SB-0570, As Passed House, December 7, 2017

 

 

 

 

 

 

 

 

 

 

 

 

 

HOUSE SUBSTITUTE FOR

 

SENATE BILL NO. 570

 

 

 

 

 

 

 

 

 

 

 

 

     A bill to amend 1893 PA 206, entitled

 

"The general property tax act,"

 

by amending sections 9f, 9m, 9n, 9o, 19, and 53b (MCL 211.9f,

 

211.9m, 211.9n, 211.9o, 211.19, and 211.53b), section 9f as amended

 

by 2016 PA 329, sections 9m and 9n as amended by 2017 PA 42,

 

section 9o as amended by 2013 PA 153, and sections 19 and 53b as

 

amended by 2016 PA 108.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 9f. (1) The governing body of an eligible local assessing

 

district or, subject to subsection (5), the board of a Next

 

Michigan development corporation in which an eligible local

 

assessing district is a constituent member may adopt a resolution

 

to exempt from the collection of taxes under this act all new

 


personal property owned or leased by an eligible business located

 

in 1 or more eligible districts or distressed parcels designated in

 

the resolution or an eligible Next Michigan business as provided in

 

this section. The clerk of the eligible local assessing district or

 

the recording officer of a Next Michigan development corporation

 

shall notify in writing the assessor of the township or city in

 

which the eligible district or distressed parcel is located and the

 

legislative body of each taxing unit that levies ad valorem

 

property taxes in the eligible local assessing district in which

 

the eligible district or distressed parcel is located. Before

 

acting on the resolution, the governing body of the eligible local

 

assessing district or a Next Michigan development corporation shall

 

afford the assessor and a representative of the affected taxing

 

units an opportunity for a hearing.

 

     (2) The exemption under this section is effective on the

 

December 31 immediately succeeding the adoption of the resolution

 

by the governing body of the eligible local assessing district or a

 

Next Michigan development corporation and, except as otherwise

 

provided in subsection (9), shall continue in effect for a period

 

specified in the resolution. However, an exemption shall not be

 

granted under this section after December 31, 2012 for an eligible

 

business located in an eligible district identified in subsection

 

(11)(f)(ix) or in an eligible local assessing district identified

 

in subsection (11)(h)(ii). A copy of the resolution shall be filed

 

with the state tax commission, the state treasurer, and the

 

president of the Michigan strategic fund. A resolution is not

 

effective unless approved as provided in subsection (3).


     (3) Not more than 60 days after receipt of a copy of the

 

resolution adopted by the governing body of an eligible local

 

assessing district under subsection (1), the state tax commission

 

shall determine if the new personal property subject to the

 

exemption is owned or leased by an eligible business and if the

 

eligible business is located in 1 or more eligible districts. If

 

the state tax commission determines that the new personal property

 

subject to the exemption is owned or leased by an eligible business

 

and that the eligible business is located in 1 or more eligible

 

districts, the state treasurer, with the written concurrence of the

 

president of the Michigan strategic fund, shall approve the

 

resolution adopted under subsection (1) if the state treasurer and

 

the president of the Michigan strategic fund determine that

 

exempting new personal property of the eligible business is

 

necessary to reduce unemployment, promote economic growth, and

 

increase capital investment in this state. In addition, for an

 

eligible business located in an eligible local assessing district

 

described in subsection (11)(h)(ii), the resolution adopted under

 

subsection (1) shall be approved if the state treasurer and the

 

president of the Michigan strategic fund determine that granting

 

the exemption is a net benefit to this state, that expansion,

 

retention, or location of an eligible business will not occur in

 

this state without this exemption, and that there is no significant

 

negative effect on employment in other parts of this state as a

 

result of the exemption.

 

     (4) After December 31, 2016, a governing body of an eligible

 

local assessing district shall not adopt a resolution under


subsection (1) exempting new personal property from the collection

 

of taxes under this act without a written agreement entered into

 

with the eligible business subject to the exemption, which written

 

agreement contains a remedy provision that includes, but is not

 

limited to, the following:

 

     (a) A requirement that the exemption under this section is

 

revoked if the eligible business is determined to be in violation

 

of the provisions of the written agreement.

 

     (b) A requirement that the eligible business may be required

 

to repay all or part of the personal property taxes exempted under

 

this section if the eligible business is determined to be in

 

violation of the provisions of the written agreement.

 

     (c) A requirement that the exemption under this section is

 

revoked if the eligible business is determined to be in violation

 

of the provisions concerning the exemption set forth in the

 

resolution adopted under subsection (1).

 

     (d) A requirement that the exemption under this section is

 

revoked if continuance of the exemption would be contrary to any of

 

the requirements of this section, including, but not limited to,

 

the requirement that the eligible business be an eligible business

 

or an acquiring eligible business under this section.

 

     (5) A Next Michigan development corporation may only adopt a

 

resolution under subsection (1) exempting new personal property

 

from the collection of taxes under this act for new personal

 

property located in a Next Michigan development district. A Next

 

Michigan development corporation shall not adopt a resolution under

 

subsection (1) exempting new personal property from the collection


of taxes under this act without a written agreement entered into

 

with the eligible Next Michigan business subject to the exemption,

 

which written agreement contains a remedy provision that includes,

 

but is not limited to, all of the following:

 

     (a) A requirement that the exemption under this section is

 

revoked if the eligible Next Michigan business is determined to be

 

in violation of the provisions of the written agreement.

 

     (b) A requirement that the eligible Next Michigan business may

 

be required to repay all or part of the personal property taxes

 

exempted under this section if the eligible Next Michigan business

 

is determined to be in violation of the provisions of the written

 

agreement.

 

     (c) For an agreement entered into after December 31, 2016, a

 

requirement that the exemption under this section is revoked if the

 

eligible Next Michigan business is determined to be in violation of

 

the provisions concerning the exemption set forth in the resolution

 

adopted under subsection (1).

 

     (d) For an agreement entered into after December 31, 2016, a

 

requirement that the exemption under this section is revoked if

 

continuance of the exemption would be contrary to any of the

 

requirements of this section, including, but not limited to, the

 

requirement that the eligible Next Michigan business be an eligible

 

business or an acquiring eligible business under this section.

 

     (6) Subject to subsections (7) and (9), if an existing

 

eligible business sells or leases new personal property exempt

 

under this section to an acquiring eligible business, the exemption

 

granted to the existing eligible business shall continue in effect


for the period specified in the resolution adopted under subsection

 

(1) for the new personal property purchased or leased from the

 

existing eligible business by the acquiring eligible business and

 

for any new personal property purchased or leased by the acquiring

 

eligible business.

