Michigan Department of Treasury
2743 (Rev. 11-13)                                                                                                                           Reset Form

Request to Rescind Qualified Agricultural Property Exemption
Issued under P.A. 237 of 1994, as amended. Filing is mandatory, penalties are specified below.
If all or a portion of your property is no longer qualified agricultural property, you must file this form to rescind your claim 
within 90 days of the change. The exemption will remain in place until December 31. An owner who fails to timely rescind 
an exemption is subject to a penalty of $5 per day (maximum $200) for each separate failure.
Property Tax Identification Number, including hyphens, of property being rescinded

Street Address of Property                                                                     County of Property

Name of Township/City (Check appropriate box, write in space below) ZIP Code
                                                                                                   Check if a homestead is located on this property.
   Township                        City
                                                                    If percentage of property that qualifies for exemption has changed, 
                                                                    enter new percentage. (See below for definition of qualified property.) %
Owner’s Name (first, middle, last)                                                Co-owner’s Name (first, middle, last)

Use the space below for any other information that may help Treasury in processing the request.

OwnER’s CERtifiCAtiOn
I certify that all or a portion of the property identified above is no longer qualified agricultural property.
Owner’s Signature                                                                              Date

Co-owner’s Signature                                                                           Date

   file this form with the assessor or supervisor in the township or city where the property is located.

QuAlifiEd AgRiCultuRAl PROPERty
Only the owner can claim an exemption. An owner generally is the person who holds the legal title to the property. An 
owner includes the buyer on a land contract, the holder of a life lease and the grantor of property placed in a revocable 
trust or qualified personal residence trust (QPRT). An owner may be an individual, or a legal business entity of any type.
For property classified agricultural, qualified agricultural property is:
1. vacant land;
2. all  farm-related  structures  (farm-related  buildings  do  not  include  those  used  for  commercial  storage,  commercial 
processing, commercial distribution, commercial marketing, commercial shipping, or any other commercial or industrial use);
3. any residences on the property if they are occupied by a person who is employed in or who is actively involved in the 
farming operation and who has not filed a Homestead Exemption Affidavit for another residence.
Property that is not classified as agricultural still qualifies for this exemption if more than 50 percent of the acreage is 
devoted to an agricultural use. MCL 324.36101 defines “Agricultural use” as the production of plants and animals useful 
to humans, including forages and sod crops; grains, feed crops, and field crops; dairy and dairy products; poultry and 
poultry products; livestock, including breeding and grazing of cattle, swine, captive cervidae, and similar animals; berries; 
herbs;  flowers;  seeds;  grasses;  nursery  stock;  fruits;  vegetables;  maple  syrup  production;  Christmas  trees;  and  other 
similar uses and activities. Agricultural use includes use in a federal acreage set-aside program or a federal conservation 
reserve program. Agriculture use does not include the management and harvesting of a woodlot.
Property not classified agricultural that is used for agricultural purposes is subject to the same limitations as property 
classified agricultural (see 1 - 3 above).