HOUSE JOINT RESOLUTION R


     May 11, 2000, Introduced by Reps. Gilbert, Green, Julian, Rick Johnson, Sheltrown, Mortimer, LaSata, Sanborn, Kowall,
Hager, Richardville, Ehardt, Mead, Bishop, Vear, Cameron Brown, Pumford, Byl, Bradstreet, Ruth Johnson, Jelinek, Howell,
DeVuyst, Shackleton, Toy, Pappageorge, Middaugh, Stamas, Hart, Scranton, Birkholz, Kuipers and Allen and referred to the
Committee on Agriculture and Resource Management.


        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


   06602'00 *                                               FDD
                                                2

 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 2001

 4
      AND EACH YEAR AFTER 2001, THE LEGISLATURE SHALL PROVIDE FOR AN

 5
      ASSESSMENT SYSTEM BASED UPON AGRICULTURE USE VALUE FOR QUALIFIED

 6
      AGRICULTURAL PROPERTY AS DEFINED BY LAW.  THE LEGISLATURE MAY

 7
      PROVIDE FOR ALTERNATIVE METHODS OF TAXATION FOR PROPERTY REMOVED

 8
      FROM AGRICULTURAL USE. For taxes levied in 1995 and each year

 9
       thereafter  AFTER 1995, the legislature shall provide that the

10
      taxable value of each parcel of property adjusted for additions

11
      and losses, shall not increase each year by more than the

12
      increase in the immediately preceding year in the general price

13
      level, as defined in section 33 of this article, or 5 percent,

14
      whichever is less until ownership of the parcel of property is

15
      transferred.  When ownership of the parcel of property is trans-

16
      ferred as defined by law, the parcel shall be assessed at the

17
      applicable proportion of current true cash value.  The legisla-

18
      ture may provide for alternative means of taxation of designated

19
      real and tangible personal property in lieu of general ad valorem

20
      taxation.  Every tax other than the general ad valorem property

21
      tax shall be uniform upon the class or classes on which it

22
      operates.  A law that increases the statutory limits in effect as

23
      of February 1, 1994 on the maximum amount of ad valorem property

24
      taxes that may be levied for school district operating purposes

25
      requires the approval of 3/4 of the members elected to and serv-

26
      ing in the Senate and in the House of Representatives.





   06602'00 *
                                   3

 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.


















































   06602'00 *          Final page.                          FDD