Commercial Forest Program
Public Acts 260, 261 and 262 of 2016 provide an opportunity for landowners who own CF land as of September 1, 2016, to withdraw up to 160 acres per township from the Commercial Forest program under waiver of the withdrawal penalty if the land is enrolled in the Transitional Qualified Forest (TQF) Program. Read more here:
- Transitional Qualified Forest Fact Sheet
- Land Transfer Procedure
The Commercial Forest (CF) program provides a property tax incentive to private landowners to retain and manage forestland for long-term timber production. Landowners must be in compliance with the CF statute. CF responsibilities include:
- Owning the timber rights to the forest land.
- Certifying to the DNR that a forest management plan exists and is in effect.
- Having a forest management plan that meets program requirements.
- Notifying the DNR prior to cutting, harvesting or removal of forest products.
- Applying to remove sand and gravel or oil and gas from CF land.
- Adhereing to prohibited land uses.
- Ensuring there are no structures or improvements unless used exclusively for forest management activities.
- Not denying public access (foot) for hunting, trapping and fishing.
Annual CF Parcel Reports & State Payment to Counties
CF Land and Tribal Entities
Land owned by tribal entities that is (or would be) subject to ad valorem property tax is eligible to be listed (or remain listed).
Land owned by tribal entities on which property taxes are pre-empted under federal law are not eligible to be listed (or remain listed).
If a tribal entity acquires land that is already listed in the commercial forest program and the subsequent property taxes are pre-empted under federal law, the DNR may withdraw these lands from commercial forest classification. Such a withdrawal is not subject to the withdrawal application fee or withdrawal penalty.
Tax Roll Changes
Commercial Forest lands are open to public foot traffic for hunting, trapping and fishing.
Any activity other than the acts of hunting, trapping and fishing on CF land is at the discretion of the landowner and requires landowner permission.
CF land may not be posted in any manner to restrict or infer restriction of entry for hunting and fishing (with the exception of active logging sites and oil/gas extraction sites which can be posted against entry).
Commercial Forest Contacts
For additional information:
Shirley Businski, Commercial Forest Program Leader
DNR-Forest Resources Division
PO Box 30452
Lansing, MI 48909-7952
The Conservation Easement on Commercial Forest (CE on CF) land (Part 512) is an additional tax incentive for land already listed in the Commercial Forest program. The land must be subject to a Sustainable Forest Conservation Easement that has been approved by the MDNR.
- Application to List Land Under Michigan's CF Program (PR 4042)
- Application to Withdraw Property from Michigan's CF Program (PR 4042-2)
- CF Forest Management Plan Certification (PR 4113)
- Notification Prior to Cutting, Harvesting or Removal of Forest Products from CF Land (PR 4096)
- Application to Remove Sand, Gravel, Oil or Gas from CF Land (RP4226)
- Notification of Ownership Change (PR4042-4)
- Application to List CF Land with a Sustainable Forest Conservation Easement (PR 4103)
- Application to Explore for Wind Energy on CF Land (PR 4114)
- Calculation of Commercial Forest (CF) Withdrawal Penalty (IC 4045)
- Commercial Forest Summary (IC 4171)
- View CF Law Amended Effective 6/28/2016
- View CF Administrative Rules
- CF Program Requirements for Forest Management Plans for Lands Listed Under the CF Program (IC 4168)
- How to Read Legal Land Descriptions (IC4008)