Did you know that Certified Plan Writers (CPW) received new Forest Tax Law Handbook procedures earlier this year for creating approvable MFL applications and management plans? CPWs are required to follow DNR guidance, and as the voice of the MFL program during the enrollment process, the CPW is required to discuss and confirm your, the landowner’s, understanding of a lengthy list of MFL program requirements and conditions of enrollment. Please see below for some timely reminders of the MFL landowner’s roles and responsibilities as we head into the plan writing season for 2026 enrollments.

Delinquent Property Taxes Must Be Paid

• Lands with delinquent property taxes are ineligible for designation. Any delinquent taxes must be paid by Oct. 1 the year before the land is designated.
• If split payments are made or if there are delinquent taxes, the landowner, upon request of the DNR, must provide proof of full payment.
• By Aug. 15 of the year in which the MFL order will be issued, the DNR will notify each county treasurer of MFL applications to determine if there are unpaid property taxes. Notifications are sent after the July 31 split property tax payment date. If the department is notified of delinquent taxes, Tax Law Forestry Specialist will assist the landowner and determine if taxes are paid or if the application will be denied entry.

Lands With Incompatible Timber Cutting Restrictions Are Not Eligible For Designation As Productive

• Land with timber harvest restrictions incompatible with the production of merchantable timber (as shown on the deed) is not eligible to be designated in the 80% productive category.
• The restrictions on the productive area would need to be removed from the deed for the land to be eligible.

The Application Deadline Is June 1

• Applications submitted by the June 1 deadline will be considered for enrollment effective Jan. 1.
• Revisions to applications must be submitted by Sept. 15 or the application may be denied.
• Applications submitted after June 1 will be considered for the following year.

Order Of Designation

• An approved application results in an order of designation, including a map, which is recorded at the county register of deeds and thus will be revealed by a title search.

Buildings

• Buildings, except for those used exclusively for storage, are prohibited on new entries and renewals; applications for additions to 2016 and earlier orders must not be developed for human residence.
• Confirm that there are no ineligible buildings on the land being proposed for designation, and none will be built. Additions have the same expiration date, tax rate and allowances for buildings as the order in which they are added.

Onetime Renewals Must Be Identical

• Provided the expiring and renewed parcels are identical, 2016 and earlier parcels that are at least 10 acres but less than 20 acres and not connected by ownership tract to another parcel qualify for a one-time renewal under the same ownership. If the acreage originally entered and the parcel the landowner wants to renew have different acreages, the CPW should contact the TLFS as an amendment may be needed.
• If there has been a change of ownership that’s not shown in the WisFIRS ownership for the parcel to be enrolled, a transfer to the correct ownership must occur prior to beginning the application.
• Ineligible buildings existing on expiring MFL enrollment need to be withdrawn from the expiring order to qualify the parcel for renewal.
• File any transfer or withdrawal forms as early as possible. Transfer forms must be submitted before beginning the application at the latest, and withdrawal forms must be submitted with the application.

Do Not Sell Or Otherwise Transfer Land During The Application Period

• Land sold after the application is submitted may make it ineligible for designation in the year for which it is applied.
• Avoid conveying land until the order is issued. This includes not selling land in the ownership tract if the ownership tract is required for the parcels applied for to meet minimum acreage requirements.

Land Transferred From Large Ownership Requires Productivity Analysis, Potential Withdrawal Of Nonproductive Land

• Land that is transferred from large ownership may not meet productivity requirements, and if not, land in excess of the allowable 20% nonproductive must be voluntarily withdrawn within one year of the transfer for enrollment to continue.
• Work with the landowner to determine which nonproductive acres will be withdrawn and only create a map and management plan for the eligible parcel(s).
• Remind the landowner to submit the withdrawal form using the productivity sustainability withdrawal type.

Right Of DNR Staff To Enter Land

• The DNR has the right to enter land during the application process and during MFL enrollment to investigate and monitor program eligibility and compliance. This includes regeneration monitoring.

Forest Certification Opportunity

• Inform the landowner of their opportunity to join the MFL Certified Group (small ownerships only), direct them to the forest certification rights and responsibilities webpage “MFL Certified Group Acknowledgement” and mention additional responsibilities of certified group members including:
  • Allowing access to enrolled lands for Forest Certification Audits.
  • Not using prohibited chemicals on MFL, reporting pesticides used.
  • Adhering to all Forestry Best Management Practices for Water Quality.

Participation In Other Programs Must Be Compatible And Subordinate To MFL

• Any other programs the land may be enrolled in must be compatible with and subordinate to MFL provisions.
• Landowners may need to decide which program is best suited to their needs if program provisions are not compatible.
• Examples of other programs could include Farmland Preservation, Environmental Quality Incentive Program (EQIP), Conservation Reserve Program (CRP), Deer Management Assistance Program (DMAP), Young Forest Initiative (YFI) and Forest Carbon.

Land Cannot Be Enrolled In More Than One Forest Tax Law Program At A Time

• Make sure that if the land is currently enrolled in MFL, that it will expire before the year it is re-designated.
• Make sure that if the land is currently enrolled in FCL, it will expire before it is designated as MFL, or it can be converted to MFL with a special application type before it expires.

Landowner Information (Must Be Unique – No Duplicates)

• Land is entered into MFL based on ownership. An ownership includes all entities that hold interest in a property. For the purposes of MFL, any person who has interest in the property should be listed as an owner. Even if there are owners in common or the same signature requirements, they are separate ownerships for the purposes of MFL and separate applications are required for each ownership/combination of owners.
• In cases where there are formal organizations of owners (e.g., trusts, corporations, etc.), the name of the organization should be indicated as the landowner – not all of the individuals. Encumbrance holders shouldn’t be listed as owners on the management plan.
• All owners of a piece of property must be entered into WisFIRS.
• Ask the landowner if they have participated in MFL or FCL in the past. This means they may have a landowner or contact record in WisFIRS.
• Use the landowner’s correct contact information to update the existing records, use the broadest search possible and do not create duplicate ownership records, as this will create problems later.
• Tax law administration specialists must process errors or changes in names and owners missing from ownership records on active plans.
• If ownership changes are needed, make sure a transfer form is filed and ownership information is corrected before starting an application for addition, one-time renewal or conversion.
• One landowner will be designated as the primary contact and will receive contacts and correspondence from the department: make sure this person knows to keep their information current with the department, including phone and email.