Distribution of Revenue (CF Annual Revenue Report)

Note: This portion of the Commercial Forest (CF) statute is administered by the Department of Treasury.

Local Governments receive CF Revenue from the following sources:



Paid To:

State of Michigan

Annual Payment

County Treasurer


Specific tax bill 

Township Treasurer


Withdrawal Penalty

Township Treasurer

The CF statute states that the distribution of CF revenue by Township and County Treasurers is to be in the same manner and proportion as ad valorem taxes. 

Therefore, a portion of the CF revenue must be returned to the State School Aid Fund.  To assist in determining the amount that should be sent to the SAF, the Department of Treasury mails a “CF Annual Return” to each Township and County in which CF land is located. These reports are mailed in late spring/early summer.

Local governments can hold revenue and submit an Annual Return, or can submit monthly returns.   

Treasury Contacts:

Anne Bowerman, bowermana@michigan.gov, 517-335-0875

Howard Heideman, heidemanh@michigan.gov, 517-373-9002