The web Browser you are currently using is unsupported, and some features of this site may not work as intended. Please update to a modern browser such as Chrome, Firefox or Edge to experience all features Michigan.gov has to offer.
Why was my farmland preservation tax credit reduced for special assessments, collection fees in excess of 1%, penalties and/or interest?
Special assessments (those not based on State equalized or taxable value and not levied using a millage rate), collection fees in excess of 1%, penalties, and interest cannot be claimed for a farmland preservation tax credit. Examples of common special assessments are drains, trash, police, fire, etc.