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SB 862, introduced by Sen. Bruce Caswell (R-Hillsdale), would amend the General Property Tax Act to specify that for parcels of property considered agricultural, any contiguous parcel owned by the same taxpayer, shall also be considered agricultural if vacant, wooded or if the agricultural buildings equal more than 50% of the taxable value. The bill expresses a legislative intent that the parcel would be classified as agricultural even if the contiguous parcels were located in different tax collecting units.

This bill passed the Senate and was referred to the House Tax Policy Committee.

Farm Bureau supports SB 862.

MFB Contact: Rebecca Park


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