MI HB4708

Exempts all real and personal property constituting a qualified charging station from property tax collection for taxes levied after December 31, 2023.

Defines qualified charging stations as either Level 2 charging stations (240-volt residential or 208-volt nonresidential service) or DCFC charging stations (direct current fast charging).

Prohibits assessors from considering increases in true cash value resulting from installation, replacement, or repair of qualified charging stations until the property is sold.

Requires assessors to indicate on assessment rolls any increase in value from qualified charging station improvements that is excluded from true cash value calculations.

Amends the definition of "new construction and improvements" to reference the qualified charging station provisions in Section 27.