Obsolete Property Rehabilitation Act

Obsolete Property Rehabilitation Act (OPRA) Tax Exemption Certificate (PA 146)
This incentive is designed to promote redevelopment of contaminated, blighted, or functionally obsolete commercial and commercial housing properties. It allows the city to "freeze" the taxable value of a structure (before improvements are made) for 1-12 years, essentially allowing property owners to rehabilitate their buildings property-tax-free with the exception of school taxes.

The State may also decide to exempt one-half of the school millage for up to six years. This exemption requires a petition to City Council to create an OPRA district; currently, the City of Ypsilanti creates a district for each property in consideration on a case-by-case basis.