Managed Forest Lands
The Managed Forest Land classification applies to unplatted real estate that meets the following criteria:
- Rural in character,
- At least 20 eligible acres of contiguous parcels of forested land,
- Not used for agricultural purposes, and
- Not improved with a structure (a minor, non-residential structure such as a shed does not disqualify a property).
The property cannot be enrolled in the Sustainable Forest Incentive Act (SFIA) program.
In addition, the property must have a qualifying forest management plan (forest stewardship plan) in place. The plan must have been developed or updated by a DNR-approved plan writer within the last 10 years. You cannot apply with a pending plan.
Managed Forest Land may qualify for a reduced class rate if the property meets all existing requirements. To qualify, a property owner must submit an application to the County Assessor no later than May 1 of the assessment year, for taxes payable the following year. Additional information is available on the Department of Revenue website.