Land use: farmland and open space; eligibility for tax credit; grandfather farmland subject to multiple legal arrangements before certain date, the official text

Act
No. 68

Public
Acts of 2025

Approved
by the Governor

December
23, 2025

Filed
with the Secretary of State

December
23, 2025

EFFECTIVE
DATE:  December 23, 2025

state of michigan

103rd Legislature

Regular session of 2025

Introduced by Senators Shink, Singh, Daley, Lauwers and
Cherry

ENROLLED SENATE BILL No. 685

AN ACT to amend 1994 PA 451,
entitled “An act to protect the environment and natural resources of the state;
to codify, revise, consolidate, and classify laws relating to the environment
and natural resources of the state; to regulate the discharge of certain
substances into the environment; to regulate the use of certain lands, waters,
and other natural resources of the state; to protect the people’s right to hunt
and fish; to prescribe the powers and duties of certain state and local
agencies and officials; to provide for certain charges, fees, assessments, and
donations; to provide certain appropriations; to prescribe penalties and
provide remedies; and to repeal acts and parts of acts,” (MCL 324.101 to
324.90106) by adding section 36109b.

The People of the State of
Michigan enact:

Sec. 36109b. The owner of farmland and related buildings subject to a
conservation easement described in section 2141 and to a development rights
agreement under section 36104, a purchase of development rights or agricultural
conservation easement under section 36111b, or an agricultural conservation
easement under section 36206 may claim a credit under section 36109 if the
conservation easement described in section 2141 and the development rights
agreement, purchase of development rights, or agricultural conservation
easement were executed before January 1, 2025.

Enacting section 1. This amendatory act does not
take effect unless all of the following bills of the 103rd Legislature are
enacted into law:

(a) Senate Bill
No. 686.

(b) Senate Bill
No. 687.

(c) Senate Bill
No. 688.

(d) Senate Bill
No. 689.

(e) Senate Bill
No. 690.

(f) Senate Bill No.
699.

This
act is ordered to take immediate effect.

Secretary of the Senate

Clerk of the House of Representatives

Approved___________________________________________

____________________________________________________

Governor