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SB685 • 2026

Land use: farmland and open space; eligibility for tax credit; grandfather farmland subject to multiple legal arrangements before certain date. Amends 1994 PA 451 (MCL 324.101 - 324.90106) by adding sec. 36109b. TIE BAR WITH: SB 0688'25, SB 0690'25, SB 0686'25, SB 0689'25, SB 0687'25, SB 0699'25

Land use: farmland and open space; eligibility for tax credit; grandfather farmland subject to multiple legal arrangements before certain date. Amends 1994 PA 451 (MCL 324.101 - 324.90106) by adding sec. 36109b. TIE BAR WITH: SB 0688'25, SB 0690'25, SB 0686'25, SB 0689'25, SB 0687'25, SB 0699'25

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Sue Shink (District 14), Sam Singh (District 28), Kevin Daley (District 26), Dan Lauwers (District 25), John Cherry (District 27)
Last action
2025-12-23
Official status
ASSIGNED PA 0068'25 WITH IMMEDIATE EFFECT
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Land use: farmland and open space; eligibility for tax credit; grandfather farmland subject to multiple legal arrangements before certain date. Amends 1994 PA 451 (MCL 324.101 - 324.90106) by adding sec. 36109b. TIE BAR WITH: SB 0688'25, SB 0690'25, SB 0686'25, SB 0689'25, SB 0687'25, SB 0699'25

Land use: farmland and open space; eligibility for tax credit; grandfather farmland subject to multiple legal arrangements before certain date.

What This Bill Does

  • Land use: farmland and open space; eligibility for tax credit; grandfather farmland subject to multiple legal arrangements before certain date.
  • Amends 1994 PA 451 (MCL 324.101 - 324.90106) by adding sec.
  • 36109b.
  • TIE BAR WITH: SB 0688'25, SB 0690'25, SB 0686'25, SB 0689'25, SB 0687'25, SB 0699'25

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

S-1

5

REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH SUBSTITUTE (S-1)

Plain English: REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH SUBSTITUTE (S-1) 5

  • The official amendment file could not be read automatically during the last sync, so only the official amendment metadata is shown right now.

Bill History

  1. 2025-12-23 SJ 115 Pg. 1913

    PRESENTED TO GOVERNOR 12/19/2025 2:50 PM

  2. 2025-12-23 SJ 116 Pg. 1918

    APPROVED BY GOVERNOR 12/23/2025 10:58 AM

  3. 2025-12-23 SJ 116 Pg. 1919

    FILED WITH SECRETARY OF STATE 12/23/2025 12:28 PM

  4. 2025-12-23 SJ 116 Pg. 1918

    ASSIGNED PA 0068'25 WITH IMMEDIATE EFFECT

  5. 2025-12-18 SJ 114 Pg. 1897

    GIVEN IMMEDIATE EFFECT

  6. 2025-12-18 SJ 114 Pg. 1897

    FULL TITLE AGREED TO

  7. 2025-12-18 SJ 114 Pg. 1897

    ORDERED ENROLLED

  8. 2025-12-16 HJ 115 Pg. 1921

    read a second time

  9. 2025-12-16 HJ 115 Pg. 1921

    placed on third reading

  10. 2025-12-16 HJ 115 Pg. 1923

    placed on immediate passage

  11. 2025-12-16 HJ 115 Pg. 1923

    read a third time

  12. 2025-12-16 HJ 115 Pg. 1923

    passed; given immediate effect Roll Call #328 Yeas 102 Nays 3 Excused 0 Not Voting 5

  13. 2025-12-16 HJ 115 Pg. 1923

    inserted full title

  14. 2025-12-16 HJ 115 Pg. 1923

    returned to Senate

  15. 2025-12-11 HJ 114 Pg. 1911

    reported with recommendation without amendment

  16. 2025-12-11 HJ 114 Pg. 1911

    referred to second reading

  17. 2025-12-02 SJ 106 Pg. 1767

    REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH SUBSTITUTE (S-1)