 

     (7) After December 31, 2007, an exemption for an existing

 

eligible business shall continue in effect for an acquiring

 

eligible business under subsection (6) only if the continuation of

 

the exemption is approved in a resolution adopted by the governing

 

body of an eligible local assessing district or the board of a Next

 

Michigan development corporation in which the eligible local

 

assessing district is a constituent member.

 

     (8) Notwithstanding 2000 PA 415, all of the following shall

 

apply to an exemption under this section that was approved by the

 

state tax commission on or before April 30, 1999, regardless of the

 

effective date of the exemption:

 

     (a) The exemption shall be continued for the term authorized

 

by the resolution adopted by the governing body of the eligible

 

local assessing district and approved by the state tax commission

 

with respect to buildings and improvements constructed on leased

 

real property during the term of the exemption if the value of the

 

real property is not assessed to the owner of the buildings and

 

improvements.

 

     (b) The exemption shall not be impaired or restricted with

 

respect to buildings and improvements constructed on leased real

 

property during the term of the exemption if the value of the real

 

property is not assessed to the owner of the buildings and


improvements.

 

     (9) Notwithstanding any other provision of this section to the

 

contrary, if new personal property exempt under this section on or

 

after December 31, 2012 is eligible manufacturing personal

 

property, that eligible manufacturing personal property shall

 

remain exempt under this section until the later of the following:

 

     (a) The date that eligible manufacturing personal property

 

would otherwise be exempt from the collection of taxes under this

 

act under section 9m, 9n, or 9o.

 

     (b) The date that eligible manufacturing personal property is

 

no longer exempt under the resolution adopted under subsection (1).

 

     (10) An eligible business that owns or leases new personal

 

property that is exempt under this section and that is eligible

 

personal property shall deliver the combined document as in the

 

time, form, and manner prescribed in sections 9m and 9n to the

 

assessor of the township or city in which the eligible personal

 

property is located by February 20 of each year that the new

 

personal property is eligible personal property. The form shall

 

indicate that the new personal property is eligible personal

 

property.

 

     (11) As used in this section:

 

     (a) "Acquiring eligible business" means an eligible business

 

that purchases or leases assets of an existing eligible business,

 

including the purchase or lease of new personal property exempt

 

under this section, and that will conduct business operations

 

similar to those of the existing eligible business at the location

 

of the existing eligible business within the eligible district.


     (b) "Authorized business" means that term as defined in

 

section 3 of the Michigan economic growth authority act, 1995 PA

 

24, MCL 207.803.

 

     (c) "Eligible manufacturing personal property" means that term

 

as defined in section 9m.

 

     (d) "Distressed parcel" means a parcel of real property

 

located in a city or village that meets all of the following

 

conditions:

 

     (i) Is located in a qualified downtown revitalization

 

district. As used in this subparagraph, "qualified downtown

 

revitalization district" means an area located within 1 or more of

 

the following:

 

     (A) The boundaries of a downtown district as defined in

 

section 1 of 1975 PA 197, MCL 125.1651.

 

     (B) The boundaries of a principal shopping district or a

 

business improvement district as defined in section 1 of 1961 PA

 

120, MCL 125.981.

 

     (C) The boundaries of the local governmental unit in an area

 

that is zoned and primarily used for business as determined by the

 

local governmental unit.

 

     (ii) Meets 1 of the following conditions:

 

     (A) Has a blighted or functionally obsolete building located

 

on the parcel. As used in this sub-subparagraph, "blighted" and

 

"functionally obsolete" mean those terms as defined in section 2 of

 

the brownfield redevelopment financing act, 1996 PA 381, MCL

 

125.2652.

 

     (B) Is a vacant parcel that had been previously occupied.


     (iii) Is zoned to allow for mixed use.

 

     (e) "Eligible business" means, effective August 7, 1998, a

 

business engaged primarily in manufacturing, mining, research and

 

development, wholesale trade, office operations, or the operation

 

of a facility for which the business that owns or operates the

 

facility is an eligible taxpayer. For purposes of a Next Michigan

 

development corporation, eligible business means only an eligible

 

Next Michigan business. Eligible business does not include a

 

casino, retail establishment, professional sports stadium, or that

 

portion of an eligible business used exclusively for retail sales.

 

Professional sports stadium does not include a sports stadium in

 

existence on June 6, 2000 that is not used by a professional sports

 

team on the date of the resolution adopted pursuant to subsection

 

(1). As used in this subdivision, "casino" means a casino regulated

 

by this state under the Michigan gaming control and revenue act,

 

1996 IL 1, MCL 432.201 to 432.226, and all property associated or

 

affiliated with the operation of a casino, including, but not

 

limited to, a parking lot, hotel, motel, or retail store.

 

     (f) "Eligible district" means 1 or more of the following:

 

     (i) An industrial development district as that term is defined

 

in 1974 PA 198, MCL 207.551 to 207.572.

 

     (ii) A renaissance zone as that term is defined in the

 

Michigan renaissance zone act, 1996 PA 376, MCL 125.2681 to

 

125.2696.

 

     (iii) An enterprise zone as that term is defined in the

 

enterprise zone act, 1985 PA 224, MCL 125.2101 to 125.2123.

 

     (iv) A brownfield redevelopment zone as that term is


designated under the brownfield redevelopment financing act, 1996

 

PA 381, MCL 125.2651 to 125.2672.125.2670.

 

     (v) An empowerment zone designated under subchapter U of

 

chapter 1 of the internal revenue code of 1986, 26 USC 1391 to

 

1397F.

 

     (vi) An authority district or a development area as those

 

terms are defined in the tax increment finance authority act, 1980

 

PA 450, MCL 125.1801 to 125.1830.

 

     (vii) An authority district as that term is defined in the

 

local development financing act, 1986 PA 281, MCL 125.2151 to

 

125.2174.

 

     (viii) A downtown district or a development area as those

 

terms are defined in 1975 PA 197, MCL 125.1651 to 125.1681.

 

     (ix) An area that contains an eligible taxpayer.

 

     (x) A Next Michigan development district.

 

     (g) "Eligible distressed area" means 1 of the following:

 

     (i) That term as defined in section 11 of the state housing

 

development authority act of 1966, 1966 PA 346, MCL 125.1411.

 

     (ii) An area that contains an eligible taxpayer.

