211.9 Personal property exempt from taxation; real property; definitions. Sec. 9. (1) The following personal property, and real property described in subdivision (j)(i), is exempt from taxation: (a) The personal property of charitable, educational, and scientific institutions incorporated under the laws of this state. This exemption does not apply to secret or fraternal societies, but […]
211.9a Repealed. 1985, Act 147, Imd. Eff. Nov. 12, 1985. Compiler’s Notes: The repealed section pertained to tax exemption for motor vehicles in stock.Popular Name: Act 206
211.9b Special tool; exemption from taxation; definitions. Sec. 9b. (1) A special tool is exempt from the collection of taxes under this act. (2) The statement required under section 19 may provide for a separate line for providing the aggregate total original cost of excluded exempt special tools. (3) As used in this section: (a) […]
211.9c Exemption of personal property from tax collection; “heavy earth moving equipment” and “inventory” defined. Sec. 9c. (1) Personal property that is inventory is exempt from the collection of taxes under this act. (2) As used in this section: (a) “Heavy earth moving equipment” means industrial construction equipment that meets all of the following criteria: […]
211.9d Computer software exempt from taxation; construction of section; “computer software” defined. Sec. 9d. (1) Computer software is exempt from taxation under this act unless either of the following is true: (a) The software is incorporated as a permanent component of a computer, machine, piece of equipment, or device, or of real property, and the […]
211.9e Intangible personal property exempt from taxes collected; effect of section on taxable status of computer software. Sec. 9e. Intangible personal property is exempt from the collection of taxes under this act. This section does not affect the taxable status of computer software under section 9d. History: Add. 1995, Act 9, Eff. Mar. 30, 1995 […]
211.9f Personal property of business; resolution; tax exemption; duration; continuation; determination by state tax commission; adoption of resolution by Next Michigan development corporation; written agreement; exemption for eligible manufacturing personal property; delivery of combined document; definitions. Sec. 9f. (1) The governing body of an eligible local assessing district or, subject to subsection (5), the board […]
211.9g Area designated as rural enterprise community; exemption of personal property that is component part of natural gas distribution system. Sec. 9g. Beginning December 30, 1998 until December 30, 2018, personal property located in an area designated as a rural enterprise community as of the effective date of the amendatory act that added this section […]
211.9g[1] Leased bottled water coolers; exemption. Sec. 9g. Bottled water coolers available for lease or subject to an existing lease are exempt from the collection of taxes under this act. History: Add. 1998, Act 471, Imd. Eff. Jan. 4, 1999 Compiler’s Notes: Section 9g, as added by Act 471 of 1998, was compiled as MCL […]
211.9i Alternative energy personal property; exemption from tax. Sec. 9i. (1) Subject to subsection (2), alternative energy personal property is exempt from the collection of taxes under this act as provided in this section. (2) The exemption under this section applies to the following: (a) Taxes levied on alternative energy personal property after December 31, […]
211.9j Tax exemption for property used by qualified high-technology business in innovations center. Sec. 9j. (1) For taxes levied after December 31, 2004, upon application for an exemption under this section by the administration of an innovations center, the governing body of a local tax collecting unit may adopt a resolution to exempt from the […]
211.9k Industrial personal property or commercial personal property; tax exemption. Sec. 9k. For taxes levied after December 31, 2007, personal property classified under section 34c as industrial personal property or commercial personal property is exempt from the tax levied by a local school district for school operating purposes to the extent provided under section 1211 […]
211.9m Qualified new personal property; exemption; combined document; requirements; denial of claim; books and records; fraudulent claim; definitions. Sec. 9m. (1) Beginning December 31, 2015 and each year thereafter, qualified new personal property for which an exemption has been properly claimed under subsection (2) is exempt from the collection of taxes under this act. (2) […]
211.9n Qualified previously existing personal property; exemption; combined document; requirements; denial of claim; books and records; fraudulent claim; definitions. Sec. 9n. (1) Beginning December 31, 2015 and each year thereafter, qualified previously existing personal property for which an exemption has been properly claimed under subsection (2) is exempt from the collection of taxes under this […]
211.9o Eligible personal property; exemption; statement; books and records; audit program; filing rescission and statement if property no longer eligible; denial of claim for exemption; fraudulent claim; penalties; definitions. Sec. 9o. (1) Beginning December 31, 2013, eligible personal property for which an exemption has been properly claimed under this section is exempt from the collection […]
211.9p Qualified heavy equipment rental personal property; exemption; annual filing of statement; requirements; denial of claim; books and records; fraudulent claim; definitions. Sec. 9p. (1) Beginning December 31, 2022 and each year thereafter, qualified heavy equipment rental personal property for which an exemption has been properly claimed under subsection (2) is exempt from the collection […]
