Form 3676 - Affidavit Attesting That Qualified Agricultural Property Shall Remain Qualified Agricultural Property Page 2

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INSTRUCTIONS
This form must be filed by the person to whom qualified agricultural or qualified forestproperty is transferred to claim that
the transfer is not a statutory transfer of ownership because the property will continue to be used as qualified agricultural
property. This form must be filed with the register of deeds for the county in which the qualified agricultural property is
located. This form must also then be filed with the local assessor in the township or city where the qualified agricultural
property is located.
EXCERPTS FROM MICHIGAN COMPILED LAWS (MCL)
Section 211.7dd. (d)
" 'Qualified agricultural property' means unoccupied property and related buildings classified as agricultural, or other
unoccupied property and related buildings located on that property devoted primarily to agricultural use...Related buildings
include a residence occupied by a person employed in or actively involved in the agricultural use and who has not claimed
a principle residence exemption on other property. Property used for commercial storage, commercial processing,
commercial distribution, commercial marketing, or commercial shipping operations or other commercial or industrial
purposes is not qualified agricultural property. A parcel of property is devoted primarily to agricultural use only if more than
50% of the parcel's acreage is devoted to agricultural use. An owner shall not receive an exemption for that portion of the
total state equalized valuation of the property that is used for a commercial or industrial purpose or that is a residence that
is not a related building."
Section 211.27a. (3)
"Upon a transfer of ownership of property after 1994, the property's taxable value for the calendar year following the year of
the transfer is the property's state equalized valuation for the calendar year following the transfer."
Section 211.27a. (6)
"...'[T]ransfer of ownership' means the conveyance of title to or a present interest in property, including the beneficial use of
the property, the value of which is substantially equal to the value of the fee interest."
Section 211.27a. (7)(n)
"Transfer of ownership" does not include the following: "A transfer of qualified agricultural property, if the person to whom
the qualified agricultural property is transferred files an affidavit with the assessor of the local tax collecting unit in which
the qualified agricultural property is located and with the register of deeds for the county in which the qualified agricultural
property is located attesting that the qualified agricultural property shall remain qualified agricultural property... An owner of
qualified agricultural property shall inform a prospective buyer of that qualified agricultural property that the qualified
agricultural property is subject to the recapture tax provided in the agricultural property recapture act...if the qualified
agricultural property is converted by a change in use. If property ceases to be qualified agricultural property at any time
after being transferred, all of the following shall occur:
(i) The taxable value of that property shall be adjusted under subsection (3) as of the December 31 in the year that the
property ceases to be qualified agricultural property.
(ii) The property is subject to the recapture tax provided for under the agricultural property recapture act."

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