 

     (h) "Eligible local assessing district" means a city, village,

 

or township that contains an eligible distressed area or that is a

 

party to an intergovernmental agreement creating a Next Michigan

 

development corporation, or a city, village, or township that meets

 

1 or more of the following conditions and is located in a county

 

all or a portion of which borders another state or Canada:

 

     (i) Is currently served by not fewer than 4 of the following

 

existing services:


     (A) Water.

 

     (B) Sewer.

 

     (C) Police.

 

     (D) Fire.

 

     (E) Trash.

 

     (F) Recycling.

 

     (ii) Is party to an agreement under 1984 PA 425, MCL 124.21 to

 

124.30, with a city, village, or township that provides not fewer

 

than 4 of the following existing services:

 

     (A) Water.

 

     (B) Sewer.

 

     (C) Police.

 

     (D) Fire.

 

     (E) Trash.

 

     (F) Recycling.

 

     (i) "Eligible Next Michigan business" means that term as

 

defined in section 3 of the Michigan economic growth authority act,

 

1995 PA 24, MCL 207.803.

 

     (j) "Eligible personal property" means that term as defined in

 

section 3(e)(ii) or (iv) of the state essential services assessment

 

act, 2014 PA 92, MCL 211.1053.

 

     (k) "Eligible taxpayer" means a taxpayer that meets both of

 

the following conditions:

 

     (i) Is an authorized business.

 

     (ii) Is eligible for tax credits described in section 9 of the

 

Michigan economic growth authority act, 1995 PA 24, MCL 207.809.

 

     (l) "Existing eligible business" means an eligible business


identified in a resolution adopted under subsection (1) for which

 

an exemption has been granted under this section.

 

     (m) "New personal property" means personal property that was

 

not previously subject to tax under this act or was not previously

 

placed in service in this state and that is placed in an eligible

 

district after a resolution under subsection (1) is approved. As

 

used in this subdivision, for exemptions approved by the state

 

treasurer under subsection (3) after April 30, 1999, new personal

 

property does not include buildings described in section 14(6) and

 

personal property described in section 8(h), (i), and (j). For

 

exemptions subject to resolutions adopted under subsection (1)

 

after December 31, 2014, new personal property does not include

 

eligible manufacturing personal property.

 

     (n) "Next Michigan development corporation" and "Next Michigan

 

development district" mean those terms as defined under the Next

 

Michigan development act, 2010 PA 275, MCL 125.2951 to 125.2959.

 

     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) A person shall claim the exemption under this section and

 

section 9n by filing each year a combined document that includes:

 

the form to claim the exemption under this section and section 9n,

 

a report of the fair market value and year of acquisition by the

 

first owner of qualified new personal property, and for any year

 

before 2023, a statement under section 19. All of the following

 

apply to a claim of the exemption under this section:


     (a) The combined document shall be in a form and manner

 

prescribed by the department of treasury.

 

     (b) Leasing companies are not eligible to receive the

 

exemption under this section and may not use the combined document

 

prescribed in this section. With respect to personal property that

 

is the subject of a lease agreement, regardless of whether the

 

agreement constitutes a lease for financial or tax purposes, all of

 

the following apply:

 

     (i) If the personal property is eligible manufacturing

 

personal property, the lessee and lessor may elect that the lessee

 

report the leased personal property on the combined document.

 

     (ii) An election made by the lessee and the lessor under this

 

subdivision shall be made in a form and manner approved by the

 

department.

 

     (iii) Absent an election, the personal property shall be

 

reported by the lessor on the personal property statement unless

 

the exemption for eligible manufacturing personal property is

 

claimed by the lessee on the combined document.

 

     (c) The combined document prescribed in this section, shall be

 

completed and delivered to the assessor of the township or city in

 

which the qualified new personal property is located by February 20

 

of each year. However, if February 20 of a year is a Saturday,

 

Sunday, or legal holiday, the delivery deadline for that year is

 

the next day that is not a Saturday, Sunday, or legal holiday. For

 

purposes of a combined document delivered by the United States

 

Postal Service, the delivery is timely if the postmark date is on

 

or before the delivery deadline prescribed in this subdivision. If


the combined document prescribed in this section is not timely

 

delivered to the assessor of the township or city, a late

 

application may be filed directly with the March board of review

 

before its final adjournment by submitting the combined document

 

prescribed in this section. The board of review shall not accept a

 

filing after adjournment of its March meeting. An appeal of a

 

denial by the March board of review may be made by filing a

 

petition with the Michigan tax tribunal within 35 days of the

 

denial notice.

 

     (d) The assessor shall transmit to the department of treasury

 

the information contained in the combined document filed under this

 

section, and other parcel information required by the department of

 

treasury, in the form and manner prescribed by the department of

 

treasury by no later than April 1.

 

     (e) A person claiming an exemption under this section shall

 

rescind the claim of exemption by December 31 of the year in which

 

exempted property is no longer eligible for the exemption by filing

 

with the assessor of the township or city a rescission affidavit in

 

a form prescribed by the department of treasury.

 

     (f) The assessor of the township or city shall annually

 

transmit the rescission affidavits filed, or the information

 

contained in the rescission affidavits filed, under this section to

 

the department of treasury in the form and in the manner prescribed

 

by the department of treasury no later than April 1.

 

     (3) If the assessor of the township or city believes that

 

personal property for which the form claiming an exemption is

 

timely filed by February 20 each year under subsection (2)(c) is


not qualified new personal property or the form filed was

 

incomplete, the assessor may deny that claim for exemption by

 

notifying the person that filed the form in writing of the reason

 

for the denial and advising the person that the denial shall be

 

appealed to the board of review under section 30 by filing a

 

combined document as prescribed under subsection (2). If the denial

 

is issued after the first meeting of the March board of review that

 

follows the organizational meeting, the appeal of the denial is

 

either to the March board of review or the Michigan tax tribunal by

 

filing a petition and a completed combined document as prescribed

 

under subsection (2), within 35 days of the denial notice. The

 

assessor may deny a claim for exemption under this subsection for

 

the current year only. If the assessor denies a claim for

 

exemption, the assessor shall remove the exemption of that personal

 

property and amend the tax roll to reflect the denial and the local

 

treasurer shall within 30 days of the date of the denial issue a

 

corrected tax bill for any additional taxes.

 

     (4) A person claiming an exemption for qualified new personal

 

property exempt under this section shall maintain books and records

 

and shall provide access to those books and records as provided in

 

section 22.

