Michigan Amends Administration of Income Tax Credits for Certain Agricultural Land

December 30, 2025, 8:38 PM UTC

The Michigan Governor signed a law that includes: 1) requiring the Department of Agriculture and Rural Development (DARD) to maintain a record of each development rights agreement, agricultural conservation easement, and purchase of development rights, for which a tax credit is claimed; 2) requiring the owner of a permanent conservation easement to submit certain information by Nov. 1 to obtain the tax credit for that current tax year, and if the owner is found to qualify for the credit, the DARD will issue an acknowledgement of the permanent conservation easement and a unique identification number. The law does not take ...

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