Air Pollution Control Facility, Tax Exemption (Michigan)

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Last modified on February 12, 2015.

EZFeed Policy

Place Michigan

Applies to States or Provinces Michigan
Name Air Pollution Control Facility, Tax Exemption (Michigan)
Policy Category Financial Incentive
Policy Type Property Tax Incentive, Sales Tax Incentive
Affected Technologies Biomass/Biogas, Coal with CCS, Natural Gas
Active Policy Yes

Implementing Sector State/Province

Program Administrator Department of Environmental Quality - Air Quality Division
Primary Website,1607,7-238-43535_53197-213103--,00.html

Last Review 2014-09-15


An application for a pollution control tax exemption certificate shall be filed with the state tax commission in a manner and in a form as prescribed by the state tax commission. The application shall contain plans and specifications of the facility, including all materials incorporated or to be incorporated in the facility and a descriptive list of all equipment acquired or to be acquired by the applicant for the purpose of pollution control, together with the proposed operating procedure for the control facility.

For the purposes of this tax exemption, “facility” means machinery, equipment, structures, or any part or accessories of machinery, equipment, or structures, installed or acquired for the primary purpose of controlling or disposing of air pollution that if released would render the air harmful or inimical to the public health or to property within this state. Facility includes an incinerator equipped with a pollution abatement device in effective operation.

For the period subsequent to the effective date of the certificate and continuing as long as the certificate is in force, a facility covered by the certificate is exempt from real and personal property taxes imposed under the general property tax act Tangible personal property purchased and installed as a component part of the facility is exempt from sales tax.

Policy Contact

Department Department of Treasury
Division Property Services Division
Address State Tax Commission
Address 2 P.O. Box 30471
Place Lansing, Michigan
Zip/Postal Code 48909
Phone 517-373-2408


Authorities (Please contact the if there are any file problems.)

Authority 1: PA 451 of 1994, Part 59