 

     (5) If a person fraudulently claims an exemption for personal

 

property under this section, that person is subject to the

 

penalties provided for in section 21(2).

 

     (6) For 2016 only, if an owner of qualified new personal

 

property did not file form 5278 by February 22, 2016 or filed an

 

incomplete form 5278 by February 22, 2016 to claim the exemption


under this section with the assessor of the city or township in

 

which the qualified new personal property is located, that owner

 

may file form 5278 with the assessor of the city or township in

 

which the qualified new personal property is located no later than

 

May 31, 2016. If the assessor determines that the property

 

qualifies for the exemption under this section, the assessor shall

 

immediately amend the assessment roll to reflect the exemption. The

 

assessor of the township or city shall transmit the affidavits

 

filed, or the information contained in the affidavits filed, under

 

this section, and other parcel information required by the

 

department of treasury, to the department of treasury in the form

 

and in the manner prescribed by the department of treasury no later

 

than June 7, 2016. The owner shall still be required to meet all

 

deadlines required under section 7 of the state essential services

 

assessment act, 2014 PA 92, MCL 211.1057. If the assessor of the

 

township or city believes that personal property for which an

 

affidavit claiming an exemption filed under this subsection by May

 

31, 2016 is not qualified new personal property, the assessor may

 

deny that claim for exemption by notifying the person that filed

 

the affidavit in writing of the reason for the denial and advising

 

the person that the denial may be appealed to the Michigan tax

 

tribunal within 35 days of the date of the denial.

 

     (7) For 2017 only, if an owner of qualified new personal

 

property did not file the combined document by February 21, 2017 to

 

claim the exemption under this section with the assessor of the

 

city or township in which the qualified new personal property is

 

located, that owner may file the combined document with the


assessor of the city or township in which the qualified new

 

personal property is located no later than May 31, 2017. If the

 

assessor determines that the property qualifies for the exemption

 

under this section, the assessor shall immediately amend the

 

assessment roll to reflect the exemption. The assessor of the

 

township or city shall transmit the combined document filed, or the

 

information contained in the combined document filed, under this

 

section, and other parcel information required by the department of

 

treasury, to the department of treasury in the form and in the

 

manner prescribed by the department of treasury no later than June

 

9, 2017. The owner shall still meet all deadlines required under

 

section 7 of the state essential services assessment act, 2014 PA

 

92, MCL 211.1057. If the assessor of the township or city believes

 

that personal property for which a combined document claiming an

 

exemption filed under this subsection by May 31, 2017 is not

 

qualified new personal property, the assessor may deny that claim

 

for exemption by notifying the person that filed the combined

 

document in writing of the reason for the denial and advising the

 

person that the denial may be appealed to the Michigan tax tribunal

 

within 35 days of the date of the denial.

 

     (8) As used in this section:

 

     (a) "Affiliated person" means a sole proprietorship,

 

partnership, limited liability company, corporation, association,

 

flow-through entity, member of a unitary business group, or other

 

entity related to a person claiming an exemption under this

 

section.

 

     (b) "Direct integrated support" means any of the following:


     (i) Research and development related to goods produced in

 

industrial processing and conducted in furtherance of that

 

industrial processing.

 

     (ii) Testing and quality control functions related to goods

 

produced in industrial processing and conducted in furtherance of

 

that industrial processing.

 

     (iii) Engineering related to goods produced in industrial

 

processing and conducted in furtherance of that industrial

 

processing.

 

     (iv) Receiving or storing equipment, materials, supplies,

 

parts, or components for industrial processing, or scrap materials

 

or waste resulting from industrial processing, at the industrial

 

processing site or at another site owned or leased by the owner or

 

lessee of the industrial processing site.

 

     (v) Storing of finished goods inventory if the inventory was

 

produced by a business engaged primarily in industrial processing

 

and if the inventory is stored either at the site where it was

 

produced or at another site owned or leased by the business that

 

produced the inventory.

 

     (vi) Sorting, distributing, or sequencing functions that

 

optimize transportation and just-in-time inventory management and

 

material handling for inputs to industrial processing.

 

     (c) "Eligible manufacturing personal property" means all

 

personal property located on occupied real property if that

 

personal property is predominantly used in industrial processing or

 

direct integrated support. For personal property that is

 

construction in progress and part of a new facility not in


operation, eligible manufacturing personal property means all

 

personal property that is part of that new facility if that

 

personal property will be predominantly used in industrial

 

processing when the facility becomes operational. Personal property

 

that is not owned, leased, or used by the person who owns or leases

 

occupied real property where the personal property is located is

 

not eligible manufacturing personal property, unless the personal

 

property is located on the occupied real property to carry on a

 

current on-site business activity. Personal property that is placed

 

on occupied real property solely to qualify the personal property

 

for an exemption under this section or section 9n is not eligible

 

manufacturing personal property. Utility personal property as

 

described in section 34c(3)(e) and personal property used in the

 

generation, transmission, or distribution of electricity for sale

 

are not eligible manufacturing personal property. Personal property

 

located on occupied real property is predominantly used in

 

industrial processing or direct integrated support if the result of

 

the following calculation is more than 50%:

 

     (i) Multiply the original cost of all personal property that

 

is subject to the collection of taxes under this act and all

 

personal property that is exempt from the collection of taxes under

 

sections 7k, 9b, 9f, 9n, and 9o and this section that is located on

 

that occupied real property and that is not construction in

 

progress by its percentage of use in industrial processing or in

 

direct integrated support. For an item of personal property that is

 

used in industrial processing, its percentage of use in industrial

 

processing shall equal the percentage of the exemption the property


would be eligible for under section 4t of the general sales tax

 

act, 1933 PA 167, MCL 205.54t, or section 4o of the use tax act,

 

1937 PA 94, MCL 205.94o. Utility personal property as described in

 

section 34c(3)(e) and personal property used in the generation,

 

transmission, or distribution of electricity for sale is not

 

included in this calculation.

 

     (ii) Divide the result of the calculation under subparagraph

 

(i) by the total original cost of all personal property that is

 

subject to the collection of taxes under this act and all personal

 

property that is exempt from the collection of taxes under sections

 

7k, 9b, 9f, 9n, and 9o and this section that is located on that

 

occupied real property and that is not construction in progress.

 

Utility personal property as described in section 34c(3)(e) and

 

personal property used in the generation, transmission, or

 

distribution of electricity for sale is not included in this

 

calculation.

