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Forest Crop Law (FCL) Withdrawal Questions

Are there rules for withdrawing FCL land?

Yes, withdrawal rules are dependent on the year the land was enrolled.

For land enrolled in FCL prior to 1972, withdrawals must be:

  • An entire FCL entry (Figure 1); or
  • Any land as long as 40 contiguous acres remain (Figure 2).

For land enrolled in FCL after 1972, withdrawals must be:

  • An entire FCL entry (Figure 1); or
  • All FCL land in a legal description (quarter-quarter, fractional lot or government lot) (Figure 3).
A series of figures showing FCL withdrawal rules.
How do I estimate my FCL withdrawal tax?

Complete the FCL withdrawal estimate worksheet [PDF] to estimate your FCL withdrawal tax.

When will I receive my FCL withdrawal tax invoice?

Due to the detailed information that must be collected from the municipality, it may take six to 12 weeks after the withdrawal form is submitted before the invoice is issued. Payment is normally due within 60 days.

What happens if I do not pay my FCL withdrawal tax?

The land will remain in the FCL program.

When is the withdrawal effective?

If the withdrawal form is received by Oct. 1 and the invoice is paid by the due date, the land will be withdrawn effective the following Jan. 1.

If I withdraw my land from FCL, when can I start building my home or carrying out other practices on my land?

The withdrawal tax must be paid and the withdrawal order issued before beginning any practice inconsistent with the law.

If I withdraw my land from FCL, when can I start restricting public access to my land?

You can restrict access beginning with effective date of the order, usually the next Jan. 1.

Are any withdrawals from the FCL program exempt from a withdrawal tax?

There is one situation in which withdrawal from the FCL program is exempt from a withdrawal tax—land sold to the federal, state or local government for use as a public road, railroad, utility right-of-way, park, recreational trail, wildlife or fish habitat area or a public forest. The new owner of the land must file an exempt withdrawal form [PDF] to withdraw land sold for these purposes.