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Industrial Facilities Exemption Certificates (IFEC)
Industrial property tax abatements provide incentives for eligible businesses to make new investment in Michigan. These abatements encourage Michigan manufacturers to build new plants, expand existing plants, renovate aging plants, or add new machinery and equipment.

Click Here to view Michigan Economic Development Corporation's summary of IFECs. 

Also see the list of Frequently Asked Questions about IFECs on the State's website.

  *** Application MUST be submitted before any construction begins.***

IFEC Instructions and checklist - includes fee schedule
IFEC Application - Form 1012   - fillable .pdf form
IFEC Agreement    - to be submitted with the application
IFEC Supplemental Information   - to be submitted with the application (Word 2003 format)
Affidavit of fees - to be submitted with the application
Project Completion & Final Cost ReportProject Completion & Final Cost Report (Project completion due within 30 days of project completion, Final cost due within 90 days of project completion)
IFEC Extension Request   - click for Extension Agreement Form
  • The applicant should submit a letter requesting the extension and why it should be granted, along with a completed Extension Agreement (including signatures).  This should be turned into the assessor's office.
  • Current filing fee is $400 (No additional charge if filing for a Transfer concurrently)
  • An extension request can be submitted anytime up to 1 year after the existing IFEC expires. (If a lease exists, then the lease term must cover the additional years requested PLUS the 2 (or 4) years residency requirement after the expiration of the proposed extension requested.)

IFEC Transfer Request - See IFEC Instructions and checklist.

PA 198 fact sheet from Michigan Economic Development Corporation - includes PPT reform information.