Michigan Compiled Laws

Mich. Comp. Laws § 324.5904 (2026)

Tax exemptions; statement in certificate.

✓ current as of July 2026

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NATURAL RESOURCES AND ENVIRONMENTAL PROTECTION ACT

Act 451 of 1994

324.5904 Tax exemptions; statement in certificate.

Sec. 5904.

(1) 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, Act No. 206 of the Public Acts of 1893, being sections 211.1 to 211.157 of the Michigan Compiled Laws.

(2) Tangible personal property purchased and installed as a component part of the facility is exempt from both of the following:

(a) Sales taxes imposed under the general sales tax act, Act No. 167 of the Public Acts of 1933, being sections 205.51 to 205.78 of the Michigan Compiled Laws.

(b) Use taxes imposed under the use tax act, Act No. 94 of the Public Acts of 1937, being sections 205.91 to 205.111 of the Michigan Compiled Laws.

(3) The certificate shall state the total acquisition cost of the facility entitled to exemption.

History: Add. 1995, Act 60, Imd. Eff. May 24, 1995

PopularName Notes:

Act 451

PopularName Notes:

NREPA

Notes of Decisions

Cited in 5 cases, 1998–2019 · leading case: City of Sterling Heights v. Chrysler Grp., LLC, 873 N.W.2d 342 (Mich. Ct. App. 2015).

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City of Sterling Heights v. Chrysler Grp., LLC, 873 N.W.2d 342 (Mich. Ct. App. 2015). · cites it 2× “MCL 324.5904(1). A facility must meet the requirements of both MCL 324.”

Great Lakes Div. v. City of Ecorse, 576 N.W.2d 667 (Mich. Ct. App. 1998). “§ 324.5904; M.S.A. § 13A.5904 (air) of the Natural Resources and Environmental Protection Act.”

Great Lakes Div. of Nat'l Steel Corp. v. City of Ecorse, 227 Mich. App. 379 (Mich. Ct. App. 1998). “3704 (water), and MCL 324.5904; MSA 13A.5904 (air) of the Natural Resources and Environmental Protection Act.”

Ees Coke Battery LLC v. City of River Rouge (Mich. Ct. App. 2014). · cites it 2× “Therefore, we modify the circuit court’s remand order to limit the scope of the DEQ’s responsibility on remand to the findings required by MCL 324.”

City of River Rouge v. Dte Elec. Co. (Mich. Ct. App. 2019). “See MCL 324.5904(1). In this case, the six certificates combined would exempt over $60M in property from these taxes.”

— Mich. Comp. Laws § 324.5904(1) — 2 cases

City of Sterling Heights v. Chrysler Grp., LLC, 873 N.W.2d 342 (Mich. Ct. App. 2015). “MCL 324.5904(1). A facility must meet the requirements of both MCL 324.”

City of River Rouge v. Dte Elec. Co. (Mich. Ct. App. 2019). “See MCL 324.5904(1). In this case, the six certificates combined would exempt over $60M in property from these taxes.”

— Mich. Comp. Laws § 324.5904(3) — 1 case

Ees Coke Battery LLC v. City of River Rouge (Mich. Ct. App. 2014). “Therefore, we modify the circuit court’s remand order to limit the scope of the DEQ’s responsibility on remand to the findings required by MCL 324.”

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