Program Resources
Forest Crop Law - Timber Harvesting
Land enrolled in the Forest Crop Law (FCL) must be managed according to a management schedule, which lists various forest stands and forestry practices. A forest stand is a grouping of similar trees that are managed as a unit. This management schedule may list, among other things, a mandatory or non-mandatory timber harvest
A Cutting Notice and Report of Wood Products from Forest Crop and Managed Forest Lands must be completed and filed with the DNR both before and after any timber is harvested. A notice of intent to cut must also be completed and filed with the county clerk before any timber is harvested.
Links
- Cutting Notice and Report of Wood Products from Forest Crop and Managed Forest Lands (form 2450-32) [PDF, 214 KB]
- FCL Severance Tax Rates
Frequently Asked Questions
| Question | Answer |
|---|---|
| What part of the cutting notice and report form do I complete before I begin the timber harvest? |
Complete page 1 of the form, referred to as the cutting notice. Indicate the legal descriptions of the FCL land you intend to harvest on, as well as estimated volumes for the various timber species and products you intend to harvest. |
| When do I file the cutting notice? |
At least 30 days before the timber harvest begins. |
| What part of the cutting notice and report form do I complete after the timber harvest is done? |
Complete page 2 of the form, referred to as the cutting report. Indicate the actual volumes harvested for the various timber species and products. |
| When do I file the cutting report? |
Within 30 days after the timber harvest is done or within one year of the date the cutting notice was filed if the timber harvest is not done. |
| Who can sign the cutting notice and the cutting report? |
A landowner or an agent of the landowner. If an agent of the landowner signs, written documentation must be provided showing the agent’s authority to act on the landowner’s behalf. |
| Where do I file my completed cutting notice or cutting report? | File the form with the local DNR forester. |
| Do I need the DNR forester’s approval of the timber harvest before the harvest can begin? |
Yes. |
| Do I need the DNR forester’s approval of the timber harvest after the harvest is done? |
Yes. |
| What is catastrophic loss? |
Catastrophic loss means severe loss caused by fire, ice, snow, insects, disease, wind or flooding. If 30% of the merchantable timber on 5 contiguous acres or more results in a reduction of 30% or more in stumpage value, the landowner qualifies for the catastrophic loss provision. |
| How much does the catastrophic loss provision reduce my severance taxes? |
Your severance taxes will be reduced an additional 30% if the catastrophic loss was the result of ice, snow, insects, disease, wind or flooding and 70% if the catastrophic loss was the result of fire. |
| Do I need to file a cutting notice or a cutting report if I intend to harvest firewood for use in my home? |
No. |
| What happens if I fail to file a cutting report? |
You will be subject to a forfeiture of not more than $1,000. |
| What happens if I harvest in violation of the cutting notice? |
You will be liable for double the severance tax and/or withdrawal from FCL. |
| What is a severance tax? |
A severance tax is a tax assessed by the DNR when timber is harvested on FCL land. This money is returned to the municipality (less annual aid payments), which returns 20% to the county. |
| Is the severance tax based upon the amount I received from the logger for the timber? |
No, it is based on average values determined by the department. |
| What are the current severance tax rates? | |
| Which year’s severance tax rates do I use? | The majority of reports will use the current year’s yield tax rates; however, there are some exceptions. Contact the local DNR forester for more information. |
| Where can I obtain the county’s notice of intent to cut? |
It can be obtained from the clerk in the county where the land is located. |
FCL-TimberHarvesting
RSS