HB-4058, As Passed House, February 23, 2017

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

HOUSE BILL No. 4058

 

 

January 18, 2017, Introduced by Rep. Leutheuser and referred to the Committee on Local Government.

 

     A bill to amend 1992 PA 147, entitled

 

"Neighborhood enterprise zone act,"

 

by amending section 13 (MCL 207.783), as amended by 2005 PA 339;

 

and to repeal acts and parts of acts.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 13. (1) The assessor of each local governmental unit in

 

which is located a homestead facility, a new facility, or a

 

rehabilitated facility for which a neighborhood enterprise zone

 

certificate is in effect shall determine annually, with respect to

 

each homestead facility, new facility, or rehabilitated facility,

 

the assessed valuation of the property comprising the facility

 

having the benefit of a neighborhood enterprise zone certificate

 

and the amount of ad valorem property tax that would have been paid

 

with respect to each homestead facility, new facility, and

 

rehabilitated facility under the general property tax act, 1893 PA

206, MCL 211.1 to 211.157, 211.155, if the certificate had not been

 

in force, and the assessed valuation on which the neighborhood

 

enterprise zone tax is based for a homestead facility or a

 

rehabilitated facility. A holder of a certificate shall furnish to

 

the assessor the information necessary for the determination.

 

     (2) After making the determinations under subsection (1), the

 

assessor shall send annually notification of those determinations

 

to the Michigan enterprise zone authority and the governing body of

 

each taxing unit that levies taxes upon property in the local

 

governmental unit in which the new facility or rehabilitated

 

facility is located and the holder of the certificate for which the

 

determination is made. The notice shall must be sent by certified

 

mail not later than October 15 and shall must be based upon the

 

valuation as of the immediately preceding December 31.

 

     Enacting section 1. Section 14 of the neighborhood enterprise

 

zone act, 1992 PA 147, MCL 207.784, is repealed.