SENATE BILL No. 360

 

 

June 5, 2019, Introduced by Senators STAMAS, ANANICH, NESBITT, HERTEL, HORN, MACGREGOR, SCHMIDT, ZORN, VICTORY, OUTMAN, LUCIDO, BIZON and HOLLIER and referred to the Committee on Economic and Small Business Development.

 

 

 

     A bill to amend 1893 PA 206, entitled

 

"The general property tax act,"

 

(MCL 211.1 to 211.155) by adding section 9p.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 9p. (1) For taxes levied after December 31, 2015 and

 

before January 1, 2036, eligible data center property is exempt

 

from the collection of taxes under this act. This exemption may be

 

claimed only by a person, including, but not limited to, a

 

colocated business, that owns the eligible data center property and

 

that owns, leases, or otherwise occupies all or part of the

 

qualified data center in which the eligible data center property is

 

located.

 

     (2) As used in this section:

 


     (a) "Colocated business" means that term as defined in section

 

4ee of the general sales tax act, 1933 PA 167, MCL 205.54ee, or

 

section 4cc of the use tax act, 1937 PA 94, MCL 205.94cc.

 

     (b) "Data center equipment" means that term as defined in

 

section 4ee of the general sales tax act, 1933 PA 167, MCL

 

205.54ee, or section 4cc of the use tax act, 1937 PA 94, MCL

 

205.94cc.

 

     (c) "Eligible data center property" means the real property on

 

which a qualified data center is located and all of its data center

 

equipment.

 

     (d) "Qualified data center" means that term as defined in

 

section 4ee of the general sales tax act, 1933 PA 167, MCL

 

205.54ee, or section 4cc of the use tax act, 1937 PA 94, MCL

 

205.94cc.