Applications to enroll in the Qualified Forest Program are due Sept. 1, 2026, to receive the associated tax exemption for the 2027 tax year.
The program, administered through the Michigan Department of Agriculture and Rural Development, encourages Michigan landowners to actively manage their privately owned forests for commercial harvest, wildlife habitat enhancement and improvement of other forest resources. The program provides two potential tax benefits as incentives for sustainably managing their forests:
- School tax affidavit – authorizes an exemption from the local school operation millage of up to 18 mills of school operating taxes per year. This exemption only applies to land value.
- Taxable value affidavit – keeps the previous owner's property taxable value from uncapping on enrolled land after a transfer of ownership.
Interested landowners should keep the following in mind:
- Land parcels must be 20 acres or larger
- A qualified forester must write a management plan for the property
- An annual fee tied to the taxable value of the land is required.
- Public access is not required
- Buildings and structures are allowed on the property but are not eligible for tax exemption
On parcels less than 40 acres in size, at least 80 percent must be stocked with productive forest. On larger parcels, at least 50 percent must be stocked with productive forest. A productive forest is a forest capable of producing forest products at a rate of 20 cubic feet per acre per year.
If you have additional questions, contact Ben Schram, Michigan Department of Agriculture.