 

     (d) "Fair market value" means the fair market value of

 

personal property at the time of acquisition by the first owner,

 

including the cost of freight, sales tax, installation, and other

 

capitalized costs, except capitalized interest. There is a

 

rebuttable presumption that the acquisition price paid by the first

 

owner for personal property, and any costs of freight, sales tax,

 

installation, and other capitalized costs, except capitalized

 

interest, reflect the fair market value.

 

     (e) "Industrial processing" means that term as defined in

 

section 4t of the general sales tax act, 1933 PA 167, MCL 205.54t,

 

or section 4o of the use tax act, 1937 PA 94, MCL 205.94o.


Industrial processing does not include the generation,

 

transmission, or distribution of electricity for sale.

 

     (f) "New personal property" means property that was initially

 

placed in service in this state or outside of this state after

 

December 31, 2012 or that was construction in progress on or after

 

December 31, 2012 that had not been placed in service in this state

 

or outside of this state before 2013.

 

     (g) "Occupied real property" means any of the following:

 

     (i) A parcel of real property that is entirely owned, leased,

 

or otherwise occupied by a person claiming an exemption under this

 

section or under section 9n.

 

     (ii) Contiguous parcels of real property that are entirely

 

owned, leased, or otherwise occupied by a person claiming an

 

exemption under this section or under section 9n and that host a

 

single, integrated business operation engaged primarily in

 

industrial processing, direct integrated support, or both. A

 

business operation is not engaged primarily in industrial

 

processing, direct integrated support, or both if it engages in

 

significant business activities that are not directly related to

 

industrial processing or direct integrated support. Contiguity is

 

not broken by a boundary between local tax collecting units, a

 

road, a right-of-way, or property purchased or taken under

 

condemnation proceedings by a public utility for power transmission

 

lines if the 2 parcels separated by the purchased or condemned

 

property were a single parcel prior to the sale or condemnation. As

 

used in this subparagraph, "single, integrated business operation"

 

means a company that combines 1 or more related operations or


divisions and operates as a single business unit.

 

     (iii) The portion of a parcel of real property that is owned,

 

leased, or otherwise occupied by a person claiming the exemption

 

under this section or under section 9n or by an affiliated person.

 

     (h) "Original cost" means the fair market value of personal

 

property at the time of acquisition by the first owner. There is a

 

rebuttable presumption that the acquisition price paid by the first

 

owner for personal property reflects the original cost of that

 

personal property. The department of treasury may provide

 

guidelines for 1 or more of the following circumstances:

 

     (i) Determining original cost of personal property when the

 

actual acquisition price paid by the first owner for personal

 

property is not determinative of the original cost of that personal

 

property.

 

     (ii) Estimating original cost of personal property when the

 

actual acquisition price paid by the first owner for the personal

 

property is unknown.

 

     (iii) Adjusting original cost of personal property when the

 

personal property is idle, is obsolete or has material

 

obsolescence, or is surplus.

 

     (i) "Person" means an individual, partnership, corporation,

 

association, limited liability company, or any other legal entity.

 

     (j) "Qualified new personal property" means property that

 

meets all of the following conditions:

 

     (i) Is eligible manufacturing personal property.

 

     (ii) Is new personal property.

 

     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 act.

 

     (2) A person shall claim the exemption under this section and

 

section 9m by filing each year a combined document that includes:

 

the form to claim the exemption under this section and section 9m,

 

a report of the fair market value and year of acquisition by the

 

first owner of qualified previously existing personal property, and

 

for any year before 2023, a statement under section 19. All of the

 

following apply to a claim of the exemption under this section:

 

     (a) The combined document shall be in a form and manner

 

prescribed by the department of treasury.

 

     (b) Leasing companies are not eligible to receive the

 

exemption under this section and may not use the combined document

 

prescribed in this section. With respect to personal property that

 

is the subject of a lease agreement, regardless of whether the

 

agreement constitutes a lease for financial or tax purposes, all of

 

the following apply:

 

     (i) If the personal property is eligible manufacturing

 

personal property, the lessee and lessor may elect that the lessee

 

report the leased personal property on the combined document.

 

     (ii) An election made by the lessee and the lessor under this

 

subdivision shall be made in a form and manner approved by the

 

department.

 

     (iii) Absent an election, the personal property shall be

 

reported by the lessor on the personal property statement unless

 

the exemption for eligible manufacturing personal property is


claimed by the lessee on the combined document.

 

     (c) The combined document prescribed in this section, shall be

 

completed and delivered to the assessor of the township or city in

 

which the qualified previously existing personal property is

 

located by February 20 of each year. However, if February 20 of a

 

year is a Saturday, Sunday, or legal holiday, the delivery deadline

 

for that year is the next day that is not a Saturday, Sunday, or

 

legal holiday. For purposes of a combined document delivered by the

 

United States Postal Service, the delivery is timely if the

 

postmark date is on or before the delivery deadline prescribed in

 

this subdivision. If the combined document prescribed in this

 

section is not timely delivered to the assessor of the township or

 

city, a late application may be filed directly with the March board

 

of review before its final adjournment by submitting the combined

 

document prescribed in this section. The board of review shall not

 

accept a filing after adjournment of its March meeting. An appeal

 

of a denial by the March board of review may be made by filing a

 

petition with the Michigan tax tribunal within 35 days of the

 

denial notice.

 

     (d) The assessor shall transmit to the department of treasury

 

the information contained in the combined document filed under this

 

section, and other parcel information required by the department of

 

treasury and in the manner prescribed by the department of treasury

 

no later than April 1.

 

     (e) A person claiming an exemption under this section shall

 

rescind the claim of exemption by December 31 of the year in which

 

exempted property is no longer eligible for the exemption by filing


with the assessor of the township or city a rescission affidavit in

 

a form prescribed by the department of treasury.

 

     (f) The assessor of the township or city shall annually

 

transmit the rescission affidavits filed, or the information

 

contained in the rescission affidavits filed, under this section to

 

the department of treasury in the form and in the manner prescribed

 

by the department of treasury no later than April 1.

