield Municipality 2020 Industrial Facilities Tax Exemption Industrial development Public Act 198 of 1974 Southfield Property Tax Tax Exemption; Reduction of millage rate (no provisions for recapture) $192,937 $0 $192,937 (none) 4995 Michigan MI Taylor Municipality 2020 Industrial Facilities Tax Exemption Industrial development Public Act 198 of 1974 Taylor Real Property Tax; Personal Property Tax Tax Abatement (no provisions for recapture) $59,240 $0 $59,240 (none) 4996 Michigan MI Troy Municipality 2020 Payment in lieu of Taxes (PILOT) Affordable Housing (not specified) Troy Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $100,303 $0 $100,303 (none) 4997 Michigan MI Troy Municipality 2020 Brownfield Redevelopment Program Brownfield rehabilitation Public Act 381 of 1996 Troy Property Tax Tax Rebate (not specified) $42,521 $0 $42,521 (none) 4998 Michigan MI Troy Municipality 2020 Industrial Facility Tax - Full Rate Program Industrial development Public Act 198 of 1974 Troy Real Property Tax Tax Abatement (no provisions for recapture) $2,094 $0 $2,094 (none) 4999 Michigan MI Troy Municipality 2020 Industrial Facility Tax - Half Rate Program Industrial development Public Act 198 of 1974 Troy Real Property Tax; Personal Property Tax Reduction of millage rate (not specified) $36,638 $0 $36,638 (none) 5000 Michigan MI Utica Community School District School District 2020 Industrial Facilities Tax Exemption (IFT) Construction/rehabilitation PA 198 of 1974 Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $1,572,000 $1,306,000 $266,000 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. https://www.uticak12.org/audit20 5001 Michigan MI Wayne County County 2020 New Personal Property Tax Abatements Business attraction/retention/expansion Public Act 328 of 1998. PA 328 Wayne County, Michigan Property Tax Property Tax Tax Exemption (not specified) $3,100,000 $0 $3,100,000 (none) https://www.waynecounty.com/departments/mb/reports/financial-reporting.aspx 5002 Michigan MI Wayne County County 2020 Industrial Facilities Tax Abatements Construction/rehabilitation Industrial Facilities Exemption, PA 198 of 1974 Wayne County, Michigan Property Tax Tax Exemption (not specified) $2,500,000 $0 $2,500,000 (none) https://www.waynecounty.com/departments/mb/reports/financial-reporting.aspx 5003 Michigan MI Wayne County County 2020 Brownfield Redevelopment Agreements Environmental protection PA 381 of 1996 Wayne County, Michigan Property Tax Reimbursement from tax increments (not specified) $12,300,000 $0 $12,300,000 (none) https://www.waynecounty.com/departments/mb/reports/financial-reporting.aspx 5004 Michigan MI Westland Municipality 2020 Industrial Facilities Tax Exemption; Brownfield Redevelopment Agreements; Michigan Renaissance Zone Program; Senior and Disabled Non-Profit Housing Exemption; Landbank Agreements General Economic Development multiple Westland Property Tax Tax Exemption; Tax Rebate (not specified) $117,319 $0 $117,319 (none) 5005 Michigan MI Wyoming Municipality 2020 Payment in lieu of Taxes (PILOT) Affordable Housing (not specified) Wyoming Property Tax Tax Exemption; Payment in lieu of Taxes (PILOT) (not specified) $36,475 $0 $36,475 (none) 5006 Michigan MI Wyoming Municipality 2020 Brownfield Redevelopment Plan Brownfield rehabilitation Public Act 318 Wyoming Property Tax Tax Rebate (not specified) $21,884 $0 $21,884 (none) 5007 Michigan MI Wyoming Municipality 2020 Personal Property Tax Exemptions Business attraction/retention/expansion Public Act 328 Wyoming Personal Property Tax Tax Exemption The City can recapture the taxes if the business defaults on the terms of the written agreement. $99,044 $0 $99,044 (none) 5008 Michigan MI Wyoming Municipality 2020 Commercial Rehabilitation Exemption Construction/rehabilitation Public Act 210 Wyoming Property Tax Tax Exemption The City may revoke the exemption and recover the taxes for noncompliance. $117,002 $0 $117,002 (none) 5009 Michigan MI Wyoming Municipality 2020 Industrial Property Tax Abatements Industrial development Public Act 198 of 1974 Wyoming Real Property Tax; Personal Property Tax Tax Exemption; Reduction of millage rate A certificate may be revoked and taxes recaptured for noncompliance with the terms of the agreement. $364,235 $0 $364,235 (none) 5010 87