Form 3674 "Application for Obsolete Property Rehabilitation Exemption Certificate" - Michigan

What Is Form 3674?

This is a legal form that was released by the Michigan Department of Treasury - a government authority operating within Michigan. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on May 1, 2013;
  • The latest edition provided by the Michigan Department of Treasury;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;

Download a fillable version of Form 3674 by clicking the link below or browse more documents and templates provided by the Michigan Department of Treasury.

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Download Form 3674 "Application for Obsolete Property Rehabilitation Exemption Certificate" - Michigan

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Michigan Department of Treasury
Reset Form
3674 (Rev. 05-13)
Application for Obsolete Property Rehabilitation Exemption Certificate
This form is issued as provided by Public Act 146 of 2000, as amended. This application should be filed after the district is established. This project will
not receive tax benefits until approved by the State Tax Commission. Applications received after October 31 may not be acted upon in the current y ear.
This application is subject to audit by the State Tax Commission.
INSTRUCTIONS: File the original and two copies of this form and the required attachments with the clerk of the local government unit.
(The State Tax Commission requires two copies of the Application and attachments. T he original is retained by the clerk.) Pleas e see
State Tax Commission Bulletin 9 of 2000 for more information about the Obsolete Property Rehabilitation Exemption. The following
must be provided to the local government unit as attachments to this application: (a) General de scription of the obsolete facil ity (year
built, original use, most recent use, number of stories, square footage); (b) General description of the proposed use of the rehabilitated
facility, (c) Description of the general nature and extent of the rehabilitation to be undertaken, (d) A descriptive list of the fixed building
equipment that w ill be a part of the r ehabilitated facility, (e) A time schedule for undertaking and completing the rehabilitat ion of the
facility, (f) A statement of the economic advantages expected from the exemption. A statement from the assessor of the local unit of
government, describing the required obsolescence has been met for this building, is required with each application. Rehabilitation may
commence after establishment of district.
Applicant (Company) Name (applicant must be the OWNER of the facility)
Company Mailing address (No. and street, P.O. Box, City, State, ZIP Code)
Location of obsolete facility (No. and street, City, State, ZIP Code)
City, Township, Village (indicate which)
County
Date of Commencement of Rehabilitation (mm/dd/yyyy)
Planned date of Completion of Rehabilitation
School District where facility is located
(include school code)
(mm/dd/yyyy)
Estimated Cost of Rehabilitation
Number of years exemption requested
Attach Legal description of Obsolete Property on separate
sheet
Expected project likelihood (check all that apply):
Increase Commercial activity
Retain employment
Revitalize urban areas
Increase number of residents in the
Create employment
Prevent a loss of employment
community in which the facility is situated
Indicate the number of jobs to be retained or created as a result of rehabilitating the facility, including expected construction employment _____
Each year, the State Treasurer may approve 25 additional reductions of half the school operating and state education taxes for a period not to exceed six years. Check the
following box if you wish to be considered for this exclusion.
APPLICANT'S CERTIFICATION
The undersigned, authorized officer of the company making this application certifies that, to the best of his/her knowledge, no information contained
herein or in the attachments hereto is false in any way and that all of the information is truly descriptive of the property for which this application is being
submitted. Further, the undersigned is aware that, if any statement or information provided is untrue, the exemption provided by Public Act 146 of 2000
may be in jeopardy.
The applicant certifies that this application relates to a rehabilitation program that, when completed, constitutes a rehabilitated facility, as
defined by Public Act 146 of 2000, as amended, and that the rehabilitation of the facility would not be undertaken without the applicant's
receipt of the exemption certificate.
It is further certified that the undersigned is familiar w ith the provisions of Public Act 146 of 2000, as amended, of the Mich igan Compiled Laws; and to
the best of his/her knowledge and belief, (s)he has complied or will be able to comply with all of the requirements thereof which are prerequisite to the
approval of the application by the local unit of government and the issuance of an O bsolete Property Rehabilitation Exemption Certificate by the State
