MI SB1107

Adds solar energy facilities with exemption certificates under the solar energy facilities taxation act to the list of personal property exempt from taxation, excluding the land on which the facility is located.

Updates references to state departments, replacing "department of environmental quality" with "department of environment, Great Lakes, and energy" throughout methane digester exemption provisions.

Changes mandatory language from "shall" to "must" and updates grammatical constructions throughout sections 9 and 9f for consistency.

Updates cross-references to tax increment financing statutes, replacing citations to 1975 PA 197 and 1980 PA 450 with references to the recodified tax increment financing act, 2018 PA 57.

Excludes qualified solar energy facilities from the definition of "new personal property" eligible for tax exemptions under section 9f for resolutions adopted after December 31, 2023.