All about Commercial Forests and Tribes

CF Land and Tribal ownership

Land owned by tribal entities that is (or would be) subject to ad valorem property tax is eligible to be listed (or remain listed) in the CF program.

Land owned by tribal entities on which property taxes are pre-empted under federal law are not eligible to be listed (or remain listed) in the CF program.

If a tribal entity acquires land that is already listed in the CF program and the subsequent property taxes are pre-empted under federal law, the MDNR may withdraw these lands from the CF classification.  Such a withdrawal is not subject to the withdrawal application fee or withdrawal penalty.