Page 154 - MFB State Annual Meeting 2018 -- RESOLUTIONS BOOK
P. 154
State Policies – Page
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using a realistic accelerated depreciation schedule considering the current practical use of the structure.
A clarification that all temporary agricultural structures, which are moveable and not permanently attached or anchored to the ground, be exempt from sales and use taxes as referenced in Revenue Administrative Bulletin 2002-15 of June 2002.
The Qualified Forest Property program which exempts the pop-up tax and provides a 16 mill exemption, as long as the new owner agrees to keep up the qualified forest land agreement.
A reduced tax designation or tax exempt status for land which is designated for mandatory restricted use such as wetlands, filter strips, sand dunes, natural or scenic rivers, or other restrictions on private property.
The retention of the right of local governing units to assess property for taxation purposes.
Tax credits used to create jobs and tax equity for the agricultural economy.
The continued use of tax abatements and Renaissance Zones to encourage the development and expansion of agricultural facilities to enhance value-added opportunities for agriculture.
Legislation that would allow a farm to include all parcels of the farming operation together when determining the ag classification. If the total farm would qualify for PA 116, then all parcels should maintain their ag classification. Non-contiguous parcels are being reclassified to residential unless 51 percent of the parcel is farmed. Property in Northwest Michigan, and possibly in other parts of the State, cannot be farmed at 51 percent because of the topography.
Exempting PA 116 land from all special assessments excluding agricultural drainage.
A continuation of the agriculture sales tax
exemption for the equine industry.
Local units of government classifying equine therapy facilities, therapeutic riding facilities, equine rehabilitation facilities, and other similar equine- related businesses utilizing horses as the major component of their business as agriculture for property tax purposes.
The continuation of Proposal A in its current form,
as it pertains to agriculture.
The state of Michigan providing tax incentives rather than tax the production, distribution or sale of