Tax Commission.
Name of Company Officer (no authorized agents)
Telephone Number
Fax Number
Mailing Address
Email Address
Signature of Company Officer (no authorized agents)
Title
LOCAL GOVERNMENT UNIT CLERK CERTIFICATION
The Clerk must also complete Parts 1, 2 and 4 on Page 2. Part 3 is to be completed by the Assessor.
Signature
Date application received
FOR STATE TAX COMMISSION USE
Application Number
Date Received
LUCI Code
Michigan Department of Treasury
Reset Form
3674 (Rev. 05-13)
Application for Obsolete Property Rehabilitation Exemption Certificate
This form is issued as provided by Public Act 146 of 2000, as amended. This application should be filed after the district is established. This project will
not receive tax benefits until approved by the State Tax Commission. Applications received after October 31 may not be acted upon in the current y ear.
This application is subject to audit by the State Tax Commission.
INSTRUCTIONS: File the original and two copies of this form and the required attachments with the clerk of the local government unit.
(The State Tax Commission requires two copies of the Application and attachments. T he original is retained by the clerk.) Pleas e see
State Tax Commission Bulletin 9 of 2000 for more information about the Obsolete Property Rehabilitation Exemption. The following
must be provided to the local government unit as attachments to this application: (a) General de scription of the obsolete facil ity (year
built, original use, most recent use, number of stories, square footage); (b) General description of the proposed use of the rehabilitated
facility, (c) Description of the general nature and extent of the rehabilitation to be undertaken, (d) A descriptive list of the fixed building
equipment that w ill be a part of the r ehabilitated facility, (e) A time schedule for undertaking and completing the rehabilitat ion of the
facility, (f) A statement of the economic advantages expected from the exemption. A statement from the assessor of the local unit of
government, describing the required obsolescence has been met for this building, is required with each application. Rehabilitation may
commence after establishment of district.
Applicant (Company) Name (applicant must be the OWNER of the facility)
Company Mailing address (No. and street, P.O. Box, City, State, ZIP Code)
Location of obsolete facility (No. and street, City, State, ZIP Code)
City, Township, Village (indicate which)
County
Date of Commencement of Rehabilitation (mm/dd/yyyy)
Planned date of Completion of Rehabilitation
School District where facility is located
(include school code)
(mm/dd/yyyy)
Estimated Cost of Rehabilitation
Number of years exemption requested
Attach Legal description of Obsolete Property on separate
sheet
Expected project likelihood (check all that apply):
Increase Commercial activity
Retain employment
Revitalize urban areas
Increase number of residents in the
Create employment
Prevent a loss of employment
community in which the facility is situated
Indicate the number of jobs to be retained or created as a result of rehabilitating the facility, including expected construction employment _____
Each year, the State Treasurer may approve 25 additional reductions of half the school operating and state education taxes for a period not to exceed six years. Check the
following box if you wish to be considered for this exclusion.
APPLICANT'S CERTIFICATION
The undersigned, authorized officer of the company making this application certifies that, to the best of his/her knowledge, no information contained
herein or in the attachments hereto is false in any way and that all of the information is truly descriptive of the property for which this application is being
submitted. Further, the undersigned is aware that, if any statement or information provided is untrue, the exemption provided by Public Act 146 of 2000
may be in jeopardy.
The applicant certifies that this application relates to a rehabilitation program that, when completed, constitutes a rehabilitated facility, as
defined by Public Act 146 of 2000, as amended, and that the rehabilitation of the facility would not be undertaken without the applicant's
receipt of the exemption certificate.
It is further certified that the undersigned is familiar w ith the provisions of Public Act 146 of 2000, as amended, of the Mich igan Compiled Laws; and to
the best of his/her knowledge and belief, (s)he has complied or will be able to comply with all of the requirements thereof which are prerequisite to the
approval of the application by the local unit of government and the issuance of an O bsolete Property Rehabilitation Exemption Certificate by the State
Tax Commission.
Name of Company Officer (no authorized agents)
Telephone Number
Fax Number
Mailing Address
Email Address
Signature of Company Officer (no authorized agents)
Title
LOCAL GOVERNMENT UNIT CLERK CERTIFICATION
