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Managed Forest Law - Withdrawal - Division of Forestry - WDNR

Managed Forest Law - Withdrawal

Land enrolled under the Managed Forest Law (MFL) may be voluntarily withdrawn at any time. To withdraw land from the MFL program, the landowner must submit a Declaration of Withdrawal - Managed Forest Law form.

A withdrawal tax plus a $300 withdrawal fee will be assessed. The type of order determines the way the withdrawal tax is calculated. Contact the local DNR forester for information on order types.

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Frequently Asked Questions

Question Answer
Are there rules for withdrawing MFL land?

Yes, withdrawals must meet one of the following conditions:

  • An entire parcel (contiguous piece) of MFL land, or
  • All MFL land within a legal description (quarter-quarter, fractional lot, or government lot) or
  • An entire MFL entry.
Land remaining after a withdrawal must meet the minimum eligibility requirements of 10 contiguous acres and 80% productive forest land.

How do I estimate my MFL withdrawal tax and fee?

See the Declaration of Withdrawal form for withdrawal tax calculations. Complete the withdrawal estimate worksheet for new entries.
When will I receive my MFL withdrawal tax and fee invoice?

Once your withdrawal form is received and processed, the invoice for the withdrawal tax and fee will be sent approximately 6-12 weeks later. Payment is normally due by January 31.
What happens if I do not pay my MFL withdrawal tax and fee?

The tax and fee will be attached to your property tax bill as a special charge.
When is the withdrawal effective?

If the withdrawal form is received by December 1 the land will be withdrawn effective the following January 1.
If I withdraw my land from MFL, when can I start building my home or carrying out other practices on my land?

The withdrawal tax and fee must be paid and the withdrawal order issued before beginning any practice inconsistent with the law.
If I withdraw my land from MFL, 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 MFL program exempt from a withdrawal tax and fee?

There are two situations in which withdrawal from the MFL program is exempt from a withdrawal tax and fee:

  • Land sold for use as a public road, railroad, or utility right-of-way - OR -
  • Land sold for use as a park, recreational trail, wildlife or fish habitat area, or a public forest to the federal, state, or local government
The new owner of the land must file a Declaration of Withdrawal – Exempt form to withdraw land sold for these purposes.

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