The Law

P.A. 415 of 1994 amended Section 211.27 of Michigan Compiled Laws:
(2) The assessor shall not consider the increase in true cash value that is a result of expenditures for normal repairs, replacement, and maintenance in determining the true cash value of property for assessment purposes until the property is sold. For the purpose of implementing this subsection, the assessor shall not increase the construction quality classification or reduce the effective age for depreciation purposes, except if the appraisal of the property was erroneous before non-consideration of the normal repair, replacement, or maintenance, and shall not assign an economic condition factor to the property that differs from the economic condition factor assigned to similar properties as defined by subdivisions (a) to (o) (see below) that is known to the assessor and excluded from true cash value shall be indicated on the assessment roll. This subsection applies only to residential properties.

The following repairs shall be considered normal maintenance if they are not part of a structural addition or completion:
a. Outside painting
b. Repair or replace siding, roof, porches, steps, sidewalks, drives
c. Repaint, repair or replace existing masonry
d. Replace awnings
e. Add or replace gutters or downspouts
f. Replace storm windows or doors
g. Insulation or weather stripping
h. Rewiring
i. Replace plumbing fixtures or light fixtures
j. Replace furnace
k. Interior: repair plaster, inside painting, other decorating
l. Replace ceiling, wall, floor surface
m. Remove partitions
n. Replace water heater
o. Replace dated interior woodwork

Updated: January 2011