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| TAX OUTLINE |
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| TAX DESCRIPTIONS |
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| UTILITY PROPERTY |
LEGAL CITATION: |
M.C.L. 207.1 et seq.; 1905 PA 282; Sec. 5, Art. 9, state Constitution. |
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| YEAR ADOPTED: |
1905 |
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| BASIS OF TAX: |
In lieu of other general property taxes. |
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| MEASURE OF TAX (BASE): |
Taxable value of all property of telephone and telegraph, railroad, car loaning, sleeping car, and express car companies including franchise owned and used in connection with doing business in Michigan. Railroads receive credit equal to 25% of expenditures for maintenance and improvement of rights-of-way in Michigan, if certain conditions are met. |
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| RATE: |
Average statewide general property tax paid by other business property in preceding calendar year. |
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| ADMINISTRATION: |
Assessment: Michigan Department of Treasury, State Tax Commission. Collection: Michigan Department of Treasury, Bureau of Revenue. |
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| REPORT AND PAYMENT: |
Report due March 31. Tax due July 1 or 1/2 by August 1 and the rest by December 1. |
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| DISPOSITION: |
General Fund. |
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| 2006-07 COLLECTIONS: |
$88,160,000 |
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Historic Michigan Utility Property Tax Revenues
| A |
1905 |
PA 282 |
Utility Property Tax established. |
| B |
1980 |
PA 322 |
Codified means of determining average tax rate. |
| C |
1993 |
PA 332 |
Required that utility property tax rate be the average statewide ad valorem tax rate levied upon other commercial, industrial, and utility property. |
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THE NUMBERS BEHIND THE CHART |
Last Updated July 21, 2008
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