In this memo, we examine the existing ways states have crafted legislation on property taxes for utility-scale solar developments and find two main categories of existing legislation—”exemption or abatement,” and “exemption and replacement.” We...
This study inventories the current property tax treatments for utility-scale wind developments across all 50 states. This inventory was created entirely with publicly available information from a variety of web-based sources and is accurate as of...
As solar development increases, states face new challenges in regulating and taxing solar facilities. To better understand an important piece of the current regulatory landscape for solar, this study inventories property tax treatment for...
The issue of property tax appeals has been increasingly important in Michigan recently as “big box” stores (e.g. Lowe’s, Costco, etc.) have been able to significantly decrease their taxes by arguing property assessments should be based on the value...
This report presents views of Michigan’s local government leaders regarding the state’s system of funding local government, whether it needs to be reformed, and what reforms they prefer. It also includes their preferences for raising additional...
As state lawmakers consider reform and partial elimination of Michigan’s Personal Property Tax (PPT), this report presents local government leaders’ assessments of the PPT and its impact on their jurisdictions, as well as their views on potential...
