Which program fits your land?
Michigan has two programs that can lower property taxes on forest land: the Qualified Forest Program (QFP) and the Commercial Forest program (CF). Each has different rules, and a parcel cannot be in both. Both require a forest management plan, and our registered foresters can write one for either program. More about management plans
| Qualified Forest Program | Commercial Forest | |
|---|---|---|
| Best for | Owners who want privacy, may build a cabin, and plan to keep the land in the family | Larger tracts managed for timber, where public hunting and fishing access isn’t a concern |
| Minimum size | At least 20 acres | At least 40 contiguous acres, and you must own the timber rights |
| Forest cover | 80% forested if under 40 acres; 50% if 40 acres or more | Land able to grow commercially valuable timber, at least 20 cubic feet per acre per year |
| Tax benefit | Exempt from local school operating taxes (typically 18 mills), minus a 2-mill yearly fee | A flat specific tax in place of property tax: $1.35 per acre through 2026, rising 5¢ every five years ($1.40 per acre from 2027) |
| Public access | Not required. Your land stays private. | Required: public foot access for hunting, trapping, and fishing |
| Buildings & other uses | Cabins and homes allowed; buildings are taxed as usual | No residential, resort, or commercial use other than forestry. Removing oil, gas, sand, or gravel needs DNR approval. |
| Leaving the program | Leaving early or converting the land triggers a recapture tax | You can apply to withdraw at any time, with a withdrawal penalty |
| Plan | Required | Required |