Scope
MCL 211.7ff exempts real and personal property in a renaissance zone from the collection of property taxes to the extent and for the duration provided under the Michigan renaissance zone act, but its subsection (2) keeps special assessments, voter-approved or unlimited-tax debt levies and certain school-code levies collectible. Subsection (7) provides that, for taxes and assessments levied after 31 December 2016, subsection (2) does not apply to eligible data center property (all personal property located in a qualified data center as defined in MCL 205.54ee or 205.94cc) located at the site of a renaissance zone that the Michigan Strategic Fund approved in 2016 with a minimum investment of $100,000,000. The record covers subsection (7) only; it does not identify the site.
- Geographic scope
- Michigan
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Michigan Legislature
Dates
- Adopted
- No adoption day is recorded
- Effective
- Effective date not stated in the source
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- The exemption runs to the extent and for the duration provided under the Michigan renaissance zone act for the zone; the section states no separate end date for subsection (7).
- Source document
- The source page states no document date
- Last checked
- 5 October 2026
Summary
Michigan's general property tax act, section 7ff, lets renaissance zone property avoid most property taxes but normally still collects special assessments, certain debt levies and some school levies. Subsection (7) removes that carve-back for eligible data center property at a renaissance zone site approved in 2016 by the Michigan Strategic Fund with at least $100 million of investment, for taxes and assessments levied after 2016. It is a narrow, site-conditioned data center property tax provision, separate from the enterprise data center sales and use tax exemptions.
What this does not establish
- The saved MCL page's history line lists amendments through 2020 PA 28; which act added subsection (7) was not confirmed from the act text, so no adoption or effective day is stored.
- The page does not name the renaissance zone or the data center it applies to, and none is inferred.
- The zone's own duration under the renaissance zone act was not checked.
Unresolved questions
- Which 2016 renaissance zone site meets subsection (7) is not stated in the section.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- No related action is recorded.
Sources
https://legislature.mi.gov/Laws/MCL?objectName=mcl-211-7ff