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Planning and Economic Development

Plant Rehabilitation District Exemption

A special tax exemption (Plant Rehabilitation District) may also be available to a manufacturer considering the reuse of an existing industrial building that suffers from significant functional obsolescence. With a local assessor’s determination that at least 50 percent of the State Equalized Value of the subject building is functionally obsolete, a qualified tenant’s or buyer’s tax liability may be frozen at the SEV preceding necessary improvements.  The PRD and the subsequent IFT are both awarded at the discretion of the local community, with the abatement available for a maximum of 12 years.  The Industrial Facilities Exemption Certificate is approved and issued by the Michigan Department of Treasury, State Tax Commission.