MDARD's Qualified Forest Program Enrollment Open for 2027 Tax Year

Program helps Michiganders save on property taxes and protects private forests

LANSING, Mich.-The Michigan Department of Agriculture and Rural Development (MDARD) is reminding private landowners that applications to enroll in the Qualified Forest Program (QFP) are due September 1, 2026 to receive the associated tax exemption for the 2027 tax year.

"MDARD supports sustainable forest management as a means of preserving our environment, sustaining our $26 billion forest products economy and improving quality of life throughout Michigan," said MDARD Director Tim Boring. "The QFP incentivizes sustainable forestry by offering tax exemptions to private landowners who commit to responsibly managing their forests and conducting scheduled harvests."

MDARD's QFP encourages Michigan landowners to actively manage their privately-owned forests for commercial harvest, wildlife habitat enhancement and improvement of other forest resources. Pursuant to the General Property Tax Act, the program provides landowners with two potential tax benefits for enrollment of their property as an incentive for sustainably managing their forests:

• School Tax Affidavit - Authorizes an exemption from the local school operation millage; up to 18 mills of school operating taxes per year. This exemption only applies to land value.
• Taxable Value Affidavit - Keeps the previous owner's property taxable value from uncapping on enrolled land after a transfer of ownership.

When applying for the QFP, landowners should remember that:

• Land parcels must be 20 acres or larger
• A forest management plan must be written for the property by a qualified forester
• Enrolled landowners must pay an annual fee
• Public access to the land is not required
• Buildings and structures are allowed but are not eligible for tax exemption
• The property is generally non-homestead; it may be homestead on structures and non-homestead on the land

To enroll a parcel of land in QFP that is less than 40 acres in size, no less than 80 percent must be stocked with productive forest. To enroll a parcel of land that is 40 acres or more, at least 50 percent must be stocked with productive forest. A productive forest is a forest capable of producing forest products at a rate of 20 cubic feet per acre per year.

To apply, landowners must submit a QFP Application Form, a QFP Stand Summary and Harvest Schedule, a copy of the most recent deed and/or land contract, a copy of the tax bill(s), a $50 application fee and a forest management plan.

Learn more about the QFP or reach out to a local conservation district to connect with a qualified forester.

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