Managed Forest Land Taxes

DefinitionForest Land

Managed Forest Land (MFL) is taxed differently than real property which is calculated as (assessed value x net tax rate)

Acreage Share Tax is derived by taking the  # of acres x MFL Rate for Open or Closed.

The MFL Acreage Rate is updated every 5 years by DOR.

A cutting permit needs to be filed with the County Clerk once the property is checked by the County Treasurer for delinquent taxes.

DNR MFL   Managed Forest land enrollment, application, withdrawal and change of ownership

MFL Changes Signed into Law Feb 2016

MFL Withdrawal Tax is calculated per WI Stats 77.88(5): (assessed value x net property tax rate x 10 yrs = withdrawal tax)

                                             2023-2027 MFL Acreage Rates

              Under state law, DOR calculates MFL acreage rates (sec. 77.84(2)(c) & (cm) Wis Stats)

  • MFL Open (entered before 2005)       $  .72/acre   (20% to county ($.15/acre), 80% to towns $.57/acre)
  • MFL Closed (entered before 2005)     $1.68/acre   (20% to county (.34/acre), 80% to towns ($1.34/acre)
  • MFL Open (entered 2005 and later)   $1.90/acre   (20% to country (.38/acre), 80% to towns ($1.52/acre)
  • MFL Closed (entered 2005 and later) $9.49/acre   (20% to county ($1.90/acre), 80% to towns ($7.59/acre)
  • MFL Closed Ferrous Mining (new) (entered before 2005) $7.37/acre ($1.08/acre goes to DNR, $1.25/acre to county, $5.04/acre to towns)

           Private Forest Crop Tax Rates 

         Under state law, DOR calculates PFC rates (sec. 77.04(2), Wis Stats.)

TimeFee
Effective 2023-2032 assessment years$3.60/acre