Land owned by tribal entities that is (or would be) subject to ad valorem property tax is eligible to be listed (or remain listed).
Land owned by tribal entities on which property taxes are pre-empted under federal law are not eligible to be listed (or remain listed).
If a tribal entity acquires land that is already listed in the commercial forest program and the subsequent property taxes are pre-empted under federal law, the DNR may withdraw these lands from commercial forest classification. Such a withdrawal is not subject to the withdrawal application fee or withdrawal penalty.
Calculate landowner tax rates and state payments
The commercial forest tax rate increases 5 cents every 5 years.
- 2017-2021 - $1.30 per acre, per year
- 2022-2026 - $1.35 per acre, per year
Land listed in Parts 511 and 512 is taxed at a rate 15 cents less per acre.
- 2017-2021 - $1.15 per acre, per year
- 2022-2026 - $1.20 per acre, per year
The County Tax Parcel Reports indicate if a parcel is enrolled in Part 512 at the end of each Location entry.
Distribution of revenue
Local Governments receive CF Revenue from the following sources:
Payer Item Paid To State of Michigan Annual payment County Treasurer Landowner Specific tax bill Township Treasurer Landowner Withdrawal penalty Township Treasurer
A portion of commercial forest revenue must be returned to the State School Aid Fund. To assist in determining the amount, the Department of Treasury mails an annual return to each township and county with commercial forest land. These returns are mailed in late spring/early summer.
Local governments can submit annual or monthly returns.
Contact Howard Heideman for more information regarding distribution of revenue.