Tax rates - Managed Forest Law and Forest Crop Law

Landowners with land in the Managed Forest Law (MFL) and Forest Crop Law (FCL) programs pay MFL and FCL tax rates in lieu of regular property tax rates. The following rates are effective from 2008 through 2012.

MFL tax rates (per acre) for land entered before 2005 (1987 - 2004)

Open land (acreage share tax): $0.67
Closed land (acreage share tax plus $.90 closed acreage fee): $1.57

MFL tax rates (per acre) for land entered after 2004 (2005 and later)

Open land (acreage share tax*): $1.67
Closed land (acreage share tax plus $6.67 closed acreage fee**): $8.34

* Acreage share tax = 5% of average statewide tax on productive forest land ($33.34/acre)
** Closed acreage fee = 20% of average statewide tax on productive forest land ($33.34/acre)

FCL tax rates (per acre) for land entered:

Before 1972: $0.10 (does not change)
After 1972: $1.66 (effective through 2012)
As special class: $0.20 (does not change)

Last Revised: Friday November 07 2008