Forest Crop Law - Division of Forestry - WDNR

Forest Crop Law

The Forest Crop Law (FCL) is a landowner incentive program that encourages long-term, sustainable management of private woodlands by reducing and deferring property taxes. The FCL program was enacted in 1927 and enrollment was closed on January 1, 1986.

Frequently Asked Questions

Question	Answer
How do I know if land is enrolled in FCL?	A title search or tax bill can indicate enrollment in FCL.
Where do I find a copy of my FCL management schedule?	Contact the local DNR forester.
Where do I find my FCL order number?	The order number can be obtained from the most recent FCL documentation (e.g. order of designation, transfer order) or the local DNR forester.
How do I find out when my FCL order will expire?	At the time of enrollment, the land was entered for a 25-year or 50-year period. Contact the local DNR forester for more information.
What happens when my FCL order expires?	You have two options: 1. Let the order expire and pay the termination tax (10% tax on the value of the standing merchantable timber). The land will return to the regular property tax roll. OR 2. Re-enroll the land into the Managed Forest Law (MFL) and avoid a termination tax.
Is a document issued when my FCL order expires?	No, the enrollment in the program simply expires at the end of the order period.
What are the tax rates for FCL land?	The rates are listed here.
Can I convert my land to the MFL program before the FCL order expires?	Yes, however all of your FCL land in the municipalities indicated on the MFL petition must be converted to MFL. See Wisconsin’s Managed Forest Law publication for information regarding conversions.

ForestTax
FCL

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