COMMERCIAL FOREST (CF) SUMMARY

IC4171 (Rev. 11/08/2023)

Michigan Department of Natural Resources - Forest Resources Division

COMMERCIAL FOREST PROGRAM SUMMARY

(By authority of Part 511, 1994 PA 451, as amended)

The Commercial Forest (CF) program provides a property tax incentive to private landowners to retain and

manage their forestland for long-term timber production and to provide foot access to the public for hunting and

fishing. It is a voluntary program. Participating landowners may withdraw from the program at any time by

submitting an application, application fee, and paying a withdrawal penalty. The CF program is administered by

the Michigan Department of Natural Resources (MDNR).

Benefit to the CF Landowner

• CF Landowners do not pay ad valorem general

property taxes. Instead, CF landowners pay a

specific tax. The CF specific rate for 2022-2026 is

$1.35 per acre annually. The specific rate

increases 5 cents every 5 years.

General Information

• CF land must be devoted to commercial forest

management and be open to the public for foot

access to hunt, fish, and trap.

• All timber management, tree cutting, and

reforestation on CF land must be done according

to the written forest management plan in effect for

those lands. Landowners must notify the MDNR

in writing 10 days prior to any cutting, harvesting,

or removal of forest products on CF land. A

violation of the plan is also a violation of Part 511.

• Deposits of oil and gas may be removed after

application to and approval by the MDNR.

• While exploration of metallic/nonmetallic minerals

(except sand and gravel) is permitted, an owner

must withdraw that portion of forestland affected

by removal of any commercial mineral deposit.

• Sand and gravel may be removed from CF land

under limited circumstances after application to

and approval by the MDNR.

Some Restrictions/Limitations

• CF land cannot be used for agriculture, mineral

extraction, grazing, industry, developed

recreation, residences, resorts, commercial

purposes, or developmental purposes.

• No buildings or improvements are allowed,

including but not limited to trailers, motor homes,

permanent hunting blinds, and utilities.

• Owners cannot take any action that would

intimidate hunters, such as posting “No

Trespassing” or "Private Property” signs and

signs warning of security cameras.

• CF landowners cannot receive consideration for

entering into a contract affecting CF land (e.g.,

lease, easement, trail agreement) and must

provide a copy of the contract to MDNR for prior

review to determine if it is acceptable.

Eligibility

• A minimum of 40 contiguous forested acres is

required. The landowner (or land contract

vendee) must own the timber rights.

• Land must meet productivity and stocking

requirements.

• There must be foot access to the public for

hunting, fishing and trapping to all portions of the

enrolled land.

• The landowner must have a forest management

plan written by a registered forester or MDNR

approved natural resources professional which

describes how the land will be managed and

includes treatment schedules, such as

reforestation and timber harvesting.

• Newly planted trees must have survived through

two growing seasons before the planted land can

be considered for enrollment.

• Land managed for Christmas trees is not eligible.

Sale/Acquisition of CF Land

• Any document that transfers title to CF land must

state that the land is subject to Part 511.

• A landowner who has acquired land that is listed

in the CF program is responsible for being in

compliance with Part 511, or for withdrawing the

land from the CF program. Landowners who

acquire CF land must be compliant (submit to

MDNR their active forest management plan or

contract for a plan to be written) within 90 days of

the date of their deed or land contract. We

recommend buyers provide a copy of their deed

or land contract to MDNR soon after the sale.

IC4171 (Revised 11/08/2023)

How to Apply to Enroll Land in the Program

• Application forms to enroll land are available at:

Michigan.gov/CommercialForest.

• If Landowners have application questions, they

should contact MDNR before applying to list their

land.

• Enrollment applications are accepted beginning

January 1 each year and must be postmarked no

later than April 1. If approved, the property tax

status changes the following tax year. A

nonrefundable application fee must be submitted

with the list application form. The fee for listing 200

acres or less is $200. The fee for listing 201 acres

or more is $1.00 per acre or fraction of an acre, up

to a maximum of $1,000.

• Landowners must own the timber rights and

submit a forest management plan to the MDNR

with their application.

• Landowners must provide a copy of their most

recent property tax bill and their deed or land

contract evidencing ownership of the land to be

listed.

• Do not submit an application if the land is already

in the program.

• A complete application includes:

o Application Form

o Application Fee

o Forest Management Plan

o Deed or Land Contract

o Most recent property tax bill

Violations of Part 511

• If the landowner’s CF specific tax is not paid on

their CF land each year, those lands may be sold

at tax sale and the MDNR may remove the land

from the program.

• Violations of Part 511 may be misdemeanors or

felonies subject to a fine and/or imprisonment.

Harvesting, cutting or removing forest products

having a value of more than $2,500.00 in violation

of Part 511 is a felony subject to a fine and/or

imprisonment.

How to Withdraw Land From the Program

• Withdrawal application forms are available at:

Michigan.gov/CommercialForest.

• A nonrefundable withdrawal application fee must

be submitted with the application form. The fee

for withdrawing 200 acres or less is $200. The fee

for withdrawing 201 acres or more is $1.00 per

acre, up to a maximum of $1,000.

• A copy of the landowner’s deed or land contract

evidencing ownership of the land to be withdrawn

must also be included.

• Partial withdrawals must be reviewed to determine

if the remaining land is still eligible. Withdrawals of

less than 40 acres may require township split

approval. A survey may also be required.

• The CF owner is required to pay a withdrawal

penalty. Using the formula in Part 511, the MDNR

will calculate the withdrawal penalty and instruct

the landowner to pay the withdrawal penalty to the

township treasurer, after receipt and processing of

the application.

For questions and additional information, please

contact the Commercial Forest Program Leader at:

MDNR-FOREST RESOURCES DIVISION

COMMERCIAL FOREST

PO BOX 30452

LANSING MI 48909

TELEPHONE 517-284-5849

Disclaimer

The information in this document is a brief summary.

Part 511, the Commercial Forest Administrative Rules,

applications, and forms are available at:

Michigan.gov/CommercialForest.