What should I do if my farmland preservation tax credit was denied because the farmland development rights agreement(s) (FDRA) I claimed was not in my name?

Verify you have claimed the correct agreement number(s) including the county code on your Schedule CR-5.  If your agreement was recorded prior to September 2016, the agreement or contract number is located in the lower-right corner of your farmland development rights agreement (FDRA).  For agreements recorded in September 2016 or later, the agreement number is located in the lower-left corner and at the top-center of your FDRA.

Verify you have entered each portion of your agreement number in the corresponding section of Column A on the Schedule CR-5.  The first two numbers represent the county code where the property is located.  The middle set of numbers is the contract number.  The last six numbers are the year of expiration.

Verify you have entered the complete contract number. The contract number retains its original series throughout the term of the agreement.  However, a letter may be added to indicate the agreement has been split into multiple agreements.  If your agreement number includes a letter, make sure the letter was included on your Schedule CR-5.

If you were using an incorrect number(s) or did not enter the information in the correct section of Column A, submit a corrected Schedule CR-5 claiming the correct agreement number(s). 

If you became the owner of property under a FDRA during the tax year, you are not eligible to receive a farmland preservation tax credit until the transfer of ownership of the FDRA is completed. The FDRA is not final until the Michigan Department of Agriculture and Rural Development (MDARD) receives a copy that has been recorded at the Register of Deeds.  You are eligible to file a claim for a farmland preservation tax credit from the date of purchase.  Please file your claim for a credit once MDARD has received the recorded copy of your FDRA.  If you previously filed for a credit and were denied, please notify us once MDARD has received the recorded copy of your FDRA.

Please contact the Michigan Department of Agriculture and Rural Development if you have any questions regarding the transfer of an agreement.

Michigan Department of Agriculture and Rural Development
Environmental Stewardship Division
P.O. Box 30449
Lansing, Michigan 48909
Phone: 517-284-5663
Fax: 517-335-3131
MDARD-PA116@michigan.gov