Michigan Compiled Laws
Act 237 of 2022 - Residential Housing Facilities Act (207.951 - 207.966)
Section 207.954 - Residential Housing Exemption Certificate; Application Requirements; Notice and Opportunity for Hearing.

Sec. 4.
(1) If a district is established under section 3, the owner of a qualified residential facility may file an application for a residential housing exemption certificate with the clerk of the qualified local governmental unit that established the district. The application shall be filed in the manner and form prescribed by the commission. The application must contain or be accompanied by a general description of the qualified residential facility, a general description of the proposed use of the qualified residential facility, the general nature and extent of the new construction or rehabilitation to be undertaken, a time schedule for undertaking and completing the qualified residential facility, and information relating to the requirements in section 8.
(2) Upon receipt of an application for a residential housing exemption certificate, the clerk of the qualified local governmental unit shall notify in writing the assessor of the local tax collecting unit in which the qualified residential facility is located, and the legislative body of each taxing unit that levies ad valorem property taxes in the qualified residential local governmental unit in which the qualified residential facility is located. Before acting upon the application, the legislative body of the qualified local governmental unit shall hold a public hearing on the application and give public notice of the time, date, and place of the hearing in the same manner required by the open meetings act, 1976 PA 267, MCL 15.261 to 15.275, to the applicant, the assessor, a representative of the affected taxing units, and the general public. The hearing on each application must be held separately from the hearing on the establishment of the district.
History: 2022, Act 237, Imd. Eff. Dec. 13, 2022

Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 207 - Taxation

Act 237 of 2022 - Residential Housing Facilities Act (207.951 - 207.966)

Section 207.951 - Short Title.

Section 207.952 - Definitions.

Section 207.953 - Residential Housing District; Establishment by Qualified Local Governmental Unit; Adoption of Resolution; Notice and Opportunity for Hearing; Findings and Determination.

Section 207.954 - Residential Housing Exemption Certificate; Application Requirements; Notice and Opportunity for Hearing.

Section 207.955 - Approval or Disapproval of Residential Housing Exemption Certificate.

Section 207.956 - Issuance of Residential Housing Exemption Certificate; Form; Contents; Effective Date; Maintenance of Record and Copies.

Section 207.957 - Exemption of Qualified Residential Facility From Tax; Duration of Force and Effect of Certificate; Commencement; Date of Issuance; Extension.

Section 207.958 - Separate Finding; Contents; Compliance; Requirements; Applicability; Exception.

Section 207.959 - Determining Taxable Value of Each Qualified Residential Facility.

Section 207.960 - Residential Housing Facility Tax; Determination of Amount; Exemption; Payment; Disbursements.

Section 207.961 - Lien.

Section 207.962 - Residential Housing Exemption Certificate; Revocation; Transfer to Subsequent Owner.

Section 207.963 - Transfer and Assignment of Certificate.

Section 207.964 - Status Report by Local Government.

Section 207.965 - Annual Report to Legislature.

Section 207.966 - Exemption Not Granted After December 31, 2027.