Applications for MDARD's Qualified Forest Program Due September 2, 2025 for the 2026 Tax Year

Program helps Michiganders save on property taxes, protects private forests

LANSING, Mich. — The Michigan Department of Agriculture and Rural Development (MDARD) announced today that applications to enroll in the Qualified Forest Program (QFP) and receive the associated tax exemption for the 2026 tax year are due September 2, 2025.

The QFP encourages Michigan's landowners to actively manage their privately-owned forests for commercial harvest, wildlife habitat enhancement, and improvement of other forest resources. The program provides two potential tax benefits for enrolled landowners as an incentive for sustainably managing their forests.

"MDARD remains committed to sustainability, responsible management and protection of resources throughout Michigan,"  said MDARD Director Tim Boring. "The QFP allows MDARD to offer tax benefits to private landowners to help them protect their forests and create a lasting effect on forestland throughout the state."

The QFP offers two possible tax benefits pursuant to P.A. 451:

• School Tax Affidavit Authorizes an exemption from the local school operation millage; up to 18 mills of school operating taxes per year. Exemption only applies to land value.
• Taxable Value Affidavit Keeps the previous owner s property taxable value from uncapping on enrolled land after a transfer of ownership.

The requirements for enrollment into QFP are that land parcels must be 20 acres or larger, a forest management plan must be written for the property by a qualified forester, and enrolled landowners must pay an annual fee. Public access to the land is not required. Buildings and structures are allowed but are not eligible for tax exemption. The property must be non-homestead; landowners must not live on the property being enrolled.

For parcels of land being enrolled that are less than 40 acres, no less than 80 percent must be stocked with productive forest. For parcels 40 acres or more, at least 50 percent must be stocked with productive forest. A productive forest is a forest capable of producing forest products at a rate of 20 cubic feet per acre per year.

To apply, landowners must submit a QFP Application Form, a QFP Stand Summary and Harvest Schedule, a copy of the most recent deed and/or land contract, a copy of the tax bill(s), a $50 application fee, and a forest management plan.

Learn more about the QFP or reach out to a local conservation district to connect with a qualified forester.

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