Michigan Commercial Forest Program

Private forest owners who manage for long-term timber production pay a flat per-acre specific tax instead of regular property taxes. In return the land must stay open to public foot access for hunting, trapping and fishing, and follow a forest management plan written by a registered forester.

• Submit a recorded deed to prove ownership

• Forest management plan written by a registered forester, copy submitted to DNR

• Notify DNR before cutting, harvesting or removing forest products

• Ensure public foot access for hunting, trapping and fishing

• Commercial activity limited to forestry or oil and gas extraction

Landowners can withdraw at any time but pay a withdrawal penalty; tax bill comes from the township treasurer (billed December, due February); Part 512 applications also due April 1.

Published amounts: Tax years 2022 – 2026 – $1.35 per acre per year (commercial forest specific tax in place of ad valorem property tax; rate increases 5 cents every 5 years). Part 512: additional 15 cent per acre tax incentive for land under a sustainable forest conservation easement.

Mail the Application to List Land to Cashiers Office, P.O. Box 30451, Lansing, MI 48909 between Jan. 1 and April 1.

Deadline text on the page: Applications may be submitted beginning Jan. 1 and must be postmarked or delivered no later than April 1.