Michigan Compiled Laws 206-1893-personal-property-exemp Personal Property Exempted. (211.9...211.9o)

• Section 211.9 Personal Property Exempt From Taxation; Real Property; Definitions.
  (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...
• Section 211.9a Repealed. 1985, Act 147, Imd.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  Compiler's Notes: The repealed section pertained to tax exemption for motor vehicles in stock.Popular Name: Act 206
• Section 211.9b Special Tool; Exemption From Taxation; Definitions.
  (1) A special tool is exempt from the collection of taxes under this act. (2) The statement required under section 19 may provide for...
• Section 211.9c Exemption Of Personal Property From Tax Collection; “heavy Earth Moving Equipment” And “inventory” Defined.
  (1) Personal property that is inventory is exempt from the collection of taxes under this act. (2) As used in this section: (a) “Heavy...
• Section 211.9d Computer Software Exempt From Taxation; Construction Of Section; “computer Software” Defined.
  (1) Computer software is exempt from taxation under this act unless either of the following is true: (a) The software is incorporated as a...
• Section 211.9e Intangible Personal Property Exempt From Taxes Collected; Effect Of Section On Taxable Status Of Computer Software.
  Intangible personal property is exempt from the collection of taxes under this act. This section does not affect the taxable status of computer software...
• Section 211.9f Personal Property Of Business; Resolution; Tax Exemption; Hearing; Duration Of Exemption; Approval Or Disapproval Of Resolution; Continuation Of Exemption; Adoption Of Resolution By Next Michigan Development Corporation; Written Agreement; Exemption For Eligible Manufacturing Personal Property; Affidavit; Definitions.
  (1) The governing body of an eligible local assessing district or, subject to subsection (4), the board of a Next Michigan development corporation in...
• Section 211.9g Area Designated As Rural Enterprise Community; Exemption Of Personal Property That Is Component Part Of Natural Gas Distribution System.
  Beginning December 30, 1998 until December 30, 2018, personal property located in an area designated as a rural enterprise community as of the effective...
• Section 211.9g[1] Leased Bottled Water Coolers; Exemption.
  Bottled water coolers available for lease or subject to an existing lease are exempt from the collection of taxes under this act. History: Add....
• Section 211.9i Alternative Energy Personal Property; Exemption From Tax.
  (1) Alternative energy personal property is exempt from the collection of taxes under this act as provided in this section. (2) If the Michigan...
• Section 211.9j Tax Exemption For Property Used By Qualified High-technology Business In Innovations Center.
  (1) For taxes levied after December 31, 2004, upon application for an exemption under this section by the administration of an innovations center, the...
• Section 211.9k Industrial Personal Property Or Commercial Personal Property; Tax Exemption.
  For taxes levied after December 31, 2007, personal property classified under section 34c as industrial personal property or commercial personal property is exempt from...
• Section 211.9m Qualified New Personal Property; Exemption; Affidavit; Filing Requirements; Denial Of Claim; Books And Records; Fraudulent Claim; Penalties; Definitions.
  (1) Beginning December 31, 2015 and each year thereafter, qualified new personal property for which an exemption has been properly claimed under subsection (2)...
• Section 211.9n Beginning December 31, 2015; Qualified Previously Existing Personal Property; Exemption; Affidavit; Filing Requirements; Denial Of Claim; Books And Records; Fraudulent Claim; Penalties; Definitions.
  (1) Beginning December 31, 2015 and each year thereafter, qualified previously existing personal property for which an exemption has been properly claimed under subsection...
• Section 211.9o Eligible Personal Property; Exemption; Affidavit; Statement; Books And Records; Denial Of Claim For Exemption; Actions By Assessor; Fraudulent Claim; Penalties; Failure To Timely File Affidavit; Appeal; Definitions.
  (1) Beginning December 31, 2013, eligible personal property for which an exemption has been properly claimed under this section is exempt from the collection...

Last modified: October 10, 2016