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Forest Tax Rates

Landowners with land in the Managed Forest Law (MFL) and Forest Crop Law (FCL) programs pay MFL and FCL tax rates in lieu of regular property tax rates.

MFL tax rates (per acre)

These MFL tax rates were recalculated in 2017 for use in 2018 through 2022. These new tax rates are effective Jan. 1, 2018.

  • Land entered before 2005 (1987 - 2004)
    • Open land (acreage share tax): $0.74
    • Closed land (acreage share tax plus $1.01 closed acreage fee): $1.75
  • Land entered after 2004 (2005 and later)
    • Open land (acreage share tax*): $2.04
    • Closed land (acreage share tax plus $8.16 closed acreage fee**): $10.20

* Acreage share tax = 5% of average statewide tax on productive forest land ($40.80/acre)
** Closed acreage fee = 20% of average statewide tax on productive forest land ($40.80/acre)

FCL tax rates (per acre)

The current FCL tax rates remain unchanged and are scheduled to be recalculated in 2022 for use in 2023 through 2032.

  • Before 1972: $0.10 (does not change)
  • After 1972: $2.52 (effective through 2022)

FCL and MFL limited application tax rates

The department uses stumpage values in the assessment of MFL withdrawal taxes in some limited circumstances, and in enforcement situations for determining penalty amounts for cutting merchantable timber in violation of s. 77.86 (and s. 77.06), Wis. Stats.

The following rates are effective Nov. 1, 2018 to Oct. 31, 2019. The rates are listed by product, species and zone.

A map of Wisconsin, broken into 13 zones based on stumpage rate schedules.
Stumpage Rate Schedule Zones

Forest Crop Law limited application tax rates tables

Managed Forest Law limited application tax rates tables