# Qualified Forest Program

> Tax incentive from Michigan Department of Agriculture and Rural Development (State) for MI, United States.

Official page: https://www.michigan.gov/mdard/environment/forestry/qualified-forest-program
Source: https://treerm.org/residents/programs/mi-mdard-qualified-forest-program · Updated 2026-11-08 · Status: Open

**What you get:** Exemption from local school operating millage (typically 18 mills) on enrolled forest land

Michigan's Qualified Forest Program exempts privately owned, actively managed forest land from the local school operating tax, usually 18 mills, in exchange for following a forest management plan written by a Qualified Forester. Land stays enrolled until the owner removes it. Owners pay an annual fee equal to 2 mills of the land's taxable value, which funds landowner assistance.

## Who qualifies

Parcels of at least 20 acres. Parcels under 40 acres must be at least 80% stocked with productive forest (20 cubic feet of wood per acre per year); parcels of 40 acres or more must be at least 50% stocked. A forest management plan by a Qualified Forester is required. The exemption covers land only, not structures.

## How to apply

Get a forest management plan from a Qualified Forester (your conservation district forester can help), then mail MDARD the application, plan, stand harvest schedule, current deeds and tax bills, and a $50 fee payable to the State of Michigan by September 1 for the exemption to start the following tax year. Record the approved affidavit with the county Register of Deeds and give it to the local taxing authority by December 31. Questions: 517-284-5630, MDARD-QFP@Michigan.gov.

**When:** Apply by September 1 each year

**For:** Landowners, Farmers