HOUSE BILL No. 5008

October 21, 2015, Introduced by Reps. Irwin, Yanez, Greig, Dianda, Robinson, Zemke, Driskell, Plawecki, Faris, Pagan, Geiss, Sarah Roberts and Hovey-Wright and referred to the Committee on Tax Policy.

 

     A bill to amend 1893 PA 206, entitled

 

"The general property tax act,"

 

(MCL 211.1 to 211.155) by adding section 7xx.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 7xx. An eligible energy conversion device for which

 

installation is completed after the effective date of the

 

amendatory act that added this section and before January 1, 2016

 

or, in the case of a wind energy conversion device installed on

 

real property classified as residential real property under section

 

34c, after December 31, 2007 and before January 1, 2016 is exempt

 

from the collection of taxes under this act. As used in this

 

section:

 

     (a) "Biomass" means that term as defined in section 3 of the

 

clean, renewable, and efficient energy act, 2008 PA 295, MCL

 

460.1003.

 


     (b) "Eligible energy conversion device" means a small-scale

 

solar, wind, geothermal, biomass, or water energy conversion device

 

which meets all standards for a solar, wind, geothermal, or water

 

energy conversion device prescribed by the Michigan next energy

 

authority or a small-scale biomass conversion device that meets the

 

standards set forth in chapter 85 of the clean air act, 42 USC 7401

 

to 7671q, and is certified by the United States environmental

 

protection agency.

 

     (c) "Michigan next energy authority" means the Michigan next

 

energy authority created in section 3 of the Michigan next energy

 

authority act, 2002 PA 593, MCL 207.823.

 

     (d) "Small-scale" means having a nameplate generating capacity

 

of not more than 150 kilowatts.

 

     (e) "Solar, wind, geothermal, biomass, or water energy

 

conversion device" means a mechanism or series of mechanisms

 

designed primarily to collect, convert, transfer, or store for

 

future use solar, wind, geothermal, biomass, or water energy for

 

the purposes of heating, cooling, or electric supply, but not those

 

parts of a heating, cooling, or electric supply system that would

 

be required regardless of the energy source being utilized.

 

However, a water energy conversion device includes only those

 

devices that utilize groundwater heat pumps or low-head hydro-

 

energy conversion systems. Low-head hydro-energy conversion systems

 

do not include public utility property.