2005 House Bill 4271 / 2006 Public Act 214

Expand agricultural livestock property tax exemptions

Introduced in the House

Feb. 15, 2005

Introduced by Rep. Joe Hune (R-47)

To include “equine and cervidae,” or horses and captive deer, moose, or elk, but not include pay-to-hunt animal farms or game preserves, under the definition of “livestock” in the law that gives favorable property tax treatment to agricultural producers. Under current law the exemption also applies to raising bees, fish, and fur-bearing animals. These would still be exempt.

Referred to the Committee on Tax Policy

Oct. 19, 2005

Reported without amendment

With the recommendation that the substitute (H-2) be adopted and that the bill then pass.

Oct. 27, 2005

Substitute offered

To replace the previous version of the bill with one containing technical changes that do not affect its substance as previously describe. House Bill 4072 would include the provision on horses.

The substitute passed by voice vote

Nov. 1, 2005

Passed in the House 85 to 20 (details)

To include cervidae (captive deer, moose, or elk, born as part of the farming operation) under the definition of “livestock” in the law that gives favorable property tax treatment to agricultural producers. The revised definition would include cattle, sheep, new world camelids, goats, bison, privately owned cervidae, ratites (flightless birds like ostrich), swine, equine, poultry, aquaculture, and rabbits, but not dogs and cats. Agricultural property is exempt from the local 18 mill school operating expense property tax, and is exempt from the Proposal A taxable value "pop-up" upon a transfer of ownership if it will still be used for agriculture.

Received in the Senate

Nov. 2, 2005

Referred to the Committee on Agriculture, Forestry, and Tourism

May 23, 2006

Reported without amendment

With the recommendation that the bill pass.

June 1, 2006

Passed in the Senate 31 to 6 (details)

To include cervidae (captive deer, moose, or elk, born as part of the farming operation) under the definition of “livestock” in the law that gives favorable property tax treatment to agricultural producers. The revised definition would include cattle, sheep, new world camelids, goats, bison, privately owned cervidae, ratites (flightless birds like ostrich), swine, equine, poultry, aquaculture, and rabbits, but not dogs and cats. Agricultural property is exempt from the local 18 mill school operating expense property tax, and is exempt from the Proposal A taxable value "pop-up" upon a transfer of ownership if it will still be used for agriculture.

Signed by Gov. Jennifer Granholm

June 21, 2006