Form 2599 - Claim For Farmland (Qualified Agricultural) Exemption From Some School Operating Taxes Page 2
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22599, Page 2
INSTRUCTIONS
Overview
Section 1. Identification
In addition to the Principal Residence Exemption from local
File a separate claim for each qualified parcel.
school operating taxes, the legislature has passed a separate
Complete all items for the property that you wish to claim. If
exemption for farmland. Some people may have to file this form
the farmland is located in a village, list the township where the
in addition to their Principal Residence Exemption Affidavit.
farmland is located.
Read the instructions carefully to determine if you need to file
Every township and city identifies parcels of property with a
this form.
property identification number (PIN) that ranges from 10 to
Do You Need To File?
25 numbers. It usually includes hyphens and sometimes
includes letters. This number is on your tax bill and on your
If your property is already exempt as a principal residence,
property tax assessment notice. Find this number and enter it in
you do not need to file this form.
the spaces indicated. If you cannot find this number, call your
If you own vacant land classified as agricultural, it is
township or city assessor.
automatically exempt and you do not need to file a form to claim
your exemption. If you have a residence or other buildings on
Your property number is vital!
the property, your assessor may ask you to complete this form
Without it your township or city cannot adjust
to determine if all the property qualifies.
your property taxes accurately.
If your property is not classified agricultural, but more than 50
Section 2. Farmland
percent of the acreage is devoted to an agricultural use, you
must file this form by May 1, to claim your exemption.
Answer each question in section 2 as it relates to the parcel
identified by the PIN in section 1.
Qualifications
Item 2a: If you answer "no," your property does not qualify
Only the owner can claim an exemption. An owner generally
and you do not need to file this form.
is the person who holds the legal title to the property. An owner
includes the buyer on a land contract, the holder of a life lease
Items 2b - 2d: If you answer "yes" to any of these questions,
and the grantor of property placed in a revocable trust or
you must enter a percentage in section 3.
qualified personal residence trust (QPRT). An owner may be an
individual, or a legal business entity of any type.
Section 3.
For property classified agricultural, qualified agricultural
Multi-purpose Property
property is:
You may claim an exemption only for the portion of taxes
1. vacant land;
related to the property used for agricultural purposes.
2. all farm-related structures;
Compute your percentage as follows.
Farm-related buildings do not include those used for
Value of qualified agricultural property
commercial storage, commercial processing, commercial
x 100
distribution, commercial marketing, commercial shipping,
Value of total property
or any other commercial or industrial use.
Your local assessor can help you determine the percentage that
3. any residences on the property if they are occupied by a
qualifies.
person who is employed in or who is actively involved in
Appeals
the farming operation and who has not filed a Principal
Residence Exemption Affidavit (Form 2368) for another
Your local assessor has the authority to approve or deny claims
residence.
for farmland (Qualified Agricultural) exemptions. If you
disagree with your assessor, you may appeal the decision to the
Property that is not classified as agricultural still qualifies for
local board of review. A board of review decision may be
this exemption if more than 50 percent of the acreage is devoted
appealed to the Michigan Tax Tribunal.
to an agricultural use. "Agricultural use" means the production
of plants and animals useful to humans, including forages and
Interest and Penalty
sod crops; grains, feed crops, and field crops; dairy and dairy
If it is determined that you made a claim for property that is not
products; poultry and poultry products; livestock, including
qualified agricultural lands, you will be subject to the additional
breeding and grazing of cattle, swine, captive cervidae, and
tax plus interest, and possibly penalty, as provided by law.
similar animals; berries; herbs; flowers; seeds; grasses; nursery
stock; fruits; vegetables; maple syrup production; Christmas
Mailing Your Form
trees; and other similar uses and activities. Agricultural use
Mail each completed form to the township or city where the
includes use in a federal acreage set-aside program or a federal
property is located.
conservation reserve program. Agriculture use does not include
the management and harvesting of a woodlot.
Property not classified agricultural that is used for
agricultural purposes is subject to the same limitations as
property classified agricultural (see 1-3).
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