Managed Forest Law in Wisconsin

What Is Wisconsin's Managed Forest Law?

The Managed Forest Law (MFL) is a Wisconsin Department of Natural Resources (DNR) program that encourages private landowners to take care of their woodlands. In exchange for following a written forest management plan, the landowner pays a small flat tax per acre instead of regular property taxes on the enrolled land. The program was created in 1985 and is the only Wisconsin forest tax program still open to new enrollment.

Across Ashland, Bayfield, and Douglas County, a large share of the wooded land that comes up for sale is enrolled in MFL. If you're buying or selling acreage here, it pays to understand how it works.

Who Qualifies for MFL?

• Size: At least 20 contiguous acres under the same ownership, or at least 10 contiguous acres connected by land under the same ownership to another parcel of at least 10 contiguous acres.
• Forest cover: At least 80% of each parcel must be productive forest capable of growing timber.
• Contract length: The landowner chooses a 25-year or 50-year term.
• Management plan: The land must be managed under a plan written by a certified plan writer, which can include required practices like timber harvests and thinning.
• No homes: For land enrolled or renewed since 2017, buildings and improvements aren't allowed on MFL acres unless used only for storage. A cabin site generally has to be left out of the enrollment and taxed normally.

MFL Open vs. MFL Closed

Every MFL acre is designated either Open or Closed, and the choice affects both taxes and privacy.

MFL Open

The public may use the land for hunting, fishing, hiking, sightseeing, and cross-country skiing. In exchange, the landowner pays the lowest tax rate. Open does not mean the public can drive vehicles on the property, camp, or put up permanent stands.

MFL Closed

The landowner keeps the public out and pays a higher rate. An owner can close up to 320 acres per ownership in each municipality. Changes between Open and Closed can be requested through the DNR and take effect the following January 1.

Current Wisconsin MFL Tax Rates (2023 – 2027)

Rates are set by the Wisconsin Department of Revenue every five years and depend on when the land was enrolled:

For comparison, wooded land taxed normally in Northern Wisconsin often runs many times those amounts, which is why MFL land can be attractive for buyers looking to keep annual carrying costs low. New rates will be calculated for 2028.

How to Read MFL on a Wisconsin Tax Record

County tax records usually show MFL status in a short line like this:

MFL-OPEN 25 YRS-YR OF ENTRY 2002

• MFL-OPEN — enrolled in Managed Forest Law and open to public recreation
• 25 YRS — a 25-year contract
• YR OF ENTRY 2002 — enrolled in 2002, so the order runs through the end of 2026

That entry year matters. It tells you which tax rate applies and how many years remain on the contract. Always confirm the exact expiration date on the DNR's MFL order for the parcel.

Buying Land Enrolled in MFL

MFL stays with the land, so when you buy an enrolled parcel, you take over the existing contract and management plan. Here's what that means in practice:

File the Transfer Form Within 30 Days

Get a Copy of the Management Plan

Before you buy, ask for the current management plan. It spells out what forestry work is scheduled, including any timber harvests that may be due during your ownership. You can request a copy from the DNR tax law forestry specialist in the county where the land is located.

Know Where You Plan to Build

If you want a cabin or home, you'll need a building site that's outside the MFL acres. Plan this before closing, not after.

Splitting a Parcel

If you're buying part of an MFL parcel, both the piece you buy and the piece the seller keeps must still meet program requirements. If either doesn't, that land may have to come out of MFL with a withdrawal tax and fee. The DNR encourages buyers and sellers to talk with the county's tax law forestry specialist before the sale.

Selling Land Enrolled in MFL

MFL can be a selling point, but it also shapes who your buyer will be. Hunters and timber investors often like the low taxes. Buyers who want to build right away, or who don't want public hunters on the property, may see MFL-Open as a drawback. A few tips:

• Have your MFL order and management plan ready for buyers to review.
• Know your expiration year. A contract ending soon gives a buyer more flexibility; a 50-year order running decades out is a longer commitment.
• Note any acres not in MFL, such as a building site, since those are taxed differently.
• If you're selling only part of your enrolled land, check eligibility with the DNR before listing.

When an MFL Contract Expires or Is Withdrawn

Expiration

At the end of the 25- or 50-year term, enrollment simply expires and the land goes back to regular property taxes. The owner can apply to re-enroll with a new management plan under the rules in effect at that time. If you want to keep the MFL tax rate without a gap, start the application well before the expiration year.

Early Withdrawal

An owner can withdraw MFL land at any time, but it usually costs money. For ownerships under 1,000 acres, the withdrawal tax is generally based on what regular property taxes would have been in the prior year, multiplied by the number of years the land was enrolled (up to 10 years), plus a withdrawal fee. On a large parcel, that can add up quickly, so it's worth pricing out before you buy or sell.

Is MFL Land Right for You?

MFL land can be a great fit if you want recreational or hunting acreage with low annual taxes and don't mind following a forestry plan. It may be less ideal if you plan to build across the property, want total privacy on Open land, or expect to split the parcel soon. Either way, knowing the details before you write an offer protects you.

For official program details, visit the Wisconsin DNR Managed Forest Law page.