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 198â€)
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