Forest Crop Law (FCL) Change of Ownership Questions
The following information references Forest Crop Law (FCL). For information regarding Managed Forest Law (MFL), please visit the MFL Change of Ownership Page.
- Are there rules for transferring FCL land?
Yes, land must be transferred according to specific rules. If these rules are not followed, the land may be withdrawn and the owner assessed a withdrawal tax.
For land enrolled in FCL prior to 1972, the entire FCL entry or 40 or more contiguous acres must be purchased. If land remaining in FCL after the purchase is less than 40 contiguous acres, the land must be withdrawn.
For land enrolled in FCL after 1972, an entire FCL entry or all of an FCL entry in a legal description (quarter-quarter section, fractional lot or government lot) must be purchased.
- What obligations will I be subject to if land in the FCL program is transferred to me?
Some of the primary obligations include:
- following your FCL management schedule;
- paying FCL tax rates;
- permitting public access for hunting and fishing;
- submitting a cutting notice before harvesting and a cutting report after harvesting; and
- Allowing field inspections.
- What is the cost to file the change of ownership form?
There is no fee collected by the DNR.
- What documents will I need to file a FCL change of ownership?
Proof of ownership (e.g., deed) and parcel identification number documentation (e.g., tax bills).
- How do I obtain a copy of my deed?
If you do not have a copy of your deed in your files, you can contact the county Register of Deeds office .
- Can I change the public access status (i.e., open/closed) of the land?
No, all FCL land is open for public hunting and fishing.
- How long will the land be in the FCL program?
FCL land enrolled prior to 1972 was entered for a period of 50 years. Land enrolled after 1972 was entered for a 25-year or 50-year period. The new owner must complete the remainder of this period.
- As a new owner, how do I obtain a copy of the existing FCL management schedule?
Contact a tax law forestry specialist.
- What are the current FCL tax rates?
Forest tax rates are available online.
- Can I have buildings on FCL land?
Buildings or structures used as a domicile are not allowed. Buildings with no landscaping or those utilizing fire prone property management techniques are permitted. Buildings permitted on FCL land will still be taxed as personal property.
- If I wish to withdraw the land from the FCL program, what form do I file?