Agricultural property in Michigan is taxed at 50 percent above the national average, which is a significant cost.
The state of Michigan currently has the authority to claim property by forfeiture at an accelerated schedule for tax delinquency. This acceleration was aimed at urban areas to assist them in cleaning up abandoned structures and redeveloping blighted areas. Agricultural land does not fall under either of these categories, but is fully at risk of accelerated forfeiture due to the lack of economic stability and the wide fluctuations in commodity pricing. We recommend that the timeframe for qualified agriculture property be lengthened to a period of three years between the start of delinquent status to the expiration of redemption rights. We believe the private individual should have the first option to redeem delinquent property.