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Water Pollution Control Facilities, Tax exemption (Michigan)

Eligibility 
Utility
Fed. Government
Commercial
Agricultural
Investor-Owned Utility
State/Provincial Govt
Industrial
Construction
Municipal/Public Utility
Local Government
Residential
Installer/Contractor
Rural Electric Cooperative
Tribal Government
Low-Income Residential
Schools
Retail Supplier
Institutional
Multi-Family Residential
Systems Integrator
Fuel Distributor
Nonprofit
General Public/Consumer
Transportation
Program Info
State 
Michigan
Program Type 
Property Tax Incentive
Provider 
Department of Treasury

The Water Pollution Control Exemption, PA 451 of 1994, Part 37, as amended, affords a 100% property and sales tax exemption to facilities that are designed and operated primarily for the control, capture and removal of industrial waste from the water. After review by the Property Services Division and the Department of Environmental Quality, a recommendation is made to the State Tax Commission (STC) regarding the qualification of the application. The STC is responsible for final approval and issuance of certificates. Exemptions are not effective until approved by the STC.