About the Program
Manage your forest for long-term timber production and get reduced taxes. Landowners can withdraw at any time. The State of Michigan makes an annual payment to the counties to make up for lost local tax revenue.
Contact us at maidlowk@michigan.gov for more information.
- Program Summary
- Commercial Forest Program Maps
- Information for Local Government
Public Access
Commercial forest lands are open to public foot traffic for hunting, trapping and fishing. Any other activities require landowner permission.
- See all land open to public hunting
Applications must be postmarked no later than April 1. Mail complete application to:
Cashiers Office
P.O. Box 30451
Lansing, MI 48909- Apply for the commercial forest program
To be in compliance with the Commercial Forest statute, landowners must:
- Adhere to commercial forest law and program rules
- Submit a recorded deed to prove ownership
- Certify that you own the timber rights to the forest land
- Have and certify a forest management plan that meets program requirements
- Notify us prior to cutting, harvesting or removing forest products
- Adhere to prohibited land uses
- Apply to remove sand, gravel, oil and gas
- Ensure public foot access for hunting, trapping and fishing
Landowners are required to have a forest management plan written by a registered forester, and must certify that the plan is in effect.
- Plan requirements
- Find a registered forester to help you write your plan
- Get financial assistance for writing your plan
- Certify your plan
In 2006, the legislature set the commercial forest specific rate at $1.20 per acre per year through tax year 2011.
The rate increases 5 cents every 5 years thereafter.
- Tax years 2017 – 2021 – $1.30 per acre per year
- Tax years 2022 – 2026 – $1.35 per acre per year
- and so on....
Landowners will receive an annual tax bill from the township treasurer, usually in the winter tax cycle (i.e. billed in December, due in February).
If commercial forest taxes become delinquent, the land is subject to the foreclosure process and tax sale, and can be declassified (removed from the program) by the DNR.
- Harvest notification form
- Landowners must notify us in writing 30 days prior to any removal of forest products on commercial forest land. All harvests must be in accordance with your management plan.
- We approve the notifications for up to two years. If the harvesting operations are not completed in that time, the landowner must submit another notification.
- If there are any changes to the harvest, the landowner must notify us.
Exploration for minerals and extraction of sand, gravel, oil and gas is allowed on commercial forest land. Landowners must apply and be approved prior to exploration or extraction. Extraction of any other minerals is not allowed, and the affected land must be withdrawn from the program prior to extraction.
Oil and Gas
- Oil/gas wells must be permitted through the Department of Environmental Quality
- Extraction is allowed; refining and/or storage of hydrocarbon liquids is not allowed
- Underground natural gas storage/compression and associated structures are not allowed
Sand and Gravel
- Removal site must be no greater than 5 acres
- The sand/gravel must be utitlized by the landowner or the owner of the mineral rights for personal use
- Sand and gravel can be sold to government or contractor undertaking a project for government
- Application to remove sand, gravel, oil or gas
Explore:
- Landowners must apply and be approved to explore for wind energy. Exploration includes meteorological towers, development leases, easements or license agreements
Develop: - Prior to the construction of wind turbines, the landowner must withdraw the physical footprint of each turbine, associated buildings and adjacent areas that will be permanently removed from forest production.
- Landowners must apply and be approved to explore for wind energy. Exploration includes meteorological towers, development leases, easements or license agreements
- Application to explore for wind energy
- Landowners must apply to withdraw land from the program.
- Once we receive your withdrawal application, we will issue a certificate to the landowner for notarized signatures and provide instructions for paying the withdrawal penalty to the township treasurer.
- Withdrawn land is taxed as commercial forest land for the year in which the withdrawal occurs.
- Withdrawn land will be assessed and placed back on the general property tax rolls for the following year.
- Application to withdraw land
- Calculate withdrawal penalty
- Land listed in the program can be bought or sold. A transfer of title to commercial forest land does not affect its status as commerical forest land. The new owner is responsible for program compliance and/or withdrawal.
- Legally, it is the responsibility of the County Equalization Office to notify us of title transfers on CF land. If you wish to notify us directly, use the form below and attach copies of the recorded deed or land contract transferring title.
- After receiving notification of a transfer of title, we will contact the new owner regarding compliance with the program and/or withdrawal of the land from the program.
- Lack of DNR notification does not excuse the landowner from compliance with the program requirements.
- Notification of ownership change
Commercial forest land that is subject to a sustainable forest conservation easement, may be eligible for an additional 15 cent per acre tax incentive under Part 512. Land approved for Part 512 is taxed at a rate of 15 cents less per acre than the commercial forest specific tax.
Part 512 requirements include:
- compliance with commercial forest program,
- the Conservation Easement must be granted in perpetuity to entities defined in statute,
- the Conservation Easement must meet the definition in statute,
- the forest land or the manager of the forest land must be 3rd party certified (FSC or SFI), and
- the land must be open to the public for non-motorized recreational use (in addition to hunting and fishing).
How to Apply
Applications must be postmarked no later than April 1 of each year to be eligible for listing in Part 512 the following tax year.
Mail complete application to:
Cashiers Office
P.O. Box 30451
Lansing, MI 48909- Part 512 Application
