Commercial Rehabilitation Act Tax Incentives
Current understanding
The Commercial Rehabilitation Act (2005 PA 210, MCL 207.842 et seq.) authorizes local units of government to establish commercial rehabilitation districts and grant property tax exemptions/abatements to encourage redevelopment of qualified commercial and multifamily properties. SB 0722 (103rd Legislature) amends sections 2, 6, 7, 14, and 16 of the Act to modify administrative provisions governing these commercial redevelopment tax incentives; the bill has passed one chamber. Specific changes to definitions, application procedures, certificate terms, and reporting requirements remain to be recorded from the enrolled text.
Evidence log
- 2026-07-29 — Economic development: brownfield redevelopment authority; brownfield redevelopment financing act; amend to exempt museum authorities. Amends sec. 2 of 1996 PA 381 (MCL 125.2652). TIE BAR WITH: SB 1139’26, SB 1141’26: SB 1140, part of a tie-barred package (with SB 1139 and SB 1141) amending sec. 2 of the Brownfield Redevelopment Financing Act (1996 PA 381) to exempt museum authorities, continues the pattern of incremental amendments across Michigan’s suite of local property tax incentive and redevelopment statutes; introduced. (novelty: 2)
- 2026-07-29 — Economic development: commercial redevelopment; commercial rehabilitation act; modify. Amends secs. 2, 6, 7, 14 & 16 of 2005 PA 210 (MCL 207.842 et seq.).: SB 0722 enacted as Public Act 35 of 2026 with immediate effect, finalizing the amendments to sections 2, 6, 7, 14 & 16 of the Commercial Rehabilitation Act (2005 PA 210). (novelty: 2)
- 2026-06-17 — Economic development: brownfield redevelopment authority; environmental brownfield redevelopment program; modify. Amends secs. 19608a, 19608b, 19609, 19610, 19610a, 19611, 19612, 19613, 20108b & 21506a of 1994 PA 451 (MCL 324.19608a et seq.) & adds pt. 192.: SB 0898, another economic-development bill moving in parallel with SB 0722, amends the environmental brownfield redevelopment program under NREPA (1994 PA 451, MCL 324.19608a et seq.) and adds a new Part 192, further extending the coordinated package of redevelopment and property tax incentive updates. (novelty: 3)
- 2026-06-18 — Economic development: neighborhood enterprise zones; allowable percentage of neighborhood enterprise zones; modify. Amends sec. 3 of 1992 PA 147 (MCL 207.773).: SB 1053, another economic-development tax incentive amendment introduced alongside the SB 0722 package, modifies the Neighborhood Enterprise Zone Act (1992 PA 147, MCL 207.773) allowable-percentage cap, further signaling parallel legislative attention to Michigan’s suite of local property tax abatement statutes. (novelty: 2)
- 2026-07-02 — Economic development: plant rehabilitation; industrial facility tax; modify. Amends secs. 3, 6, 7 & 9 of 1974 PA 198 (MCL 207.553 et seq.).: SB 0793, another companion economic-development bill in the package with SB 0722, amends the Industrial Facilities Tax Act (1974 PA 198) plant rehabilitation and industrial facility tax provisions, reinforcing that Michigan is updating multiple local property tax incentive statutes in parallel. (novelty: 2)
- 2026-07-02 — Economic development: obsolete property and rehabilitation; obsolete property rehabilitation act; modify. Amends secs. 2, 6, 7, 14, 16 & 17 of 2000 PA 146 (MCL 125.2782 et seq.).: SB 0792, a parallel economic-development bill moving alongside SB 0722, amends the Obsolete Property Rehabilitation Act (2000 PA 146) with analogous administrative modifications, indicating a coordinated update to Michigan’s local property tax incentive framework for redevelopment. (novelty: 2)
- 2026-07-03 — Economic development: brownfield redevelopment authority; transformational brownfield plan; modify. Amends secs. 2, 14a & 16 of 1996 PA 381 (MCL 125.2652 et seq.).: SB 0723, a companion economic-development bill moving alongside SB 0722, amends the Brownfield Redevelopment Financing Act (1996 PA 381) transformational brownfield plan provisions; both bills passed a chamber together as part of a broader redevelopment incentive package. (novelty: 2)