Wisconsin (Summary)
Last Updated: March 2020
Tax Type: Flat acreage tax
Objective: Give private landowners a tax incentive to sustainably manage their forestland according to sound forestry practices
Principal Forest Property Tax Incentive Programs:
1. Program legal-common name: Managed Forest Land Program (MFL)
Tax Type: Flat acreage tax
Description: To participate in the MFL program, landowners designate property as "Open" or "Closed" to public access for recreation, and commit to a 25 or 50-year sustainable forest management plan. The plan sets the schedule for specific forestry practices which landowners must complete. Landowners of enrolled lands pay an acreage share tax in lieu of regular property taxes. The MFL Acreage Rate is updated every 5 years.
Law: Wis. Stat. §§77.80-77.91
Program Requirements
Min/Max Acreage: at least 20 contiguous acres under the same ownership
Min. Stocking Growth: at least 80% covered by forest dedicated to growing commercial timber products and able to grow at least 20 cubic feet of wood per acre, per year.
Forest Management Plan: A plan prepared by a certified plan writer is required. The writer should be a private consulting forester certified by the DNR.
Duration of Enrollment: 20 or 50 years
Penalties for Use Change: Violation of MFL conditions or obligations may cause a withdrawal tax plus a $300 withdrawal fee. The withdrawal tax is capped at a maximum of 10 years.
Program Administration
State: Wisconsin Department of Natural Resources
County Tax Assessor and Commissioner: Files application
University: N/A
Landowners: N/A
2. Program legal-common name: Forest Crop Law (FCL) Program
Law: Wis. Stat. §§77.01 ~ 77.17
Program Requirements
Min/Max Acreage: at least 10 contiguous acres
Min. Stocking Growth: remain in at least 40% or greater forest cover of well distributed commercially important trees
Forest Management Plan: A notarized document that the land is being protected and amaneged or a written plan prepared by a professional forester.
Duration of Enrollment: Indefinite
Evidence of Use: Annual
Penalties for Use Change: The amount of the penalty is equal to the amount of additional taxes the owner would have paid if written notice had been timely given, plus interest at the rate of 9% per year.
Program Administration
State: Wisconsin Department of Natural Resources
County Tax Assessor and Commissioner: File applications
University: N/A
Landowners: N/A
For a more in depth discussion of Wisconsin property taxes click here!