Tax Roll Changes - Transfer of Title, New Listings & Withdrawal

Transfer of Title

  • A transfer of title to Commercial Forest (CF) land does not affect its status as CF land.
  • If the land’s eligibility to remain listed in the CF program is affected by the transfer of title, the MDNR shall determine what land may remain listed in CF and what land must be withdrawn.
  • Unless/until the land is legally withdrawn from the program, the parcel remains listed in CF and should continue to be taxed at the CF specific tax rate.

 

New Listing - New land that is approved by the DNR for listing in Commercial Forest Program

  • Effective Date
    • New listings take effect on December 31 (tax day) of each year, thus taking effect for the following tax year.
  • Notification of Local Government
    • In late November/early December of each year, the DNR will send a copy of the approved “Commercial Forest Listing Certificate” to both Township and County officials.
    • The Listing Certificate includes the ownership information and legal descriptions of the parcels that have been approved for listing in CF for the following tax year.
    • The DNR’s cover letter will request that the parcels included on the List Certificate be removed from the ad valorem tax roll and placed on the CF Specific Tax roll for the following tax year.

 

Withdrawals -  Existing CF land that is withdrawn during a tax year
Withdrawn land is subject to the CF specific tax, not the ad valorem property tax, in the tax year in which it is withdrawn

  • Effective Date
    • CF Withdrawals are effective on the date of the DNR’s signature on the “CF Withdrawal Certificate”.
  • Notification of Local Government:
    • The DNR will send a copy of the recorded “Commercial Forest Withdrawal Certificate” to both Township and County officials.
    • The Withdrawal Certificate includes the ownership information and legal descriptions of the parcels that have been withdrawn from CF.
    • The DNR’s cover letter will request that the parcels included on the Withdrawal Certificate be removed from the Commercial Forest specific assessment and tax roll, and placed on the ad valorem assessment and tax roll.
    • Under the Property Tax Law, land removed from the CF program is treated as a New Addition to the Tax Roll.