"State Name","State","Jurisdiction Name","Jurisdiction Type","Fiscal Year Ending","Program Name","Program Purpose","Statutory Authority","Abating Jurisdictions","Applicable Taxes","Abatement Method","Recapture Provisions","Gross Revenue Loss","Reimbursement","Net Revenue Loss","Type of Loss","Disclosure Notes","Document Source" "Michigan","MI","Lowell Area School District","School District","2019","Industrial Facilities Tax Exemptions","Construction/rehabilitation","Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended","Kent County","Property Tax Tax","Tax Exemption","The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation.","$136,148","$0","$136,148","Passive","Gross/net revenue loss an approximate amount.",""