Return to the FRONT of the Dan Small Outdoors site ..

Roger B's Hunters Guides

 

Wisconsin Forest Crop Law

The Forest Crop Law which was passed in 1927 closed enrollment on January 1, 1986. It allows landowners to pay taxes on timber only after harvesting, or when the contract is terminated. It has promoted and encouraged long-term investments as well as the proper management of woodlands.

Current enrollment is about 4,000 landowners with about 1.4 million acres. Renewal is not allowed. A landowner may enter his or her land into Managed Forest Law. Early conversion into Managed Forest Law is also available through January 1,1998 for a non-refundable application fee of $100. Thousands have applied.

Conditions

  • current in property tax payment
  • at least 40 acres of adjoining forest land
  • 25- or 50-year contract length
  • public access for fishing and hunting activities
  • management schedule
  • no dwelling structures permitted

Obligations

  • follow management schedule
  • pay 10 cents annual tax per acre if enrolled before 1972 (20 cents for special class), 83 cents per acre if enrolled after 1972
  • open land to the public for hunting and fishing purposes
  • apply sound forest management practices
  • file notice of intent to cut before harvesting
  • pay 10 percent severance tax based on stumpage value following harvest
  • report accurate volumes
  • apply post-harvest treatment
  • permit inspections
  • permit public hunting and fishing
  • pay termination tax of 10 percent of assessed stumpage value of the standing timber should the owner decline to enter MFL at the expiration of contract

Benefits

  • low regular property tax; (statewide tax rates range from $3 to $30 per acre with an average rate of $7.16 per acre according to a general property tax assessment done in 1991)
  • deferred tax until after harvest
  • protection against property tax hike
  • predictable property tax, thus allowing planning for payment schedule
  • technical assistance
  • management schedule
  • long-term investment
  • encourages woodland expansion
  • protection against over cutting

Withdrawal and Penalty

The landowner is liable to pay a penalty for early withdrawal and/or for failure to follow the terms of the contract.

Statutes ( 39 pg. Adobe PDF File  )