 

     (3) If the assessor of the township or city believes that

 

personal property for which the form claiming an exemption is

 

timely filed by February 20 each year under subsection (2)(c) is

 

not qualified previously existing personal property or the form

 

filed was incomplete, the assessor may deny that claim for

 

exemption by notifying the person that filed the form in writing of

 

the reason for the denial and advising the person that the denial,

 

shall be appealed to the board of review under section 30 by filing

 

a combined document as prescribed under subsection (2). If the

 

denial is issued after the first meeting of the March board of

 

review that follows the organizational meeting, the appeal of the

 

denial is either to the March board of review or the Michigan tax

 

tribunal by filing a petition and a completed combined document as

 

prescribed under subsection (2), within 35 days of the denial

 

notice. The assessor may deny a claim for exemption under this

 

subsection for the current year only. If the assessor denies a

 

claim for exemption, the assessor shall remove the exemption of

 

that personal property and amend the tax roll to reflect the denial

 

and the local treasurer shall within 30 days of the date of the

 

denial issue a corrected tax bill for any additional taxes.


     (4) A person claiming an exemption for qualified previously

 

existing personal property exempt under this section shall maintain

 

books and records and shall provide access to those books and

 

records as provided in section 22.

 

     (5) If a person fraudulently claims an exemption for personal

 

property under this section, that person is subject to the

 

penalties provided for in section 21(2).

 

     (6) For 2016 only, if an owner of qualified previously

 

existing personal property did not file form 5278 by February 22,

 

2016 or filed an incomplete form 5278 by February 22, 2016 to claim

 

the exemption under this section with the assessor of the city or

 

township in which the qualified previously existing personal

 

property is located, that owner may file form 5278 with the

 

assessor of the city or township in which the qualified previously

 

existing personal property is located no later than May 31, 2016.

 

If the assessor determines the property qualifies for the exemption

 

under this section, the assessor shall immediately amend the

 

assessment roll to reflect the exemption. The assessor of the

 

township or city shall transmit the affidavits filed, or the

 

information contained in the affidavits filed, under this section,

 

and other parcel information required by the department of

 

treasury, to the department of treasury in the form and in the

 

manner prescribed by the department of treasury no later than June

 

7, 2016. The owner shall still be required to meet all deadlines

 

required under section 7 of the state essential services assessment

 

act, 2014 PA 92, MCL 211.1057. If the assessor of the township or

 

city believes that personal property for which an affidavit


claiming an exemption filed under this subsection by May 31, 2016

 

is not qualified previously existing personal property, the

 

assessor may deny that claim for exemption by notifying the person

 

that filed the affidavit in writing of the reason for the denial

 

and advising the person that the denial may be appealed to the

 

Michigan tax tribunal within 35 days of the date of the denial.

 

     (7) For 2017 only, if an owner of qualified previously

 

existing personal property did not file the combined document by

 

February 21, 2017 to claim the exemption under this section with

 

the assessor of the city or township in which the qualified

 

previously existing personal property is located, that owner may

 

file the combined document with the assessor of the city or

 

township in which the qualified previously existing personal

 

property is located no later than May 31, 2017. If the assessor

 

determines the property qualifies for the exemption under this

 

section, the assessor shall immediately amend the assessment roll

 

to reflect the exemption. The assessor of the township or city

 

shall transmit the combined document filed, or the information

 

contained in the combined document filed, under this section, and

 

other parcel information required by the department of treasury, to

 

the department of treasury in the form and in the manner prescribed

 

by the department of treasury no later than June 9, 2017. The owner

 

shall still meet all deadlines required under section 7 of the

 

state essential services assessment act, 2014 PA 92, MCL 211.1057.

 

If the assessor of the township or city believes that personal

 

property for which a combined document claiming an exemption filed

 

under this subsection by May 31, 2017 is not qualified previously


existing personal property, the assessor may deny that claim for

 

exemption by notifying the person that filed the combined document

 

in writing of the reason for the denial and advising the person

 

that the denial may be appealed to the Michigan tax tribunal within

 

35 days of the date of the denial.

 

     (8) As used in this section:

 

     (a) "Direct integrated support", "eligible manufacturing

 

personal property", "fair market value", and "industrial

 

processing" mean those terms as defined in section 9m.

 

     (b) "Person" means an individual, partnership, corporation,

 

association, limited liability company, or any other legal entity.

 

     (c) "Qualified previously existing personal property" means

 

personal property that meets both of the following conditions:

 

     (i) Is eligible manufacturing personal property.

 

     (ii) Was first placed in service within this state or outside

 

this state more than 10 years before the current calendar year.

 

     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 of taxes under this act.

 

     (2) An owner of eligible personal property shall claim the

 

exemption under this section by annually filing an affidavit a

 

statement with the local tax collecting unit in which the eligible

 

personal property is located not later than February 10 20 in each

 

tax year or, if February 20 is a Saturday, Sunday, or legal

 

holiday, not later than the next day that is not a Saturday,

 

Sunday, or legal holiday. The affidavit For purposes of a statement

 

delivered by the United States Postal Service, the filing is timely


if the postmark date is on or before the filing deadline prescribed

 

in this subsection. If the statement is not timely filed with the

 

local tax collecting unit, a late submission may be filed directly

 

with the March board of review before its final adjournment by

 

submitting the statement prescribed in this subsection. The board

 

of review shall not accept a filing after adjournment of its March

 

meeting. An appeal of a denial by the March board of review may be

 

made by filing a petition with the Michigan tax tribunal within 35

 

days of the denial notice. A statement filed under this subsection

 

shall be in a form prescribed by the state tax commission and shall

 

include any address where any property owned by, leased to, or in

 

the possession of that owner or a related entity is located within

 

that local tax collecting unit. The affidavit statement shall

 

require the owner to attest that the combined true cash value of

 

all industrial personal property and commercial personal property

 

in that local tax collecting unit owned by, leased to, or in the

 

possession of that owner or a related entity on December 31 of the

 

immediately preceding year is less than $80,000.00.

 

     (3) If an affidavit a statement claiming the exemption under

 

this section is filed as provided in subsection (2), the owner of

 

that eligible personal property is not required to also file a

 

statement under section 19. in that tax year.

 

     (4) A person who claims an exemption for eligible personal

 

property under this section shall maintain books and records and

 

shall provide access to those books and records as provided in

 

section 22.

