Industrial Facilities Tax Exemption (Michigan)

From Open Energy Information


Last modified on May 23, 2011.

Financial Incentive Program

Place Michigan

Name Industrial Facilities Tax Exemption
Incentive Type Property Tax Incentive
Applicable Sector Industrial
Eligible Technologies Biomass, Renewable Transportation Fuels
Active Incentive No
Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 100% property tax abatement for biodiesel production plants

Maximum Incentive Exemption may last up to 12 years

Program Administrator Michigan Department of Treasury

References DSIRE[1]


In 1974, Public Act 198 set up an industrial property tax abatement program. HB 4010, passed in 2003, adds the creation or synthesis of biodiesel fuel to the definition of "Industrial Property." Futhermore, this definition also includes electric generating plants fueled by biomass until 12/31/07. Plant rehabilitation and industrial development districts may be established to provide such tax abatements for up to 12 years.

Authorities (Please contact the if there are any file problems.)

Authority 1: PA 198 (1974)

Authority 2: HB 4010 (2003)

Incentive Contact

Contact Name Taxpayer Assistance - MI DOT
Department Michigan Department of Treasury
Division State Tax Commission
Address P.O. Box 30471
Place Lansing, Michigan
Zip/Postal Code 48909-7971
Phone (517) 373-2408

  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"