How to Calculate Landowner Specific Tax Rate

In 2006, the Commercial Forest (CF) specific rate was set at $1.20 per acre per year through Tax Year 2011.

The rate increases 5 cents every 5 years thereafter. 

  • Tax Years 2012 – 2016 –  $1.25 per acre per year
  • Tax Years 2017 – 2021 –  $1.30 per acre per year
  • Tax Years 2022 – 2026 –  $1.35 per acre per year
  • and so on....

Part 512 – Sustainable Forestry Conservation Easement on CF land

For land that is listed in Part 511 AND Part 512, the CF specific rate is set at 15 cents less per acre than the CF (Part 511) specific rate. 

  • Tax Years 2012 – 2016 –  $1.10 per acre per year
  • Tax Years 2017 – 2021 –  $1.15 per acre per year
  • Tax Years 2022 – 2026 –  $1.20 per acre per year
  • and so on....

The County Tax Parcel Reports indicate if a parcel is enrolled in Part 512 at the end of each Location entry, as indicated below:

Location: CHANDLER-33N-04W-06 25 Acres. $31.25 State Payment. DNR: 1926-6-7828-A (308) Part 512: No

Location: AU TRAIN-45N-20W-05 160 Acres. $200.00 State Payment. DNR: 1981-82-2029-A (6298) Part 512: Yes

The following Counties have land that is listed in Part 512:

 

COUNTY

TOTAL 512 ACRES

ALGER

109,151.37 acres

CHIPPEWA

14,491.39 acres

GOGEBIC

10,564.34 acres

LUCE

59,485.34 acres

MARQUETTE

6,942.82 acres

ONTONAGON

16,689.60 acres

SCHOOLCRAFT

28,437.84 acres