  18. 2025-12-02 SJ 106 Pg. 1767

    SUBSTITUTE (S-1) CONCURRED IN

  19. 2025-12-02 SJ 106 Pg. 1767

    PLACED ON ORDER OF THIRD READING WITH SUBSTITUTE (S-1)

  20. 2025-12-02 SJ 106 Pg. 1768

    RULES SUSPENDED

  21. 2025-12-02 SJ 106 Pg. 1768

    PLACED ON IMMEDIATE PASSAGE

  22. 2025-12-02 SJ 106 Pg. 1768

    PASSED ROLL CALL # 306 YEAS 37 NAYS 0 EXCUSED 0 NOT VOTING 0

  23. 2025-12-02 HJ 111 Pg. 1863

    received on 12/02/2025

  24. 2025-12-02 HJ 111 Pg. 1864

    read a first time

  25. 2025-12-02 HJ 111 Pg. 1864

    referred to Committee on Agriculture

  26. 2025-11-12 SJ 104 Pg. 1730

    REPORTED FAVORABLY WITHOUT AMENDMENT 11/6/2025

  27. 2025-11-12 SJ 104 Pg. 1730

    REFERRED TO COMMITTEE OF THE WHOLE

  28. 2025-10-30 SJ 100 Pg. 1697

    INTRODUCED BY SENATOR SUE SHINK

  29. 2025-10-30 SJ 100 Pg. 1697

    REFERRED TO COMMITTEE ON NATURAL RESOURCES AND AGRICULTURE

Official Summary Text

Land use: farmland and open space; eligibility for tax credit; grandfather farmland subject to multiple legal arrangements before certain date. Amends 1994 PA 451 (MCL 324.101 - 324.90106) by adding sec. 36109b. TIE BAR WITH: SB 0688'25, SB 0690'25, SB 0686'25, SB 0689'25, SB 0687'25, SB 0699'25

Current Bill Text

Read the full stored bill text 
(30)
Act No. 68
Public Acts of 2025
Approved by the Governor
December 23, 2025
Filed with the Secretary of State
December 23, 2025
EFFECTIVE DATE: December 23, 2025

STATE OF MICHIGAN
103RD LEGISLATURE
REGULAR SESSION OF 2025
Introduced by Senators Shink, Singh, Daley, Lauwers and Cherry
ENROLLED SENATE BILL No. 685
AN ACT to amend 1994 PA 451, entitled “An act to protect the environment and natural resources of the state;
to codify, revise, consolidate, and classify laws relating to the environment and natural resources of the state; to
regulate the discharge of certain substances into the environment; to regulate the use of certain lands, waters,
and other natural resources of the state; to protect the people’s right to hunt and fish; to prescribe the powers and
duties of certain state and local agencies and official s; to provide for certain charges, fees, assessments, and
donations; to provide certain appropriations; to prescribe penalties and provide remedies; and to repeal acts and
parts of acts,” (MCL 324.101 to 324.90106) by adding section 36109b.
The People of the State of Michigan enact:
Sec. 36109b. The owner of farmland and related buildings subject to a conservation easement described in
section 2141 and to a development rights agreement under section 36104, a purchase of development rights or
agricultural conservation easement under section 36111b, or an agricultural conservation easement under
section 36206 may claim a credit under section 36109 if the conservation easement described in section 2141 and
the development rights agreement, purchase of development rights, or agricultural conservation easement were
executed before January 1, 2025.

Enacting section 1. This amendatory act does not take effect unless all of the following bills of the
103rd Legislature are enacted into law:
(a) Senate Bill No. 686.
(b) Senate Bill No. 687.
(c) Senate Bill No. 688.
(d) Senate Bill No. 689.
(e) Senate Bill No. 690.
(f) Senate Bill No. 699.
2
This act is ordered to take immediate effect.

Secretary of the Senate

Clerk of the House of Representatives
Approved___________________________________________

____________________________________________________
Governor