Program Resources
Forest Crop Law - Withdrawal
Land enrolled under the Forest Crop Law (FCL) may be voluntarily withdrawn at any time. To withdraw land from the FCL program, the landowner must submit a Declaration of Withdrawal form. A withdrawal tax will be assessed and must be paid before the withdrawal is effective.
Links
- Declaration of Withdrawal form (form 2450-008) [PDF, 90 KB]
- Declaration of Withdrawal - Exempt form (form 2450-162) [PDF, 90 KB]
- FCL Withdrawal Tax Estimate Worksheet [PDF, 127 KB]
Frequently Asked Questions
| Question | Answer |
|---|---|
| Are there rules for withdrawing FCL land? | Yes, withdrawal rules are dependent on the year the land was enrolled. More information is here. |
| How do I estimate my FCL withdrawal tax? | Complete the FCL withdrawal estimate worksheet to estimate your FCL withdrawal tax. |
| When will I receive my FCL withdrawal tax invoice? |
Due to the detailed information that must be collected from the municipality, it may take 6-12 weeks after the withdrawal form is submitted before the invoice is issued. Payment is normally due within 60 days. |
| What happens if I do not pay my FCL withdrawal tax? |
The land will remain in the FCL program. |
| When is the withdrawal effective? |
If the withdrawal form is received by October 1 and the invoice is paid by the due date, the land will be withdrawn effective the following January 1. |
| If I withdraw my land from FCL, when can I start building my home or carrying out other practices on my land? |
The withdrawal tax must be paid and the withdrawal order issued before beginning any practice inconsistent with the law. |
| If I withdraw my land from FCL, when can I start restricting public access to my land? |
You can restrict access beginning with effective date of the order, usually the next January 1. |
| Are any withdrawals from the FCL program exempt from a withdrawal tax? | There is one situation in which withdrawal from the FCL program is exempt from a withdrawal tax: land sold to the federal, state, or local government for use as a public road, railroad, utility right-of-way, park, recreational trail, wildlife or fish habitat area, or a public forest. The new owner of the land must file a Declaration of Withdrawal – Exempt form to withdraw land sold for these purposes. |
FCL-Withdrawal
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