Exempting certain parcels of land withdrawn from the Managed Forest Land Program from the assessment of withdrawal taxes and fees

What it would have done

Summary by the Legislative Reference Bureau, the Legislature's nonpartisan drafting office. It's their wording, not ours.

Under the Managed Forest Land (MFL) Program, the owner of land that meets certain requirements as to size and the amount of timber on the land may apply to have the Department of Natural Resources (DNR) designate the land as MFL. The owner of such land then makes an annual payment that is lower than, and in lieu of, the property taxes that normally would be payable on the land. In exchange, the owner must comply with certain forestry practices and may keep a specific area closed to public access; the remainder of the land must be kept open for recreational activities consisting of hunting, fishing, hiking, sight-seeing, and cross-country skiing. Land is not eligible for designation as MFL if more than 20 percent of the land is unsuitable for producing merchantable timber, it is developed for commercial recreation, for industry, or for any other use that DNR determines is incompatible with the practice of forestry, or it is developed for a human residence. DNR may order the withdrawal of land that fails to conform to an eligibility requirement and, if withdrawn, the owner is subject to the payment of certain withdrawal taxes and fees.

This bill exempts an owner who withdraws land from the MFL Program from the payment of withdrawal taxes and fees if the owner withdraws the land for the purpose of constructing a human residence and if the land was designated as MFL before October 11, 1997. The bill specifies that the owner must withdraw at least one acre of land but not more than three acres of land unless the land is subject to a local zoning ordinance that establishes a minimum acreage for the construction of a human residence. In that case, the owner may withdraw the amount of acreage required under the applicable zoning ordinance even if that amount exceeds three acres. The bill specifies that DNR may not order withdrawal of the owner's remaining MFL unless the remaining MFL fails to meet MFL eligibility requirements.

Who's behind it

5 representatives are its authors⁠. All 5 are Republicans.

2 more lawmakers signed on in support⁠.

What it would cost

State agencies filed a cost estimate. Each opens as a PDF from the Legislature.

• Fiscal Estimate From DNR
• Fiscal Estimate From DOR