The DNR Division of Forestry is committed to informing and involving our stakeholders in the development and review of materials that guide our programs. The following document with revisions is available for review and comment through 3/10/2023:

Forest Tax Law Handbook Chapter 221, Forest Tax Law Handbook Chapter 221, Managed Forest Law Certified Group, containing procedures required to conform with third party forest certification. Serving to inform group participants and other interested parties of how the MFL certified group works, the chapter describes how Tax Law administration accomplishes the roles and responsibilities of certified group management, including entry and deactivation of group members, records maintenance, monitoring, and reporting. Revisions to the chapter incorporate updates to Tax Law procedures and program guidance and contribute to implementing forest certification within the MFL Certified Group. Recent updates to third-party forest certification group standards are also reflected in the revisions to this chapter. To review and provide feedback on a document, go to the DNR Forestry Public Comment Page. Email your comments to the staff member listed in the “Contact Person” column. Clicking on their name will take you to the staff directory, where you’ll find their contact information.

The Forest Tax Law Handbook serves to digest the law relating to the forest tax programs and provide guidance for the administration and implementation of the Tax Law programs. The Handbook embodies statute and rule and provides greater procedural detail to ensure consistency in their application. As such, the chapters provided for your review have been updated to reflect changing regulations and operational efficiencies, as summarized above and detailed on the Stakeholder Input Page.

The MFL Certified Group is a voluntary opportunity offered to small account MFL landowners to participate in forest certification. The DNR Division of Forestry facilitates participation in the Certified Group to support our vital Wisconsin forest industries by building a credible supply of certified raw materials while further optimizing the added social and ecological benefits certified forests provide. Generally speaking forest certification requirements will exceed landowner obligations under MFL, but it can also provide access to timber markets for certified wood, and certified MFL landowners typically take great pride knowing that their stewardship of the forest holds up to rigorous third-party sustainability standards. More information can be found on the MFL Certified Group page.

Documents available for stakeholder input:
Document Title: Forest Tax Law Handbook HB2450.5
Contact Person: Skya Rose Murphy
Due Date: 3/10/2023
For detailed description of document updates see: https://dnr.wisconsin.gov/topic/forestplanning/publiccomment

The Wisconsin Department of Resources (DNR) Division of Forestry’s Tax Law Section recently updated its Tax Law Handbook.

The Tax Law Handbook instructs staff and professional partners, including Cooperating Foresters and Certified Plan Writers, on implementing statutes and rules at a specifically technical level.

Program overview and reference information, compliance procedures for mandatory practices, and voluntary compliance agreements were updated, revised and posted for public comment for 21 days ending Jan. 19, 2022.

View the final updated Forest Tax Law Handbook.

The DNR considered each comment received and valued stakeholder input. As a result of stakeholder comments, no changes were made. Tax law staff sent a response email to each person that commented.

Fifteen written comments were received from 14 individuals. Most of the comments (13 of 15) were regarding the Mandatory Practice Compliance Procedures changes in Chapter 601, focusing on introducing a three-year limit for practices to have a status of services accepted, meaning professional forestry services are secured, and why it might be problematic due to difficult harvests and lack of markets.

Nevertheless, the comments received described instances and provided examples of DNR’s flexibility despite difficult sales and lack of markets. The DNR remains flexible in maintaining communicative and cooperative landowners in compliance.

There is a limit on how long practices could use a status of services accepted to keep remain compliant.

With an active cutting notice, there is no limit on how long practices can be compliant. A cutting notice is generally required when merchantable trees are cut on Managed Forest Law (MFL) or Forest Crop Law (FCL) land.

Information on cutting notices is available here.

The DNR will renew cutting notices as long as the landowner communicates with the department and has a credible plan to complete the practice in a reasonable amount of time.

Learn more about other Division of Forestry stakeholder input opportunities.