• In the month of February, Notices of Assessment for the 2024 tax year will be sent to taxpayers in the State of Michigan. The Notice of Assessment will include the Classification of your property in addition to the Assessed/State Equalized and Taxable Values.
• Licensed Medical or Adult-Use Marijuana Growers should pay particularly close attention to their Notices of Assessment, as they have an opportunity to pursue substantial property tax savings.

• If your real property is classified as Agricultural property, you will qualify for an exemption from the tax levied by the local school district for school operating purposes, which is usually 18 mills. MCL 211.7ee. This could represent a savings of 30% or more of your real property tax bill.
• If your real property is classified as Commercial property, you will not receive the exemption from the tax levied by the local school district for school operating purposes and an appeal of the Commercial property classification should be considered.
• The General Property Tax Act defines agricultural property to include parcels used partially or wholly for agricultural operations, with or without buildings. MCL 211.34c(2)(a).
• Agricultural operations means the “growing and harvesting any agricultural, horticultural, or floricultural commodity. MCL 211.34c(2)(ii). The growing of cannabis has been determined by a Cass County Circuit Court Judge to be an agricultural operation.
• To appeal a commercial or other classification of your cannabis growing property, notice must be provided to the Assessor and an appeal must be filed with the local March Board of Review.
• If the March Board of Review does not change the classification, an appeal may be filed with the Michigan State Tax Commission not later than June 30, 2024.

If you are interested in appealing your property classification, please contact Carl Rashid, Mark Magyar, Lance Boldrey, or John Fraser.