SENATE JOINT RESOLUTION M


   October 7, 1999, Introduced by Senators STILLE, EMMONS, BENNETT, 
        MC MANUS and STEIL and referred to the Committee on Farming,
        Agribusiness and Food Systems.



        A joint resolution proposing an amendment to the state con-

   stitution of 1963, by amending section 3 of article IX, to

   restrict the assessment of agricultural real property used in

   agricultural operations.

        Resolved by the Senate and House of Representatives of the

   state of Michigan, That the following amendment to the state con-

   stitution of 1963, to restrict the assessment of agricultural

   real property used in agricultural operations, is proposed,

   agreed to, and submitted to the people of the state:

 1                                ARTICLE IX

 2         Sec. 3.  The legislature shall provide for the uniform gen-

 3    eral ad valorem taxation of real and tangible personal property

 4    not exempt by law except for taxes levied for school operating

 5    purposes.  The legislature shall provide for the determination of

 6    true cash value of such property; the proportion of true cash


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 1    value at which such property shall be uniformly assessed, which

 2    shall not, after January 1, 1966, exceed 50 percent; and for a

 3    system of equalization of assessments.  FOR TAXES LEVIED IN 2000

 4    AND EACH YEAR AFTER 2000, PROPERTY CLASSIFIED BY LAW AS AGRICUL-

 5    TURAL REAL PROPERTY AND USED IN AGRICULTURAL OPERATIONS, AS

 6    DEFINED BY LAW, SHALL BE ASSESSED BASED ON THAT PROPERTY'S USE IN

 7    AGRICULTURAL OPERATIONS WITHOUT REGARD TO THAT PROPERTY'S HIGHEST

 8    AND BEST USE. For taxes levied in 1995 and each year 
             thereafter 

 9    AFTER 1995, the legislature shall provide that the taxable value

10    of each parcel of property adjusted for additions and losses,

11    shall not increase each year by more than the increase in the

12    immediately preceding year in the general price level, as defined

13    in section 33 of this article, or 5 percent, whichever is less

14    until ownership of the parcel of property is transferred.  When

15    ownership of the parcel of property is transferred as defined by

16    law, the parcel shall be assessed at the applicable proportion of

17    current true cash value.  The legislature may provide for alter-

18    native means of taxation of designated real and tangible personal

19    property in lieu of general ad valorem taxation.  Every tax other

20    than the general ad valorem property tax shall be uniform upon

21    the class or classes on which it operates.  A law that increases

22    the statutory limits in effect as of February 1, 1994 on the max-

23    imum amount of ad valorem property taxes that may be levied for

24    school district operating purposes requires the approval of 3/4

25    of the members elected to and serving in the Senate and in the

26    House of Representatives.





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 1         Resolved further, That the foregoing amendment shall be

 2    submitted to the people of the state at the next general election

 3    in the manner provided by law.


















































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