Bill > HB4607

This bill amends a section of Michigan's Natural Resources and Environmental Protection Act to make technical changes to the farmland and open space preservation statute, primarily focused on making the language gender neutral. The bill modifies Section 36109, which provides tax credits for owners of farmland subject to development rights agreements or conservation easements. Key changes include replacing gendered language like "his or her" with neutral terms such as "the partner's" and "spouses" instead of specifying "husband and wife". The bill clarifies how tax credits can be claimed by various types of property owners, including partners in partnerships, shareholders of S corporations, trust beneficiaries, and members of limited liability companies. The bill also specifies how property tax credits are calculated based on household resources or business income, and establishes procedures for how these credits are applied and processed by the Michigan Department of Treasury. Notably, the bill will only take effect if a related constitutional amendment (through a joint resolution) is approved. The primary intent appears to be updating outdated language while maintaining the existing framework for tax credits for preserved farmland and open spaces.

Government Affairs

https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-4607