Solar & Battery Regulation & Incentive Programs

Biomass Gasification and Methane Digester Property Tax Exemption

Program Overview


Category:
Financial Incentive
Program Type:
Property Tax Incentive
Implementing Sector:
State
State:
Michigan
Eligible Storage Technologies:
Biomass, Anaerobic Digestion
Website:
https://www.michigan.gov/mdard
Incentive Amount:
100% exemption from real and personal property taxes
Maximum Incentive:
None
Equipment Requirements:
Methane digester equipment must be certified by the Michigan Department of Agriculture
Administrator:
Michigan Department of Agriculture
Applicable Sectors:
Agricultural
Start Date:
12/29/2006
Last Updated:
07/08/2020

Eligibility Criteria

EligibilitySectorsTechnologies
%100.0000
Agricultural
Biomass
Anaerobic Digestion

Summary

Michigan exempts certain energy production related farm facilities from real and personal property taxes. Among exempted property are certain methane digesters, biomass gasification equipment, thermal depolymerization systems, and equipment used to harvest crop residues or dedicated crops used for energy production.

In order to be eligible for the exemption, methane digester equipment must be certified by the Michigan Department of Agriculture (MDA) and the farm must be verified as compliant under the Michigan Agriculture Environmental Assurance Program (MAEAP). In addition, the facility owner must allow "access for not more than 2 universities to collect information regarding the effectiveness of the methane digester and the methane digester electric generating system in generating electricity and processing animal waste and production area waste". The exemption includes equipment used to generate electricity from methane digester systems and equipment used to generate heat or electricity from biomass gasifiers.


Authorities

NameEnacted DateEffective DateExpired Date
MCL §211.9(j)12/29/200612/29/2006