Wooded parcels must be at least 10 acres in size to qualify for entry into the Managed Forest Law if the owner agrees to an approved forest management plan. Present contracts under the WTL and FCL will continue until expiration. Keep in mind, the Managed Forest Law replaced the WTL and FCL in 1986 by an act of the Legislature. The forestry plan can be prepared by a DNR forester. The landowner may also have the plan written by a private consulting forester or write it themselves.
All plans are subject to approval by the DNR forester.
In writing or reviewing a Managed Forest Law plan, the DNR forester takes into account the objectives of the landowner, the needs of society and the capability of the site. A wide range of forest stewardship objectives may be addressed including forest aesthetics, wildlife habitat, erosion control, and protection of endangered resources. Early withdrawal or declassification results in assessment of a substantial property tax penalty. Any landowner who wants to sell, transfer or withdraw all or part of their tax lands should work with their local DNR forester to fully understand possible penalties. The shortest contract period is 15 years under the Woodland Tax Law with the last contracts expiring in the year 2000.