Form 3828 - Application For Air Pollution Control Tax Exemption Certificate Page 5
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5Form 3828, Page 5
emission unit. Multiple TE-Process and TE-Equipment
Part 7: New Process
forms may be filed under one TE-Source.
Line 37. Emission Unit. If the new equipment is part of a
Renewable Operating Permit, Permit to Install, or is reported
Line 16. Permit Number/Exemption Rule. Enter the permit
in the Michigan Air Emission Reporting System (MAERS),
number or permit exemption rule that covers the process
it may have an emission unit associated with it. If so, enter
equipment. One must be provided.
the name of the emission unit to which it belongs. It is possible
Part 5: Equipment and Cost Details
that it will have the same name as that listed on line 28.
Provide a description of the equipment associated with the
Line 41. Total Cost of Process Change. Enter the total cost
air pollution control that is claimed to be exempt. Provide one
of the process change, not including costs of air pollution
set of plans and provide an itemized list of equipment and
control devices listed in TE-EQUIPMENT.
costs.
Line 42. Portion Claiming Tax Exempt. A standard 25% of
Consider incremental costs when providing the value to be
costs associated with process changes is tax exempt. Enter
considered for tax exemption. If a building is constructed
the portion of the total cost for which you are claiming a tax
solely for the purpose of protecting an air pollution control
exemption. (See example 2)
device, the entire cost of the building may be tax exempt. If,
however, the size of the building is increased to allow for
Line 45. Value of Recovered Product. Enter the gross
additional warehouse space, the entire cost of the building
commercial or productive value derived from any materials
would not be tax exempt. (See Example 1)
captured or recovered by the air pollution control equipment,
calculated on a yearly basis. Include any financial benefit
Line 25. Value of Recovered Product. Enter the gross
from increased production capabilities as a result of a change
commercial or productive value derived from any materials
in the process. This is required per Sec. 5902(2).
captured or recovered by the air pollution control equipment
calculated on a yearly basis. This is required per Sec. 5902(2).
TE-PROCESS
The TE-PROCESS provides detailed cost information about
Example 1
A building is constructed to protect an air pollution
a process change that has contributed to an improvement in
control device and serve as a warehouse. To calculate
air emission. A tax exemption of up to 25% is awarded for
the tax exempt portion, the applicant must determine
eligible equipment. If a tax exemption is being sought for
the total cost of the building, less the cost of the portion
equipment from multiple emission units, complete a separate
of the building serving as a warehouse.
form for each emission unit. If additional space is required to
Total Cost of Building
$100,000
complete an answer, attach additional pages. A separate
page should be attached for each additional explanation. Each
Less Cost of Warehouse Portion
(80,000)
page must be identified as TE-Equipment or TE-Process along
Tax Exempt Portion
$20,000.
with the corresponding Emission Unit name from box 14.
Applications with more than one explanation per page will
Example 2
not be accepted. Items 29 thru 36 may require additional
Case 1: A $200,000 process change to a coating line
space for explanation.
results in lower VOC emission. Theoretically, a thermal
Part 6: Original Process and Alternative
oxidizer and capture equipment could have had the same
(Theoretical) Conventional Control
net decrease in emission, but would’ve cost $100,000.
Line 27. AQD Source ID (SRN). Enter the state registration
In this case, a 25% tax exemption for the process
number for your facility issued by the DEQ.
change would be appropriate, thereby making $50,000
Line 28. Emission Unit. If the equipment is part of a
eligible for tax exemption.
Renewable Operating Permit, Permit to Install, or is reported
Case 2: A $500,000 process change to a coating line
in the Michigan Air Emission Reporting System (MAERS), it
results in lower VOC emission. Theoretically, a thermal
may have an emission unit associated with it. If so, enter the
oxidizer and capture equipment could have had the same
name of the emission unit to which it belongs. If not, the
net decrease in emission, but would’ve cost $100,000.
Michigan Department of Environmental Quality , Air Quality
In this case, the $100,000 control equipment addition
Division, “Operational Memorandum No. 6” will assist you
would’ve had the same net effect, and is less than 25%
in defining an emission unit for your facility . A separate
of $500,000 ($125,000). Therefore, in this case, a tax
TE-PROCESS should be submitted for each emission
exemption of $100,000 would be issued, even though
unit. Multiple TE-Process and TE-Equipment forms may be
the $500,000 process change was the actual action
filed under one application.
taken.
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