• Commercial Forest ProgramThe Commercial Forest (CF) program provides a significant property tax reduction to private landowners as an incentive to retain and manage forest land for long-term timber production in support of the state's forest products industry. CF landowners agree to maintain and manage the land as commercial forest and pay a reduced property tax as an incentive. The state of Michigan pays $1.25 per acre annually to each county where land is listed in the program. More than 2.2 million acres of private land are listed in the program, owned by more than 1,800 landowners. CF land is open to public foot access for hunting and fishing.