2005 House Bill 4072 (Tax break for horse boarding and training facilities )

Public Act 376 of 2006

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• Introduced by Rep. Dave Hildenbrand on January 27, 2005, to classify horse boarding and horse training facilities as agricultural real property, rather than commercial. Agricultural property is exempt from the local 18 mill school operating expense property tax, and is exempt from the Proposal A taxable value "pop-up" upon a transfer of ownership if it will still be used for agriculture.
  • Referred to the House Tax Policy Committee on January 27, 2005.
    • Reported in the House on October 19, 2005, without amendment and with the recommendation that the bill pass.
• Passed in the House (82 to 23) on November 1, 2005. [Vote Details and Comments]
• Received in the Senate on November 2, 2005.
  • Referred to the Senate Agriculture, Forestry and Tourism Committee on November 2, 2005.
    • Reported in the Senate on May 23, 2006, with the recommendation that the substitute (S-1) be adopted and that the bill then pass.
  • Substitute offered in the Senate on May 31, 2006, to replace the previous version of the bill with one that expands the agricultural tax status to also include game bird hunting preserves, and farming operations that harvest cervidae (deer, moose, or elk) born as part of the farming operation. The substitute passed in the Senate by voice vote on May 31, 2006.
• Passed in the Senate (31 to 6) on June 1, 2006, to classify as agricultural real property, rather than commercial property, horse boarding and horse training facilities, game bird hunting preserves, and farming operations that harvest cervidae (deer, moose, or elk) born as part of the farming operation. Agricultural property is exempt from the local 18 mill school operating expense property tax, and is exempt from the Proposal A taxable value "pop-up" upon a transfer of ownership if it will still be used for agriculture. [Vote Details and Comments]
• Received in the House on June 6, 2006.
  • Substitute offered by Rep. Dave Hildenbrand on August 30, 2006. The substitute passed in the House by voice vote on August 30, 2006.
• Passed in the House (80 to 23) on August 30, 2006, to concur with the Senate-passed version of the bill, which expands the agricultural tax status to also include game bird hunting preserves, and farming operations that harvest cervidae (deer, moose, or elk) born as part of the farming operation. [Vote Details and Comments]
• Received in the Senate on September 5, 2006.
• Passed in the Senate (29 to 8) on September 7, 2006. [Vote Details and Comments]
• Signed by Gov. Jennifer Granholm on September 22, 2006.

Comments

Introduced by Rep. Dave Hildenbrand on January 27, 2005. Passed in the House (82 to 23) on November 1, 2005. New Comment