How does a state verify eligibility?
A33: Methods of verifying a property’s eligibility vary from state to state. Wisconsin, for example, will require that the applicant attach a letter from the appropriate municipality indicating that the area meets the industrial zoning criteria. Several states provide property eligibility statements for taxpayers. Michigan, for example, relies on taxpayers to verify that there has been a release or threat of a release, or disposal, of a hazardous substance at or on the property. Michigan has developed a checklist that walks taxpayers through eligibility requirements and provides guidance on the type of information they must submit to prove that a property meets the established criteria. In addition, Michigan developed an affidavit template for taxpayers to complete and submit to the state. Once the taxpayer has submitted the affidavit and supporting documents, Michigan conducts a desktop review of the materials and either declares the property eligible or tells the taxpayer what sort o
