How to Withdraw from the Program
Only the landowner can withdraw land from the Commercial Forest (CF) program.
Withdrawal Applications can be submitted year round.
The cost to withdraw includes:
- a withdrawal application fee paid to the State of Michigan, and
- a withdrawal penalty paid to the Township Treasurer.
Withdrawal Application Fee (paid to State of Michigan) is calculated as follows:
- the fee to withdraw 200 acres or less is $200.00;
- the fee to withdraw 201 acres or more is $1.00 per acre (or fraction thereof), up to a maximum of $1,000.00.
Calculation of the CF Withdrawal Penalty (paid to Township Treasurer):
- The CF withdrawal penalty is calculated by the MDNR using the formula that is in the CF statute:
- Calculation of Commercial Forest Withdrawal Penalty by County (IC 4045)
Partial Withdrawal of CF land:
A CF landowner can apply to withdraw a part of their CF land as long as the land that would remain in the CF program meets all of the CF requirements and is in compliance.
To begin the withdrawal process, the landowner submits to the DNR an “Application to Withdraw Land from CF” along with a copy of the deed and the withdrawal application fee.
A complete withdrawal application includes:
- All fields on the form completed correctly, including the full legal description of parcel being withdrawn.
- Notarized signature of all landowner(s).
- a copy of the recorded deed or land contract evidencing ownership of the land being withdrawn.
Mail Complete Withdrawal Application to:
P.O. Box 30451
Lansing, MI 48909
The Department of Natural Resources (DNR) will process the Withdrawal Application, and, upon approval, will:
- issue a Withdrawal Certificate to the landowner for notarized signature(s); and
- provide instructions for paying the withdrawal penalty to the Township Treasurer.
The withdrawal is effective on the date of the DNR’s signature on the Withdrawal Certificate.
Property Tax on Withdrawn Land:
- Withdrawn Land is taxed as CF land for the Tax Year in which the withdrawal occurs.
- Withdrawn land will be assessed and placed back on the ad valorem general property tax rolls for the following tax year.