Wisconsin Managed Forest Law (MFL) (MFL)

Wisconsin's forest property-tax program. Landowners who follow a sound forest management plan pay reduced property taxes on enrolled woodland. MFL is the only Wisconsin forest tax law still open to enrollment, and the DNR calls it the state's largest incentive program for private landowners, with over 3 million acres enrolled.

• Open to all private owners of forested land.

• Parcel must be at least 20 contiguous acres under the same ownership, or at least 10 contiguous acres connected by land under the same ownership to at least one other parcel of at least 10 contiguous acres.

• At least 80% of each parcel must be productive forest.

• Land must be managed according to a plan agreed to by the landowner.

The management plan covers landowner objectives, timber management, wildlife management and water quality. Landowners choose open status (public hunting, fishing, hiking, sightseeing and cross-country skiing) or closed status; closed land pays a higher per-acre fee. Land may be withdrawn voluntarily at any time, but a withdrawal tax plus a $300 withdrawal fee applies. A new owner must file a Transfer of Ownership (Form 2450-159) within 30 days.

Published amounts: Enrolled land pays MFL tax rates instead of regular property tax. Current rates (per acre, calculated in 2022 for use in 2023 through 2027): land entered 2005 and later, Open land (acreage share tax) $1.90, Closed land (acreage share tax plus $7.59 closed acreage fee) $9.49; land entered 1987-2004, Open $0.72, Closed $1.68. Source: https://dnr.wisconsin.gov/topic/forestlandowners/taxrates

Submit an application together with a management plan written by a DNR certified plan writer. The Forestry Assistance Locator (https://apps.dnr.wi.gov/fal/) lists certified plan writers by county. The application deadline is June 1, and entry takes effect the following Jan. 1.

Deadline text on the page: The deadline for submitting an application and required attachments is June 1 for entry effective the following Jan. 1.