MSU Extension Farm Management

As urban sprawl continues to manifest itself on much of our “greenspace” and of Michigan Farmland we begin to lose an important economic resource to many regions of the state and to the state as a whole. There are various state and national organizations that provide information and funding for Farmland Preservation as well as some local counties and communities. One of the most well known and widely used is the State of Michigan’s Program that was formerly referred to as Public Act (P.A.) 116. Another form of preservation is what is known as a Conservation Easement Donation that is also apart of a State of Michigan Program. The conservation easement may also offer some tax benefits dependent on the donators situation. Below you will find useful information and links for these programs.  

Also important to understand and know about is that certain changes to your land may initiate what is referred to as a “pop-up” tax. But there are methods to help mitigate this issue. Below you will find information and documents to help you with this.

Michigan Farmland Preservation Program (known as P.A. 116)

• Frequently Asked Questions (FAQ’s) (MDARD)
• Farmland and Open Space Preservation Frequently Asked Questions (FAQ’s) (MDARD)
• Brochure of Benefits (MDARD)
• Transferring Agreement (Change in Ownership), Splitting/Dividing, Expiring or Extending Agreements (MDARD)
  • Transfer Request Form (MDARD)
  • Split/Divide Request Form (MDARD)
  • Expiring or Extending Agreement(s) (MDARD)
• Early Termination Application Form (MDARD)
• Eligibility & Instructions (MDARD)
• Farmland & Open Space Prservation Program Application For Farmland Agreement (MDARD)
• Michigan Farmland Preservation Program Contact Information (MDARD)

Conservation Easement Donation Program

• Conservation Easement Donation Brocuhure (MDARD)
• Fact Sheet for the new incentive for Private Land Conservation Michigan Public Act 446 of 2006 (MDARD)
• Conservation Easement Assessment (MDARD)
• Conservation Easement: Landowner Questionnaire (MDARD)
• Example of Donated Farmland Development Rights Easement (MDARD)
• Example of Donated Conservation Easement (Open Spaces) (MDARD)

Tax (Pop-Up Tax) Exempt Documents

• Information Summary about the Agricultural Property Taxation (the Pop-up Tax) (MSU, Mike Kelsey)
• Information on Michigan R/E Transfer Tax (MSU Extension, Glenn Kole)
• Taxable Value or SEV? What Triggers A Transfer of Assessment to the Higher Figure (MSU Extension Newsletter, Glenn Kole)
• Transfers of Qualified Agricultural Property and Pop-up Tax Law Information Bulletin (MI Dept. of Treasury)
• Qualified Agricultural Property Exemption Guidelines (MI Dept. of Treasury)
• Affidavit Attesting that Qualified Agricultural Property Shall Remain Qualified Agricultural Property Form 3676 (MI Dept. of Treasury)
• Claim for Farmland Exemption from Some School Operating Taxes Form 2599, P.A. 237 (MI Dept. of Treasury)