Michigan exempts certain energy production related farm facilities from real and personal property taxes. Among exempted property are certain methane digesters, biomass gasification equipment, thermal depolymerization systems, and equipment used to harvest crop residues or dedicated crops used for energy production.
'''''The application window for the most recent grant opportunity closed November 26, 2012.'''''
The Michigan Biomass Energy Program (MBEP) provides funding for state bioenergy and biofuels projects on a regular basis. Funding categories typically include biofuels and bioenergy education, biofuels infrastructure, and biomass technology development and demonstrations. Other renewable technologies, such as solar and wind, may also be included. Grant award amounts vary according to each individual solicitation.
The BetterBuildings for Michigan program offers incentives and loans to residents of certain communities to implement energy efficiency improvements in their homes. Homeowners in the following areas are eligible for incentives:
'''''Note: The exemption may only be taken on taxes levied between December 31, 2002 and January 1, 2013.'''''
In July 2002, the Michigan legislature created a statewide personal property tax exemption designed to promote the development, commercialization, and manufacturing of a broad range of alternative energy technologies. The Michigan Next Energy Authority Act of 2002 subsequently created the Michigan Next Energy Authority which among other things is tasked with certifying alternative energy property tax exemptions within the state on a yearly basis.
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.
This rule requires an annual report from a commercial, industrial, or governmental source of emission of an air contaminant if, in the judgment of the Department, information on the quantity and composition of an air contaminant emitted from the source is considered by the Department as necessary for the proper management of the air resources.