March 15, 2012, Introduced by Senator CASPERSON and referred to the Committee on Natural Resources, Environment and Great Lakes.
A bill to amend 1994 PA 451, entitled
"Natural resources and environmental protection act,"
by amending sections 2150 and 2153 (MCL 324.2150 and 324.2153),
section 2150 as amended by 1996 PA 585 and section 2153 as amended
by 2004 PA 513.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
On Except as
otherwise provided in subsection
on December 1 of each year
there shall be paid the
department of treasury shall pay into the treasury of each county
which are located tax reverted, recreation,
or forest, lands
lands under the control and supervision
of the department
any other lands held by the department, except lands purchased after
January 1, 1933 for natural resource purposes, a tax of in
the following amount:
(a) Before December 1, 1994, $2.50 per acre or major portion
for years before December 1, 1994 and
(b) After November 30, 1994 and before January 1, 2012, $2.00
acre or major portion of an acre.
for years after November 30, 1994
on all the lands that belong to this state on December 1 in each
(c) After December 31, 2011, $2.00 per acre or major portion
of an acre adjusted annually by 5% or the inflation rate, whichever
is less. As used in this subdivision, "inflation rate" means that
term as defined in section 34d of the general property tax act,
1893 PA 206, MCL 211.34d.
(2) The tax levied under subsection (1) does not apply to the
(a) Lands purchased after January 1, 1933 for natural resource
(b) State lands on which payments in lieu of taxes are made
pursuant to subpart 14.
imposed levied under
this section shall be in lieu
all other taxes now levied against the state
land lands under
State land on which payments in lieu of taxes are made
pursuant to subpart 14 are exempt from this subpart.
(4) The department of treasury shall make a detailed statement
the this state and each county in which the
subject to the tax levied under
this section are situated.
the descriptions The
statement shall include a
of the lands.
and render The department of
shall submit the detailed statement of account to the county
treasurer of the county. The department of treasury shall cause a
to be drawn
on the state treasurer payable to the county
the amount indicated on the detailed statement of account.
due to the county.
(5) The county treasurer of each county shall immediately make
a detailed statement of the account
between the county and each
and school district in the county,
the amount received by the county proportionally according to the
of acres of the lands located in each
unit township and
school district. For disbursements made before December 1, 1994,
proration distribution shall be 40% to the county general fund,
40% to the township general fund, and 20% to the school operating
For disbursements made after November 30, 1994, the
distribution shall be 50% to the county general fund and 50% to the
township general fund. The county treasurer shall immediately issue
his or her warrant to each of the units according to the detailed
statement of account.
The tax on tax reverted, recreation,
forest lands, or
other lands under the control of the department on which payments
are made under this subpart shall be paid from the general fund.
This state shall make payment in full for the amount indicated in
the statement of account prepared under subsection (4).
Sec. 2153. (1) For purposes of this subpart, the state tax
commission shall determine the valuation of real property described
in section 2152 before February 1 of each year. The state tax
commission shall determine the valuation of real property as
provided in subsection (7).
(2) Not later than February 15 of each year, the state tax
commission shall make a report to the assessing districts of this
state in which the real property is located, giving a description
of the real property in the assessing district held by the state
and the valuation as fixed by the state tax commission pursuant to
(3) Except as otherwise provided in subsection (7), the state
tax commission shall furnish a valuation to the assessing officers
that shall be at the same value as other real property is assessed
in the assessment district. In fixing the valuation, the state tax
commission shall not include improvements made to or placed upon
that real property.
(4) Upon receipt of the valuation under subsection (3), the
assessing officer shall enter upon the assessment rolls of each
municipality or assessing district the respective descriptions of
the real property and the fixed valuation and, except as otherwise
provided in subsection (5), shall assess that real property for the
purposes of this subpart at the same rate as other real property in
the assessing district. A local taxing unit may by resolution
permanently exempt that real property from any tax levied by that
local taxing unit. As used in this subsection, "local taxing unit"
means a city, village, township, county, school district,
intermediate school district, community college, authority, or any
other entity authorized by law to levy a tax on real property.
(5) Except as limited in subsection (6) and as otherwise
provided in subsection (7), the assessing officer may adjust the
valuation determined by the state tax commission. If an adjustment
to the valuation certified by the state tax commission is made, the
assessing officer shall certify all of the following to the
department, not later than the first Wednesday after the first
Monday in March:
(a) The amount and percentage of any general adjustment of
assessed valuation of property located in the assessing district
other than property described in section 2152.
(b) The amount and percentage of any change in the assessment
(c) The relation of the total valuation to that reported by
the state tax commission.
(d) The adjusted total of conservation land.
(6) The following shall not be included in an adjustment under
(a) Any general adjustment of assessed valuation of property
located in the assessing district.
(b) Assessments for special improvements.
(c) Any millage in excess of the millage rate levied in 2004.
(d) The tax levied under the state education tax act, 1993 PA
331, MCL 211.901 to 211.906.
Property Before 2012,
property valuations shall be
established as follows:
(a) For property valuations established under this subpart in
2004, the 2004 valuation shall be the valuation of the property in
2004 through 2008.
(b) In 2009 and each year after 2009, the valuation of
property shall not increase each year by more than the increase in
the immediately preceding year in the general price level or 5%,
whichever is less. As used in this subdivision, "general price
level" means that term as defined in section 33 of article IX of
the state constitution of 1963.
(c) If property is acquired after 2004, the initial property
valuation determined under this section shall be the valuation for
each subsequent year until the next adjustment under subdivision
(8) Beginning in 2012, property valuations shall be the
greater of the following:
(a) The value of the property calculated under subsection (7).
(b) The taxable value of the property calculated under section
27a of the general property tax act, 1893 PA 206, MCL 211.27a.