Forest Incentive Programs - Property Taxes for Wisconsin

Type of Tax

Two forest property tax laws

The Forest Crop Law (FCL) is a flat tax of $.83/acre and a 10 % yield tax, last contracts will expire in 2036

Managed Forest Law (MFL) replaced FCL and is a yield tax of 10% and a flat tax of $.74 for open land and $1.74 for closed land

Law

FCL is covered under Forest Crop Law Section 77.04 and MFL is covered under Managed Forest Law Section 77.82

Objective

To encourage proper forest management on private lands by providing property tax incentives to landowners.

Requirements

Minimum of 10 acres

Minimum of 80% forest cover and 20 cubic feet/acre/year under MFL

Must follow management plan approved by DNR forester

Enrollment period of 25 or 50 years

Early withdrawal from program results in a penalty that varies by county

Land must be open to public access for hunting, fishing, hiking, sightseeing, and cross country skiing.

Up to 80 acres may be closed to the public but tax is increased by $1.00 per acre on closed lands

Program Administration

State Department of Forestry keeps track of open lands and assists with forest management plans. County tax assessor files application.