MI SB1593

Expands agricultural use tax exemptions to include electricity and natural gas used to heat or cool areas associated with agricultural production, such as offices, restrooms, breakrooms, lunchrooms, and storage areas.

Adds exemption for machinery capable of simultaneously harvesting grain or other crops and biomass, and machinery used specifically for harvesting biomass.

Includes agricultural land tile (fired clay or perforated plastic tubing used in subsurface drainage systems) and portable grain bins as exempt agricultural property.

Defines "biomass" as crop residue used to produce energy or agricultural crops grown specifically for energy production.

Maintains existing restrictions that the exemption does not include transfers of food, fuel, clothing, or similar items for personal consumption, or tangible property permanently affixed to real estate.