All Roll Calls
Yes: 174 • No: 4
MichiganSB 06902025-2026 Regular SessionSenateWALLET
Land use: farmland and open space; legal arrangements eligible for tax credits; expand. Amends sec. 36109 of 1994 PA 451 (MCL 324.36109). TIE BAR WITH: SB 0688'25, SB 0686'25, SB 0689'25, SB 0687'25, SB 0685'25Last Action: ASSIGNED PA 0073'25 WITH IMMEDIATE EFFECT
Sponsored By: Roger Victory (Republican)
Signed by Governor
Land use: farmland and open space
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 0 costs, 1 mixed.
More farm tax relief, new paperwork
Michigan expands its farmland tax credit to cover farmland and related buildings under qualifying conservation easements or development-rights purchases. For individual filers, the credit equals qualifying property taxes above 3.5% of household income. The income calculation excludes the deduction under federal tax section 613. For a permanent easement, owners must submit the recorded easement, legal description, and required forms by November 1 for that year's credit. Michigan's agriculture department issues an acknowledgment with a unique ID confirming permanent preservation when the requirements are met.
Past farm tax credits become available
Some farmland owners can claim credits for tax years 2017 and 2018 by December 31, 2026. They must have applied for a development-rights agreement in 2017. The state land use agency must have approved that application under section 3104(7) between 2023 and 2025.
Sponsors & Cosponsors
Sponsor
Roger Victory
Republican • Senate
Cosponsors
Dan Lauwers
Republican • Senate
John Cherry
Democratic • Senate
Kevin Daley
Republican • Senate
Sam Singh
Democratic • Senate
Sue Shink
Democratic • Senate
Roll Call Votes
Senate vote • 12/18/2025
HOUSE AMENDMENT(S) CONCURRED IN
Yes: 35 • No: 0 • Other: 2
House vote • 12/16/2025
passed; given immediate effect
Yes: 102 • No: 4 • Other: 4
Senate vote • 12/2/2025
PASSED
Yes: 37 • No: 0
Actions Timeline
ASSIGNED PA 0073'25 WITH IMMEDIATE EFFECT
12/23/2025SenateFILED WITH SECRETARY OF STATE 12/23/2025 12:38 PM
12/23/2025SenateAPPROVED BY GOVERNOR 12/23/2025 11:08 AM
12/23/2025SenatePRESENTED TO GOVERNOR 12/19/2025 3:00 PM
12/23/2025SenateORDERED ENROLLED
12/18/2025SenateGIVEN IMMEDIATE EFFECT
12/18/2025SenateENROLLMENT VACATED
12/18/2025SenateORDERED ENROLLED
12/18/2025SenateFULL TITLE AGREED TO
12/18/2025SenateHOUSE AMENDMENT(S) CONCURRED IN ROLL CALL # 365 YEAS 35 NAYS 0 EXCUSED 2 NOT VOTING 0
12/18/2025SenateRULES SUSPENDED FOR IMMEDIATE CONSIDERATION
12/18/2025SenatePASSED BY HOUSE WITH AMENDMENT(S) WITH IMMEDIATE EFFECT
12/18/2025Housereturned to Senate
12/16/2025Houseinserted full title
12/16/2025Housepassed; given immediate effect Roll Call #333 Yeas 102 Nays 4 Excused 0 Not Voting 4
12/16/2025Houseread a third time
12/16/2025Houseplaced on immediate passage
12/16/2025Houseplaced on third reading
12/16/2025Houseamended
12/16/2025Houseread a second time
12/16/2025Housereferred to second reading
12/11/2025Housereported with recommendation without amendment
12/11/2025Housereferred to Committee on Agriculture
12/2/2025Houseread a first time
12/2/2025Housereceived on 12/02/2025
12/2/2025House
Bill Text
Public Act
12/23/2025
As Passed by the Senate
12/18/2025
Senate Concurred
12/18/2025
As Passed by the House
12/16/2025
Introduced
10/30/2025
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