4775, Page 3
instructions for completing form 4775
Application for Neighborhood Enterprise Zone (NEZ) Certificate
The Neighborhood Enterprise Zone (NEZ) Exemption Certificate was created by Public Act 147 of 1992, as amended. To qualify for
this certificate, the subject property must be located within an established NEZ. Applications for a certificate of exemption are filed,
reviewed, and approved by the local governmental unit (LGU), but also are subject to review and either approval or denial by the State
Tax Commission.
Builder/Developer/Applicant Instructions
1. Complete Parts 1 and 2.
2. This application must be filed with the LGU clerk prior to the building permit issuance and the start of construction. File one
original and two copies (three complete sets) of the completed application and the following documents:
•
Legal description of the real property on which the facility is located.
•
Property Identification Number
•
Describe the general nature and extent of the new construction or rehabilitation to be undertaken and the breakdown (for
rehabilitation only) of the investment cost.
•
Timetable for undertaking and completing the new construction or rehabilitation of the facility.
NOTE TO NEW OWNERS: A list of additional required documentation to complete the application/certificate issuance process is on
page 2 of the instructions. This documentation is sent directly to the State of Michigan, only after the original application is filed with
the LGU clerk and approved by the LGU.
3. Any questions concerning the completion of this application should be directed to the LGU clerk. Additional information on the NEZ
program can be found at
LGU Assessor Certification
1. Complete Part 3.
LGU Action/Certification
1. Complete Part 4.
2. The LGU clerk should review the application for complete and accurate information, to determine that the subject property is located
within a qualified NEZ and certify the application meets the requirements as outlined by Public Act 147 of 1992, as amended.
3. Once approved, attach a certified copy of the resolution approving the application. This resolution must include the number of years
the LGU is granting the exemption.
4. Submit the complete application to the following address:
State Tax Commission
P.O. Box 30471
Lansing, MI 48909
Application Deadline
The State Tax Commission must receive complete applications on or before October 31 to ensure processing and certificate issuance for
the following tax year. Applications received after October 31 may not be processed in time for certificate issuance for the following
tax year.
For guaranteed receipt by the State Tax Commission, send applications and attachments via certified mail. If you have questions, or need
additional information or sample documents, visit our Web site at or call (517) 373-2408.