The Clerk must also complete Parts 1, 2 and 4 on Page 2. Part 3 is to be completed by the Assessor.
Signature
Date application received
FOR STATE TAX COMMISSION USE
Application Number
Date Received
LUCI Code
3674, Page 2
LOCAL GOVERNMENT ACTION
This section is to be completed by the clerk of the local governing unit before submitting the application to the State Tax Commission. Include a copy of
the resolution which approves the application and Instruction items (a) through (f) on page 1, and a separate statement of obsolescence from the
assessor of record with the State Assessor's Board. All sections must be completed in order to process.
PART 1: ACTION TAKEN
Action Date:____________________________________
Exemption Approved for __________ Years, ending December 30, __________ (not to exceed 12 years)
Denied
Date District Established
LUCI Code
School Code
PART 2: RESOLUTIONS
(the following statements must be included in resolutions approving)
A statement that the application is for obsolete property as defined in
A statement that the local unit is a Qualified Local Governmental Unit.
section 2(h) of Public Act 146 of 2000.
A statement that the O bsolete Property Rehabilitation District was
A statement that the commencement of the rehabilitation of the facility
legally established including the date established and the date of
did not occur before
the establishment of the Obsolete Property
hearing as provided by section 3 of Public Act 146 of 2000.
Rehabilitation District.
A statement indicating w hether the taxable value of the property
A statement that the application relates to a rehabilitation program that
proposed to be exempt plus the aggregate taxable value of property
when completed constitutes a rehabilitated facility within the meaning
already exempt under Public Act 146 of 2000 and under Public Act 198
of Public Act 146 of
2000 and that is situated w
ithin an Obsolete
of 1974 (IFT's) exceeds 5% of the total taxable value of the unit.
Property Rehabilitation District
established in a Q
ualified Local
A statement of the factors, criteria and objectives, if any, necessary for
Governmental Unit eligible under Public Act 146 of 2000 to establish
extending the exemption, when the certificate is for less than 12 years.
such a district.
A statement that completion of the rehabilitated facility is calculated to,
A statement that a public hearing was held on the application as
and will at the time of issuance of the certificate, have the reasonable
provided by section 4(2) of Public Act 146 of 2000 including the date of
likelihood to, increase commercial activity, create employment, retain
the hearing.
employment, prevent a loss of employ ment, revitalize urban areas, or
A statement that the applicant is not delinquent in any taxes related to
increase the number of residents in the community in which the facility
the facility.
is situated. The statement shoul d indicate which of these the
If it ex ceeds 5% (see above), a statement that ex ceeding 5% will not
rehabilitation is likely to result in.
have the effect of substantially impeding the operation of the Qualified
A statement that the rehabilitation includes improvements aggregating
Local Governmental Unit or of impairing the financial soundness of an
10% or more of the true cash value of the property at commencement
affected taxing unit.
of the rehabilitation as provided by
section 2(l) of Public Act 146 of
2000.
A statement that all of the items described under "Instructions" (a)
through (f) of the Application for
Obsolete Property Rehabilitation
A statement of the period of time authorized by the Qualified Local
Exemption Certificate have been
provided to the Qualified Local
Governmental Unit for completion of the rehabilitation.
Governmental Unit by the applicant.
PART 3: ASSESSOR RECOMMENDATIONS
Provide the Taxable Value and State Equalized Value of the Obso lete Property, as provided in Public Act 146 of 2000, as amended, for the tax year
immediately preceding the effective date of the certificate (December 31st of the year approved by the STC).
Taxable Value
State Equalized Value (SEV)
Building(s)
Name of Governmental Unit
Date of Action on application
Date of Statement of Obsolescence
PART 4: CLERK CERTIFICATION
The undersigned clerk certifies that, to the best of his/her knowledge, no information contained herein or in the attachments hereto is false in any way.
Further, the undersigned is aware that if any information provided is untrue, the exemption provided by Public Act 146 of 2000 may be in jeopardy.
Name of Clerk
Clerk Signature
Date
Clerk's Mailing Address
City
State
ZIP Code
Telephone Number
Fax Number
Email Address
Michigan Department of Treasury
Mail completed application and attachments to:
State Tax Commission
If you have any questions, call (517) 373-2408.
P.O. Box 30471
Lansing, Michigan 48909-7971
For guaranteed receipt by the State Tax Commission, it is recommended that applications and attachments are sent by certified mail.
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