Property tax: classification; definition of qualified agricultural property; modify. Amends sec. 7dd of 1893 PA 206 (MCL 211.7dd). TIE BAR WITH: HB 5696’26
Key claim: This bill amends Michigan’s General Property Tax Act to modify the definition of qualified agricultural property used for property-tax classification.
Abstract
(HB5945 · 103rd Legislature) Property tax: classification; definition of qualified agricultural property; modify. Amends sec. 7dd of 1893 PA 206 (MCL 211.7dd). TIE BAR WITH: HB 5696’26 Sponsor: Rep. Will Snyder (D) + 1 co-sponsor In committee: H Regulatory Reform Latest action (2026-05-13): Bill Electronically Reproduced 05/12/2026
Why this matters
The ‘qualified agricultural property’ classification determines whether farmland receives preferential property-tax treatment (including exemption from the 18-mill school operating tax), so changes to its definition can shift tax burdens between farm owners, other property classes, and local taxing units. Because the bill is tie-barred to HB 5696’26, its practical effect depends on companion legislation, and the specific definitional changes will determine which parcels newly qualify or lose eligibility.