Mich. Comp. Laws » Michigan Compiled Laws / Chapter 211 / Act 206 of 1893
Michigan Compiled Laws

Mich. Comp. Laws § 211.9c (2026)

Exemption of personal property from tax collection; “heavy earth moving equipment” and “inventory” defined.

✓ current as of July 2026
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THE GENERAL PROPERTY TAX ACT


Act 206 of 1893


211.9c Exemption of personal property from tax collection; “heavy earth moving equipment” and “inventory” defined.

Sec. 9c.

    (1) Personal property that is inventory is exempt from the collection of taxes under this act.

    (2) As used in this section:

    (a) "Heavy earth moving equipment" means industrial construction equipment that meets all of the following criteria:

    (i) Is self-propelled.

    (ii) Weighs 10,000 pounds or more.

    (iii) Is designed and principally intended to move, transport, or reconfigure dirt, earth, soil, or other construction material at a construction site.

    (b) "Inventory" means 1 of the following:

    (i) The stock of goods held for resale in the regular course of trade of a retail or wholesale business.

    (ii) Finished goods, goods in process, and raw materials of a manufacturing business.

    (iii) Materials and supplies, including repair parts and fuel.

    (iv) On and after December 31, 2000, heavy earth moving equipment subject to 1 or more lease agreements with the same person totaling not more than 1 year and principally intended for sale rather than lease. A lease agreement used to support this exemption shall be made available to the assessor on request and shall be considered confidential information to be used for assessment purposes only.

    (3) Inventory does not include the following:

    (a) Before December 31, 2000, any of the following:

    (i) Personal property under lease or principally intended for lease rather than sale.

    (ii) Personal property allowed a deduction or allowance for depreciation or depletion under the internal revenue code of 1986.

    (b) On and after December 31, 2000, any of the following:

    (i) Personal property, other than heavy earth moving equipment, under lease or principally intended for lease rather than sale.

    (ii) Heavy earth moving equipment subject to 1 or more lease agreements with the same person totaling more than 1 year or principally intended for lease rather than sale.

    (iii) Personal property for which a deduction or allowance for depreciation, depletion, or amortization is allowed or has been taken under the internal revenue code of 1986.

History: Add. 1975, Act 234, Imd. Eff. Aug. 27, 1975 ;-- Am. 2000, Act 317, Imd. Eff. Oct. 24, 2000

PopularName Notes:

Act 206
Notes of Decisions
Cited in 3 cases, 1981–1990 · leading case: Edward Rose Bldg. Co. v. Indep. Twp., 462 N.W.2d 325 (Mich. 1990).
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Edward Rose Bldg. Co. v. Indep. Twp., 462 N.W.2d 325 (Mich. 1990). “49 MCL 211.9c; MSA 7.9(3). 50 It is an all too familiar experience that after an automobile or a house has been purchased, it may be worth less than one has paid.”
City of Troy v. Cleveland Pneumatic Tool Co., 311 N.W.2d 782 (Mich. Ct. App. 1981). · cites it 9× “MCL 211.9c; MSA 7.9(3). For purposes of this inquiry, we believe the base castings and the new materials purchased by HPM to be used in the retrofitting process must be separately considered.”
Xerox Corp. v. Oakland Cnty., 403 N.W.2d 188 (Mich. Ct. App. 1987). “The policy reflected in the inventory exemption statute, MCL 211.9c; MSA 7.9(3), is to provide an exemption for nonincome-earning inventory and not to income-producing property on lease.”
— Mich. Comp. Laws § 211.9c(2)(b) — 1 case
City of Troy v. Cleveland Pneumatic Tool Co., 311 N.W.2d 782 (Mich. Ct. App. 1981). “MCL 211.9c; MSA 7.9(3). For purposes of this inquiry, we believe the base castings and the new materials purchased by HPM to be used in the retrofitting process must be separately considered.”
— Mich. Comp. Laws § 211.9c(2)(c) — 1 case
City of Troy v. Cleveland Pneumatic Tool Co., 311 N.W.2d 782 (Mich. Ct. App. 1981). “MCL 211.9c; MSA 7.9(3). For purposes of this inquiry, we believe the base castings and the new materials purchased by HPM to be used in the retrofitting process must be separately considered.”
— Mich. Comp. Laws § 211.9c(3) — 1 case
City of Troy v. Cleveland Pneumatic Tool Co., 311 N.W.2d 782 (Mich. Ct. App. 1981). “MCL 211.9c; MSA 7.9(3). For purposes of this inquiry, we believe the base castings and the new materials purchased by HPM to be used in the retrofitting process must be separately considered.”
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