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MI HB5231

MI HB5231
Taxation: farmland and open space; certain references in the farmland and open space preservation statute; make gender neutral. Amends sec. 36109 of 1994 PA 451 (MCL 324.36109). TIE BAR WITH: HJR J'21


summary

Introduced
07/01/2021
In Committee
07/01/2021
Crossed Over
Passed
Dead
12/31/2022

Introduced Session

101st Legislature

Bill Summary

Taxation: farmland and open space; certain references in the farmland and open space preservation statute; make gender neutral. Amends sec. 36109 of 1994 PA 451 (MCL 324.36109). TIE BAR WITH: HJR J'21

AI Summary

This bill amends Section 36109 of the Natural Resources and Environmental Protection Act to make the language in the farmland and open space preservation statute gender-neutral. The bill allows certain individuals, such as partners in a partnership, shareholders of an S corporation, and members of a limited liability company, to claim a credit against their state income tax or business tax liability for property taxes on farmland and related buildings that are subject to development rights agreements, agricultural conservation easements, or purchases of development rights. The bill also provides details on how the credit is calculated and administered. This bill is tied to House Joint Resolution J'21.

Committee Categories

Government Affairs

Sponsors (2)

Last Action

Bill Electronically Reproduced 07/01/2021 (on 07/14/2021)

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