Mich. Admin. Code R 209.111 — Commercial rehabilitation exemption certificate

Rule 111. (1) An applicant shall apply for commercial rehabilitation tax exemption
certificates on a form prescribed by and furnished by the commission. An
applicant shall file a complete application and any explanatory documents as
determined by the commission with the commission.
A local legislative body shall not approve an application unless it meets the
requirements of 2005 PA 210, MCL 207.841 to 207.856.
(2) All complete applications for commercial rehabilitation exemption
certificates received through October 31 shall receive consideration and action by the
commission before December 31. An application received on or after November 1 shall
be considered by the commission contingent upon staff availability.
(3) All commercial rehabilitation exemption applications submitted to the
commission must indicate the prior year's actual taxable value. If the prior year's taxable
value was zero ($0) based on a prior year's tax exempt status, the local governmental
unit's assessor shall determine the property's prior year actual taxable value as if the
property had not been tax exempt. A commercial rehabilitation exemption certificate
will not be issued or frozen at a zero taxable value that is the result of a prior year's
tax exempt status.
(4) A commercial rehabilitation exemption certificate will not be issued for a
property that is already included on another specific tax roll. Property covered under
a commercial rehabilitation exemption certificate may not be included on any other
specific tax roll while receiving the commercial rehabilitation exemption.