MI HB5924

Amends section 7dd of the General Property Tax Act to revise the definition of "agricultural use" for qualified agricultural property exemptions.

Expands "agricultural use" to explicitly include management and harvesting of woodlots subject to a forest management plan, whether or not contiguous to property classified as agricultural.

Removes reference to section 36101 of the Natural Resources and Environmental Protection Act as the sole definition source for agricultural use.

Adds comprehensive list of agricultural activities included in the definition: crop production, dairy, poultry, livestock breeding, berries, nursery stock, Christmas trees, and participation in federal acreage set-aside or conservation reserve programs.

Maintains existing restrictions that property used for commercial storage, processing, distribution, or industrial purposes does not qualify for agricultural property exemption, and that more than 50% of parcel acreage must be devoted to agricultural use.