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HB 6067

Property tax: classification; classification of property as agricultural real property when agritourism activities are offered on the property; provide for in some circumstances. Amends sec. 34c of 1893 PA 206 (MCL 211.34c).

2025-2026 Regular Session Introduced by Greg Alexander and 8 co-sponsors

The bill presumes parcels with direct marketing or on-site agritourism are agricultural real property, shifting proof to the state to challenge that status.

bill electronically reproduced 06/10/2026
#agriculture:other #propertytax:assessments #propertytax:classification
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Bill Summary · HB 6067

Overview

HB 6067 (2025-2026, Michigan) proposes amendments to the general property tax act (1893 PA 206), specifically Section 34c, to classify property as agricultural real property when agritourism activities are offered on the parcel. The bill defines terms related to agricultural operations, direct marketing, on-site agritourism events, and wildlife risk mitigation, and clarifies how contiguous parcels and certain owner actions affect classification. It also addresses procedures for challenges to classification and related appeals.

Main purpose and intent

  • Expand and clarify the criteria under which a property can be classified as agricultural real property, even when agritourism activities are conducted on-site.
  • Provide a presumption that parcels offering direct marketing or on-site agritourism are agricultural real property, shifting the burden of proof to the Department of Agriculture and Rural Development (DARD) to show otherwise.
  • Ensure contiguous parcels used for agricultural operations remain eligible for agricultural classification, even if parcels span multiple local tax collecting units.

Key provisions and changes

  • Definition and scope of agricultural real property (Section 34c(2)(a)):

    • Agricultural real property includes parcels used for agricultural operations, with or without buildings, and buildings on leased land used for agricultural operations (post-2002 taxes).
    • Contiguity rule: if a parcel is agricultural and has a contiguous vacant, wooded, or outbuilding-heavy parcel owned by the same taxpayer, that contiguous parcel must also be agricultural real property, even across local tax unit boundaries, provided contiguity remains intact and adjacent parcels are connected.

  • Presumptions related to agritourism (new emphasis under subdivisions):

    • Parcels with agricultural operations that offer direct marketing activities or on-site agritourism events are presumed agricultural real property.
    • Burden of proof shifts to the Department of Agriculture and Rural Development to contest this presumption.

  • Definitions expanded:

    • Agricultural outbuilding: structures used for agricultural operations or with at least 50% of space devoted to agricultural products produced on the parcel; includes buildings supporting direct marketing or on-site agritourism.
    • Agricultural operations: broad list including farming, growing/harvesting, dairying, livestock/bees/fish/poultry, horse activities, turf/tree farming, and related practices.
    • Direct marketing activities: sale of farm products directly to the public near production, including farm markets, U-pick, farm-to-table dining, etc., with criteria for product composition (e.g., 50% of finished product ingredients produced by the farm).
    • On-site agritourism event: activities allowing public participation in agricultural life for recreation, education, or direct marketing (e.g., markets, tours, festivals, weddings).

  • Wildlife risk mitigation project and plan:

    • Defines project measures to reduce wildlife-livestock disease transmission (e.g., securing feed, fencing, waste reduction).
    • Defines a wildlife risk mitigation action plan approved by DARD.

  • Administrative and appeal provisions:

    • Allocation of classification disputes to the March Board of Review, with avenues to appeal to the Michigan Tax Tribunal or State Tax Commission, including timelines (e.g., petition by June 30; tribunal appeal by December 31).

Who is affected

  • Property owners with parcels used for agricultural operations, including those engaging in direct marketing or on-site agritourism activities.
  • Tax classification decisions by local assessors, boards of review, and state-level tribunals/commissioners.
  • The Department of Agriculture and Rural Development, which would carry the burden of rebutting presumptions against agricultural classification in cases involving agritourism.

Procedural and timeline aspects

  • Assessors must classify properties by the first Monday in March annually; follow-up reporting to county equalization and the state tax commission.
  • Appeals process:
    • Local protest to March Board of Review; if unresolved, petition to the State Tax Commission by June 30; final unless further appeal exists.
    • State Treasury may appeal to the Michigan Tax Tribunal by December 31 of the tax year.
  • Separate assessment handling for certain payment-in-lieu-of-taxes properties remains referenced but not expanded beyond existing requirements.

Note: As introduced, the bill concentrates on clarifying agricultural classification with agritourism and related activities, aiming to preserve or expand eligibility for agricultural real property status under Michigan law.

Compiled from official sources — confirm details with the bill’s official record.

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