Wisconsin (Summary)
Forest Crop Law (FCL)
Tax Type: Flat tax and Yield tax
Description: $0.83 per acre and a 10% yield tax
Law: Forest Crop Law Sec. 77.04, Wis. Stats.
Objective: To encourage proper forest management on private lands by providing tax incentives to landowners.
Forest Tax Program Requirements
Min/Max Acreage: 10
Min. Stocking Growth: N/A
Forest Management Plan: Must follow management plan approved by DNR forester
Duration of Enrollment: 25 or 50 years
Penalties for Use Change: N/A
Program Administration
State: N/A
County Tax Assessor and Commissioner: N/A
University: N/A
Landowner: N/A
Managed Forest Law (MFL)
Tax Type: Flat tax and Yield tax
Description: $.83 open land or $1.95 for closed land and a 5% yield tax
Law: Managed Forest Law Sec. 77.82
Objective: To encourage proper forest management on private lands by providing property tax incentives to landowners
Forest Tax Program Requirements
Min/Max Acreage: 10 acres and average width of 120 feet
Min. Stocking Growth: 80% cover and 20 cubic feet/acre/year
Forest Management Plan: Must follow management plan approved by DNR forester
Duration of Enrollment: 25 or 50 years
Penalties for Use Change: N/A
Program Administration
State: Department of Forestry assists with management plans
County Tax Assessor and Commissioner: Files application
University: N/A
Landowner: N/A
For a more in depth discussion of Wisconsin property taxes click here!