State Tax Laws > Property Taxes > Michigan (Summary)

Private Forest Reservation:

Tax Type: Flat tax and yield tax

Description: $1.00 per acre and 5% yield tax

Law: Act To Encourage Private Forestry Act 86, P.a. 1917 amended by Act 122, P.A. 1960, Act 284, P.A. 1977, & Act 366, P.A. 1994

Objective: To encourage private forestry, care and management.

Forest Tax Program Requirements

Min/Max Acreage: Maximum of 160 acres, at least 1/2 of the land is improved and devoted to agriculture purposes, no more than 1/4 of the total area may be classified as reservation

Min. Stocking Growth: 1,200 trees per acre

Forest Management Plan: N/A

Duration of Enrollment: N/A

Penalties for Use Change: 5% of appraised stumpage value

Program Administration

State: N/A

County Tax Assessor and Commissioner: Assessor examines property

University: N/A

Landowner: N/A

Commercial Forest Act (CFA):

Tax Type: Flat tax and Yield tax

Description: $1.10 per acre plus initial fee of $1.00 per acre up to $1,000 and a 5% yield tax

Law: Commercial Forest Act- Act 451 of 1994 , Part 511

Objective: To provide incentive to private landowners to retain and manage forest land for long-term timber production

Forest Tax Program Requirements

Min/Max Acreage: 40 acres; open to the public

Min. Stocking Growth: N/A

Forest Management Plan: Applicant must swear they had a registered forester prepare a management plan

Duration of Enrollment: N/A

Penalties for Use Change: Up to 15 years + $1.00 per acre fee ($200 - $1,000)

Program Administration

State: Department of Forestry handles application and receives notification from landowner of harvest

County Tax Assessor and Commissioner: N/A

University: N/A

Landowner: Registered forester prepares plan, must show ownership proof (deed)

For a more in depth discussion of Michigan property taxes click here!