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Transfer of title, new listings and withdrawals

Transfer of title, new listings and withdrawals

Transfer of Title

  • A transfer of title to commercial forest land does not affect its status as commercial forest land.
  • If the land’s eligibility to remain listed in the program is affected by the transfer of title, the DNR shall determine what land may remain listed and what land must be withdrawn.
  • Unless/until the land is legally withdrawn from the program, the parcel remains listed in the Commercial Forest Program and should continue to be taxed at the program-specific tax rate.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 the township.
  • The Listing Certificate includes ownership information and legal descriptions of the parcels that have been approved for listing in Commercial Forest Program 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 Commercial Forest Specific Tax roll for the following tax year.

 

Withdrawals 

Existing commercial forest land that is withdrawn during a tax year.

Withdrawn land is subject to the Commercial Forest specific tax, not the ad valorem property tax, in the tax year in which it is withdrawn.

Effective Date

  • Commercial Forest Program withdrawals are effective on the date of the DNR’s signature on the “Commercial Forest Withdrawal Certificate.” 

Notification of local government

  • The DNR will send a copy of the commercial forest withdrawal certificate to the township. 
  • The Withdrawal Certificate includes the ownership information and legal descriptions of the parcels that have been withdrawn from the Commercial Forest Program. 
  • 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 Commercial Forest Program is treated as a new addition to the tax roll.