Bill > HB5246

This bill amends the General Property Tax Act to modify how certain types of real property are classified for tax purposes, specifically adding parcels used to cultivate marihuana to the definition of commercial real property. The bill defines "cultivate" and "marihuana" using terms from the Michigan Regulation and Taxation of Marihuana Act, effectively ensuring that land used for growing marihuana will be taxed at the commercial property rate. This change means that marihuana cultivation sites will be assessed and taxed similarly to other commercial properties like retail stores, service businesses, and apartment complexes with more than four units. The bill maintains the existing framework for property classification, which requires assessors to categorize properties based on their primary use and most significant valuation influence. It also preserves existing provisions for property owners to dispute their property's classification through local review boards and the state tax commission, ensuring that property owners have a mechanism to challenge their property's tax classification if they disagree with the assessment.

Government Affairs

https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-5246