 

     (5) If the assessor of the local tax collecting unit believes


that personal property for which an affidavit a statement claiming

 

an exemption is timely and properly filed under subsection (2) is

 

not eligible personal property, the assessor may deny that claim

 

for exemption by notifying the person that filed the affidavit

 

statement in writing of the reason for the denial and advising the

 

person that the denial may be appealed to the board of review under

 

section 30 or 53b during that tax year. The assessor may deny a

 

claim for exemption for the current year and for the 3 immediately

 

preceding calendar years. If the assessor denies a claim for

 

exemption, the assessor shall remove the exemption of that personal

 

property and, if the tax roll is in the local tax collecting unit's

 

possession, amend the tax roll to reflect the denial and the local

 

treasurer shall within 30 days of the date of the denial issue a

 

corrected tax bill for any additional taxes with interest at the

 

rate of 1% per month or fraction of a month and penalties computed

 

from the date the taxes were last payable without interest or

 

penalty. If the tax roll is in the county treasurer's possession,

 

the tax roll shall be amended to reflect the denial and the county

 

treasurer shall within 30 days of the date of the denial prepare

 

and submit a supplemental tax bill for any additional taxes,

 

together with interest at the rate of 1% per month or fraction of a

 

month and penalties computed from the date the taxes were last

 

payable without interest or penalty. Interest on any tax set forth

 

in a corrected or supplemental tax bill shall again begin to accrue

 

60 days after the date the corrected or supplemental tax bill is

 

issued at the rate of 1% per month or fraction of a month. Taxes

 

levied in a corrected or supplemental tax bill shall be returned as


delinquent on the March 1 in the year immediately succeeding the

 

year in which the corrected or supplemental tax bill is issued.

 

     (6) If a person fraudulently claims an exemption for personal

 

property under this section, that person is subject to the

 

penalties provided for in section 21(2).

 

     (7) For 2014 only, if an owner of eligible personal property

 

did not timely file an affidavit to claim the exemption under this

 

section, that owner may file an appeal with the March 2014 board of

 

review to claim the exemption.

 

     (7) (8) As used in this section:

 

     (a) "Commercial personal property" means personal property

 

that is classified as commercial personal property under section

 

34c or would be classified as commercial personal property under

 

section 34c if not exempt from the collection of taxes under this

 

act under this section or section 9m or 9n.

 

     (b) "Control", "controlled by", and "under common control

 

with" mean the possession of the power to direct or cause the

 

direction of the management and policies of a related entity,

 

directly or indirectly, whether derived from a management position,

 

official office, or corporate office held by an individual; by an

 

ownership interest, beneficial interest, or equitable interest; or

 

by contractual agreement or other similar arrangement. There is a

 

rebuttable presumption that control exists if any person, directly

 

or indirectly, owns, controls, or holds the power to vote, directly

 

or by proxy, 10% or more of the ownership interest of any other

 

person or has contributed more than 10% of the capital of the other

 

person. Indirect ownership includes ownership through attribution


or through 1 or more intermediary entities.

 

     (c) "Eligible personal property" means property that meets all

 

of the following conditions:

 

     (i) Is industrial personal property or commercial personal

 

property.

 

     (ii) The combined true cash value of all industrial personal

 

property and commercial personal property in that local tax

 

collecting unit owned by, leased to, or in the possession of the

 

person claiming an exemption under this section or a related entity

 

on December 31 of the immediately preceding year is less than

 

$80,000.00.

 

     (iii) Is not leased to or used by a person that previously

 

owned the property or a person that, directly or indirectly,

 

controls, is controlled by, or is under common control with the

 

person that previously owned the property.

 

     (d) "Industrial personal property" means personal property

 

that is classified as industrial personal property under section

 

34c or would be classified as industrial personal property under

 

section 34c if not exempt from the collection of taxes under this

 

act under this section or section 9m or 9n.

 

     (e) "Person" means an individual, partnership, corporation,

 

association, limited liability company, or any other legal entity.

 

     (f) "Related entity" means a person that, directly or

 

indirectly, controls, is controlled by, or is under common control

 

with the person claiming an exemption under this section.

 

     Sec. 19. (1) A supervisor or other assessing officer, as soon

 

as possible after entering upon the duties of his or her office or


as required under the provisions of any charter that makes special

 

provisions for the assessment of property, shall ascertain the

 

taxable property in his or her assessing district, the person to

 

whom it should be assessed, and that person's residence.

 

     (2) Except as otherwise provided in section 9m, 9n, or 9o, the

 

supervisor or other assessing officer shall require any person whom

 

he or she believes has personal property in their possession to

 

make a statement of all the personal property of that person

 

whether owned by that person or held for the use of another to be

 

completed and delivered to the supervisor or assessor by February

 

20 of each year, or, if February 20 of a year is a Saturday,

 

Sunday, or legal holiday, the next day that is not a Saturday,

 

Sunday, or legal holiday of that year. For purposes of a statement

 

delivered by the United States Postal Service, the delivery is

 

timely if the postmark date is on or before the delivery deadline

 

prescribed in this subsection. If the statement is not timely

 

delivered to the supervisor or other assessing officer, a late

 

submission may be filed directly with the March board of review

 

before its final adjournment by submitting the statement prescribed

 

in this subsection. The board of review shall not accept a filing

 

after adjournment of its March meeting. An appeal of a denial by

 

the March board of review may be made by filing a petition with the

 

Michigan tax tribunal within 35 days of the denial notice. A notice

 

the supervisor or other assessing officer provides regarding that

 

the statement required under this subsection shall also do all of

 

the following:

 

     (a) Notify the person to whom such notice is given of the


exemptions available under sections 9m, 9n, and 9o.

 

     (b) Explain where information about those exemptions, the

 

forms and requirements for claiming those exemptions, and the forms

 

for the statement otherwise required under this section are

 

available.

 

     (c) Be sent or delivered by not later than January 10 of each

 

year.

 

     (3) If a supervisor, an assessing officer, a county tax or

 

equalization department provided for in section 34, or the state

 

tax commission considers it necessary to require from any person a

 

statement of real property assessable to that person, it shall

 

notify the person, and that person shall submit the statement.

 

     (4) A local tax collecting unit may provide for the electronic

 

filing of the statement required under subsection (2) or (3).

 

     (5) A statement under subsection (2) or (3) shall be in a form

 

prescribed by the state tax commission. If a local tax collecting

 

unit has provided for electronic filing of the statement under

 

subsection (4), the filing format shall be prescribed by the state

 

tax commission. The state tax commission shall not prescribe more

 

than 1 format for electronically filing a statement under

 

subsection (2) or more than 1 format for electronically filing a

 

statement under subsection (3).

 

     (6) A statement under subsection (2) or (3) shall be signed

 

manually, by facsimile, or electronically. A supervisor or assessor

 

shall not require that a statement required under subsection (2) or

 

(3) be filed by February 20 of each year.

