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)
The current MFL tax rates were calculated in 2017 for use in 2018 through 2022.
- 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
These MFL tax rates were recalculated in 2022 for use in 2023 through 2027. These new tax rates are effective January 1, 2023.
- Land entered before 2005 (1987 - 2004)
- Open land (acreage share tax): $0.72
- Closed land (acreage share tax plus $.96 closed acreage fee): $1.68
- Land entered after 2004 (2005 and later)
- Open land (acreage share tax): $1.90
- Closed land (acreage share tax plus $7.59 closed acreage fee): $9.49
FCL tax rates (per acre)
The current FCL tax rates were calculated in 2012 for use in 2013 through 2022.
- Before 1972: $0.10 (does not change)
- After 1972: $2.52 (effective through 2022)
The FCL tax rate was recalculated in 2022 for use in 2023 through 2032. This new tax rate is effective January 1, 2023.
- FCL rate: $3.60
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, 2022 to Oct. 31, 2023. The rates are listed by product, species and zone.
