Last year, changes to Wisconsin DNR policy and procedures for mandatory practice compliance were adopted, culminating in a new Chapter 601: Mandatory Practice Compliance Procedures within the Forest Tax Law Handbook. For a summary of these changes, you can reference this newsletter article from last year. In particular, 2023 will be the first year implementing the new procedures for what we refer to as “services accepted.” A new process merits an explanation of what services accepted means and how it impacts a landowner’s compliance with Managed Forest Law (MFL) and Forest Crop Law (FCL).

The mandatory practice is often where the rubber meets the road in MFL and FCL. Mandatory practices are forest management practices, most frequently timber harvests, required under MFL to ensure continued production of marketable timber products from enrolled properties. Given the importance of the mandatory practice, the Forest Tax Law section and our partners often communicate about these. There are reminder letters to affected landowners, webpages describing harvesting on tax law lands, mandatory practice workshops and newsletter articles. Continue reading “MFL Compliance And Services Accepted For Mandatory Practices” →

The DNR Division of Forestry recently finalized updates to the Forest Tax Law Handbook, Chapter 221, regarding the Managed Forest Law Certified Group. This chapter contains procedures required to conform with third-party forest certification and serves to inform group stakeholders of how the MFL Certified Group works. The update constituted a holistic rewrite of the original Ch. 21 of the Forest Tax Law Handbook. Find a detailed summary of the changes made.  Continue reading “Forest Tax Law Handbook Forest Certification Chapter Updated” →

Each year on January 1, new Managed Forest Law (MFL) enrollments become active. This new year brings us more than 1,400 new MFL enrollments. Many of these are re-enrollments, but nearly one-third are for brand-new landowners to the MFL Program. The DNR is grateful to the landowners that re-enrolled, humbled by their renewed commitment to sound forestry, and extends a hearty welcome to all the newcomers. Continue reading “Welcome New MFL Owners” →

What’s new in the new year? Maybe a new opportunity to manage your forest. Management practices in the Managed Forest Law program (MFL) may be “mandatory” or “non-mandatory.” Mandatory practices are the forest management practices required to meet the goals of the MFL program and practice sound forestry. It is important to everyone that these practices get completed, and that tax law gets landowners’ attention early when there’s a mandatory practice to complete.

Each year in the second or third week of January, thousands of MFL landowners receive reminder letters for mandatory practices scheduled in their MFL forest management plan for completion within the next two years. Under MFL, mandatory practices are “due” at the end of the calendar year in which they are scheduled. Here, “due” means you must have started your practice and be in touch with your Tax Law Forestry Specialist regarding your plan to complete it. Recognizing that completing the mandatory practice can be a long process, reminder letters are sent out two years before the practice is due. If the landowner has not taken AND communicated any action toward practice completion, a second reminder letter is sent one year before the practice is due. Continue reading “MFL Mandatory Practice Reminder” →

Were you one of the lucky few that got a visit from the audit team last summer? If so, thank you! By agreeing to showcase your forest management, you make the continued third-party certification of the MFL Group possible. The auditors, who visit forest management operations all over the country and globally, make the annual trip to visit Managed Forest Law (MFL) landowners here in Wisconsin and are consistently impressed by your stewardship, commitment and knowledge of your MFL property. Continue reading “External Forest Certification Audit Results” →

The legal requirements of the Managed Forest Law program have changed, allowing additional flexibilities to landowners and clarifying the administration of the program by the Department of Natural Resources (DNR).

Governor Evers signed 2021 Wisconsin Act 230 into law on April 8, 2022, putting the following changes to chapter 77, Wis. Stats. into effect:

• The 20-acre minimum enrollment requirement may now be comprised of two 10-acre portions that are not contiguous to each other if they are on a tract of land under the same ownership*
• Buildings and improvements on Managed Forest Law property are allowed if used exclusively for storage*
• Additions to existing parcels of any size are allowed if certain eligibility requirements are met*
• Leasing on Managed Forest Law land is clearly allowed
• Voluntary withdrawal from the Managed Forest Law program is exempt from tax or fee for a public purpose to a city, village or town that is the taxing jurisdiction

*Changes effective as of April 16, 2016

The act also clarifies:

• The instances when the DNR is or is not required to assess a withdrawal tax and fee
• The DNR’s authority to provide flexibility for large ownerships (1,000 acres or more) of Managed Forest Law land, allowing for alternative management plan requirements
• What constitutes a material change to the terms of the order

Read the updated statute, chapter 77, Wis. Stats., on the Wisconsin Legislature’s website. 

 Thank you for your interest in the Managed Forest Law program.