Taxation: farmland and open space; certain references in the farmland and open space preservation statute; make gender neutral. Amends sec. 36109 of 1994 PA 451 (MCL 324.36109). TIE BAR WITH: HJR F'25

HB 4607 amends Michigan’s farmland tax credit statute (MCL 324.36109) to replace gendered language like "he" or "his" with gender-neutral terms. The bill does not change eligibility rules or credit amounts - it only updates the statutory language to be inclusive for all landowners, including farmers, partnerships, corporations, trusts, and life estate holders who qualify for the property tax credit under existing farmland preservation programs. This change affects anyone claiming the credit for farmland subject to development rights agreements or conservation easements, ensuring the law applies equally regardless of gender. The bill is purely procedural and does not alter the policy or financial provisions of the tax credit.