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

Public Act 376 of 2006

Introduced by Rep. Dave Hildenbrand (R) 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.   Official Text and Analysis.
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.
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 by voice vote in the Senate on May 31, 2006
Passed 31 to 6 in the Senate on June 1, 2006.
    See Who Voted "Yes" and Who Voted "No".
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.
Received in the House on June 6, 2006
Substitute offered by Rep. Dave Hildenbrand (R) on August 30, 2006
The substitute passed by voice vote in the House on August 30, 2006
Passed 80 to 23 in the House on August 30, 2006.
    See Who Voted "Yes" and Who Voted "No".
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.
Received in the Senate on September 5, 2006
Signed by Gov. Jennifer Granholm on September 22, 2006

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