HOUSE JOINT RESOLUTION G


     February 7, 2001, Introduced by Reps. Newell, Howell, Middaugh, Kooiman, Garcia, Allen, Van Woerkom, Bishop,
Shackleton, DeRossett, Vander Veen and Voorhees and referred to the Committee on Land Use and Environment.


        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:

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                                  ARTICLE IX

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

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      eral ad valorem taxation of real and tangible personal property

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      not exempt by law except for taxes levied for school operating

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      purposes.  The legislature shall provide for the determination of

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


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      value at which such property shall be uniformly assessed, which

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

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      system of equalization of assessments.  FOR TAXES LEVIED IN 2002

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      AND EACH YEAR AFTER 2002, THE LEGISLATURE SHALL PROVIDE FOR AN

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      ASSESSMENT SYSTEM BASED UPON AGRICULTURE USE VALUE FOR QUALIFIED

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      AGRICULTURAL PROPERTY AS DEFINED BY LAW.  THE LEGISLATURE MAY

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      PROVIDE FOR ALTERNATIVE METHODS OF TAXATION FOR PROPERTY REMOVED

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      FROM AGRICULTURAL USE. For taxes levied in 1995 and each year

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       thereafter  AFTER 1995, the legislature shall provide that the

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      taxable value of each parcel of property adjusted for additions

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      and losses, shall not increase each year by more than the

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      increase in the immediately preceding year in the general price

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      level, as defined in section 33 of this article, or 5 percent,

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      whichever is less until ownership of the parcel of property is

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      transferred OR UNTIL PROPERTY ASSESSED BASED UPON AGRICULTURAL

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      USE VALUE IS REMOVED FROM AGRICULTURAL USE.  When ownership of

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      the parcel of property is transferred as defined by law, the

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      parcel shall be assessed at the applicable proportion of current

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      true cash value.  WHEN PROPERTY IS REMOVED FROM AGRICULTURAL USE,

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      THE PROPERTY SHALL BE ASSESSED AS PROVIDED BY LAW. The legisla-

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      ture may provide for alternative means of taxation of designated

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      real and tangible personal property in lieu of general ad valorem

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      taxation.  Every tax other than the general ad valorem property

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      tax shall be uniform upon the class or classes on which it

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      operates.  A law that increases the statutory limits in effect as

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      of February 1, 1994 on the maximum amount of ad valorem property

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      taxes that may be levied for school district operating purposes



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      requires the approval of 3/4 of the members elected to and

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      serving in the Senate and in the House of Representatives.

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           Resolved further, That the foregoing amendment shall be sub-

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      mitted to the people of the state at the next general election in

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      the manner provided by law.














































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