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RMH H07148'26 *_HB6105_INTR_1 tn0mjd
HOUSE BILL NO. 6105
A bill to amend 1994 PA 451, entitled
"Natural resources and environmental protection act,"
by amending section 2150 (MCL 324.2150), as amended by 2022 PA 1.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 2150. (1) Except as otherwise provided in subsection (2), 1
on December 1 of each year the department of treasury shall pay 2
into the treasury of each county in which are located tax reverted, 3
recreation, forest, or other lands under the control and 4
supervision of the department a tax in the following amount: 5
(a) Before December 1, 1994, $2.50 per acre or major portion 6
June 17, 2026, Introduced by Rep. Kunse and referred to Committee on Government Operations.
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RMH H07148'26 *_HB6105_INTR_1 tn0mjd
of an acre. 1
(b) After November 30, 1994 and before January 1, 2014, $2.00 2
per acre or major portion of an acre. 3
(c) After December 31, 2013 and before January 1, 2015, $3.00 4
per acre or major portion of an acre. 5
(d) After December 31, 2014, equal to $4.00 per acre or major 6
portion of an acre, adjusted annually by 5% or the inflation rate, 7
whichever is less, which shall must be distributed as provided in 8
subsection (5). As used in this subdivision, subsection, "inflation 9
rate" means that term as defined in section 34d of the general 10
property tax act, 1893 PA 206, MCL 211.34d. 11
(2) The tax levied under subsection (1) does not apply to the 12
following: 13
(a) Lands purchased after January 1, 1933 for natural resource 14
purposes. 15
(b) State lands on which payments in lieu of taxes are made 16
pursuant to under subpart 14. 17
(3) The tax levied under this section is in lieu of all other 18
taxes and special assessments now levied against the state lands 19
under any existing law. 20
(4) The department of treasury shall make a detailed statement 21
of account between this state and each county in which lands 22
subject to the tax levied under this section are located. The 23
detailed statement shall of account must include a description of 24
the lands. The department of treasury shall submit the detailed 25
statement of account to the county treasurer of the county. The 26
department of treasury shall cause a warrant to be drawn payable to 27
the county for the amount indicated on the detailed statement of 28
account. 29
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(5) The county treasurer of each county shall immediately make 1
a detailed statement of account between the county and each 2
township and school district in the county, distributing the amount 3
received by the county proportionally based on the number of acres 4
of the lands located in each township. and school district. For 5
disbursements made before December 1, 1994, the distribution shall 6
be 40% to the county general fund, 40% to the township general 7
fund, and 20% to the school operating fund. For disbursements made 8
after November 30, 1994, and before December 1, 2022, the 9
distribution shall be 50% to the county general fund and 50% to the 10
township general fund. For a disbursement made on or after December 11
1, 2022, distributions to county boards for special assessments for 12
lake level controls that were levied under part 307 against land 13
described in subsection (1) but that have not been paid under this 14
section shall receive priority. For the remaining amount of the 15
disbursement, the distribution shall be 50% to the county general 16
fund and 50% to the township general fund. The county treasurer 17
shall immediately issue a warrant to each of the units consistent 18
with the detailed statement of account. 19
(6) The tax on tax reverted, recreation, forest, or other 20
lands under the control of the department on which payments are 21
made under this subpart shall be paid from the general fund. This 22
state shall make payment in full for the amount indicated in the 23
statement of account prepared under subsection (4). 24