Forest Crop Law
The Forest Crop Law (FCL) is a landowner incentive program that encourages long-term, sustainable management of private woodlands. In exchange for following an FCL management schedule outlining forest practices, the landowner pays reduced property taxes.
The FCL program was enacted in 1927 and enrollment was closed on Jan. 1, 1986.
Change of ownership
When ownership of land enrolled in the Forest Crop Law (FCL) program changes, the new owner must file a FCL Transfer of Ownership (Form 2450-035) [PDF]. By filing this form, the new owner agrees to the FCL entry and associated FCL management schedule. The new owner is required to complete and send this form within 10 days of the change of ownership.
Failure to submit this form may result in withdrawal from the program and the assessment of a withdrawal tax. If the new owners choose not to continue the land in the FCL program, they may request to withdraw the land.
Land enrolled under the Forest Crop Law (FCL) may be voluntarily withdrawn at any time. To withdraw land from the FCL program, the landowner must submit a withdrawal form (link below). A withdrawal tax will be assessed and must be paid before the withdrawal is effective.
- Declaration of Withdrawal Forest Crop Law (2450-008) [PDF]
- Declaration of Withdrawal – Exempt Forest Tax Law (2450-162) [PDF]
- FCL Withdrawal Tax Estimate Worksheet [PDF]