PROPERTY TAX EXEMPTION:

UNDEVELOPABLE PROPERTY



House Bill 4030

Sponsor: Rep. Stephen Ehardt

Committee: Tax Policy


Complete to 10-12-99



A SUMMARY OF HOUSE BILL 4030 AS INTRODUCED 1-26-99


The bill would amend the General Property Tax Act to exempt from taxation the following property:


- - Property for which a permit for use or development had been denied under Part 303 of the Natural Resources and Environmental Protection Act (wetland protection);


- - Property determined by the director of the Department of Environmental Quality (DEQ) or a designee to be a wetland in a written determination under Part 303;


- - Property that had been designated as a wetland in a final inventory under Part 303;


- - Property designated as undevelopable or unusable by the owner under any federal statute.


The DEQ director would be required to annually reimburse any local governmental unit for revenue lost as a result of any of the exemptions listed above.


MCL 211.7gg















Analyst: C. Couch



This analysis was prepared by nonpartisan House staff for use by House members in their deliberations, and does not constitute an official statement of legislative intent.