state of michigan

100th Legislature

Regular session of 2020

Introduced by Senator MacGregor

ENROLLED SENATE BILL No. 1153

AN ACT to amend 1893 PA 206, entitled “An act to provide for the assessment of rights and interests, including leasehold interests, in property and the levy and collection of taxes on property, and for the collection of taxes levied; making those taxes a lien on the property taxed, establishing and continuing the lien, providing for the sale or forfeiture and conveyance of property delinquent for taxes, and for the inspection and disposition of lands bid off to the state and not redeemed or purchased; to provide for the establishment of a delinquent tax revolving fund and the borrowing of money by counties and the issuance of notes; to define and limit the jurisdiction of the courts in proceedings in connection with property delinquent for taxes; to limit the time within which actions may be brought; to prescribe certain limitations with respect to rates of taxation; to prescribe certain powers and duties of certain officers, departments, agencies, and political subdivisions of this state; to provide for certain reimbursements of certain expenses incurred by units of local government; to provide penalties for the violation of this act; and to repeal acts and parts of acts,” (MCL 211.1 to 211.155) by adding section 9h.

The People of the State of Michigan enact:

Sec. 9h. (1) Beginning January 1, 2021, any new personal property comprising a fully automated consumer goods handling system that occupies at least 190,000 square feet of a facility owned, leased, or used by a wholesaler is exempt from the collection of taxes under this act.

(2) As used in this section, “fully automated consumer goods handling system” means supply chain optimization machinery, equipment, repair or replacement parts, and software that are component parts of a fully automated integrated goods handling system that separates, sorts, temporarily stores, recombines, and assembles palletized units of consumer goods.

This act is ordered to take immediate effect.

Secretary of the Senate

Clerk of the House of Representatives

Approved___________________________________________

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Governor