 

     (7) A supervisor or assessor shall not accept a statement


under subsection (2) or (3) as final or sufficient if that

 

statement is not in the proper form or does not contain a manual,

 

facsimile, or electronic signature. A supervisor or assessor shall

 

preserve a statement that is not in the proper form or is not

 

signed as in other cases, and that statement may be used to make

 

the assessment and as evidence in any proceeding regarding the

 

assessment of the person furnishing that statement.

 

     (8) An electronic or facsimile signature, for a statement

 

required under this section, or a statement required under section

 

9o, or a combined document required under section 9m or 9n, or

 

under section 7 of the state essential services assessment act,

 

2014 PA 92, MCL 211.1057, shall be accepted by a local tax

 

collecting unit. using a procedure prescribed by the state tax

 

commission.

 

     (9) The department of treasury's use of a statement, or

 

information on a statement, provided under this subsection is

 

subject to section 28(1)(f) of 1941 PA 122, MCL 205.28.

 

     Sec. 53b. (1) If there has been a qualified error, the

 

qualified error shall be verified by the local assessing officer

 

and approved by the board of review. Except as otherwise provided

 

in subsection (9), (7), the board of review shall meet for the

 

purposes of this section on Tuesday following the second Monday in

 

December and on Tuesday following the third Monday in July. If

 

approved, the board of review shall file an affidavit within 30

 

days relative to the qualified error with the proper officials and

 

all affected official records shall be corrected. If the qualified

 

error results in an overpayment or underpayment, the rebate,


including any interest paid, shall be made to the taxpayer or the

 

taxpayer shall be notified and payment made within 30 days of the

 

notice. A rebate shall be without interest. The treasurer in

 

possession of the appropriate tax roll may deduct the rebate from

 

the appropriate tax collecting unit's subsequent distribution of

 

taxes. The treasurer in possession of the appropriate tax roll

 

shall bill to the appropriate tax collecting unit the tax

 

collecting unit's share of taxes rebated. Except as otherwise

 

provided in subsections subsection (6) and (8) and section 27a(4),

 

a correction under this subsection may be made for the current year

 

and the immediately preceding year only.

 

     (2) Action pursuant to subsection (1) may be initiated by the

 

taxpayer or the assessing officer.

 

     (3) The board of review meeting in July and December shall

 

meet only for the purpose described in subsection (1) and to hear

 

appeals provided for in sections 7u, 7cc, 7ee, and 7jj. , and 9o.

 

If an exemption under section 7u is approved, the board of review

 

shall file an affidavit with the proper officials involved in the

 

assessment and collection of taxes and all affected official

 

records shall be corrected. If an appeal under section 7cc, 7ee, or

 

7jj , or 9o results in a determination that an overpayment has been

 

made, the board of review shall file an affidavit and a rebate

 

shall be made at the times and in the manner provided in subsection

 

(1). Except as otherwise provided in sections 7cc, 7ee, and 7jj,

 

and 9o, a correction under this subsection shall be made for the

 

year in which the appeal is made only. If the board of review

 

approves an exemption or provides a rebate for property under


section 7cc, 7ee, or 7jj as provided in this subsection, the board

 

of review shall require the owner to execute the affidavit provided

 

for in section 7cc, 7ee, or 7jj and shall forward a copy of any

 

section 7cc affidavits to the department of treasury.

 

     (4) If an exemption under section 7cc is approved by the board

 

of review under this section, the provisions of section 7cc apply.

 

If an exemption under section 7cc is not approved by the board of

 

review under this section, the owner may appeal that decision in

 

writing to the department of treasury within 35 days of the board

 

of review's denial and the appeal shall be conducted as provided in

 

section 7cc(8).

 

     (5) An owner or assessor may appeal a decision of the board of

 

review under this section regarding an exemption under section 7ee

 

or 7jj to the residential and small claims division of the Michigan

 

tax tribunal. An owner is not required to pay the amount of tax in

 

dispute in order to receive a final determination of the

 

residential and small claims division of the Michigan tax tribunal.

 

However, interest and penalties, if any, shall accrue and be

 

computed based on interest and penalties that would have accrued

 

from the date the taxes were originally levied as if there had not

 

been an exemption.

 

     (6) A correction under this section that approves a principal

 

residence exemption pursuant to section 7cc may be made for the

 

year in which the appeal was filed and the 3 immediately preceding

 

tax years.

 

     (7) For the appeal of a denial of a claim of exemption for

 

personal property under section 9o, if an exemption is approved,


the board of review shall remove the personal property from the

 

assessment roll.

 

     (8) If an exemption for personal property under section 9o is

 

approved, the board of review shall file an affidavit with the

 

proper officials involved in the assessment and collection of taxes

 

and all affected official records shall be corrected. If the board

 

of review does not approve an exemption under section 9o, the

 

person claiming the exemption for that personal property may appeal

 

that decision in writing to the Michigan tax tribunal. A correction

 

under this subsection that approves an exemption under section 9o

 

may be made for the year in which the appeal was filed and the

 

immediately preceding 3 tax years.

 

     (7) (9) The governing body of the city or township may

 

authorize, by adoption of an ordinance or resolution, 1 or more of

 

the following alternative meeting dates for the purposes of this

 

section:

 

     (a) An alternative meeting date during the week of the second

 

Monday in December.

 

     (b) An alternative meeting date during the week of the third

 

Monday in July.

 

     (8) (10) As used in this section, "qualified error" means 1 or

 

more of the following:

 

     (a) A clerical error relative to the correct assessment

 

figures, the rate of taxation, or the mathematical computation

 

relating to the assessing of taxes.

 

     (b) A mutual mistake of fact.

 

     (c) An adjustment under section 27a(4) or an exemption under


section 7hh(3)(b).

 

     (d) An error of measurement or calculation of the physical

 

dimensions or components of the real property being assessed.

 

     (e) An error of omission or inclusion of a part of the real

 

property being assessed.

 

     (f) An error regarding the correct taxable status of the real

 

property being assessed.

 

     (g) An error made by the taxpayer in preparing the statement

 

of assessable personal property under section 19.

 

     (h) An error made in the denial of a claim of exemption for

 

personal property under section 9o.

 

     Enacting section 1. This amendatory act takes effect December

 

31, 2017.

 

     Enacting section 2. This amendatory act does not take effect

 

unless all of the following bills of the 99th Legislature are

 

enacted into law:

 

     (a) Senate Bill No. 571.

 

     (b) Senate Bill No. 572.

 

     (c) Senate Bill No. 573.