LRP - Licenses

LRP - Regulations

LRP - Permits

Recreation - Everyone

Recreation - Trapping

Recreation - Fishing

Recreation - Hunting

Education - Everyone

Education - Kids

Education - Educators

To sign up for updates or to access your subscriber preferences, please enter your contact information below.

a forester.
forested land into a tax incentive program.
a series of videos to help understand and complete the Cutting Notice and Report.
Contact information
Use the Forestry Assistance Locator to find Cooperating Foresters or DNR Service Foresters for your county
View the current Directory of Foresters [PDF].

Forest Crop Law


When ownership of land enrolled in the Forest Crop Law (FCL) program changes, the new owner must file a Forest Crop Law Transfer of Ownership and Acceptance of Transfer. By filing this form, the new owner agrees to the FCL entry and associated FCL management schedule. The new owner is required to complete and send this form within 10 days of the change of ownership.

Failure to submit this form may result in withdrawal from the program and the assessment of a withdrawal tax. If the new owners choose not to continue the land in the FCL program, they may request to withdraw the land.


Frequently Asked Questions

Question Answer
Are there rules for purchasing FCL land?

Yes, land must be purchased according to specific rules. If these rules are not followed, the land may be withdrawn and the owner assessed a withdrawal tax.

  • For land enrolled in FCL prior to 1972, the entire FCL entry or 40 or more contiguous acres must be purchased. (If land remaining in FCL after the purchase is less than 40 contiguous acres, the land must be withdrawn).
  • For land enrolled in FCL after 1972, an entire FCL entry or all of an FCL entry in a legal description (quarter-quarter section, fractional lot, or government lot) must be purchased.

What obligations will I be subject to if I purchase land in the FCL program?

A list of some of the primary obligations follows, but keep in mind that this list is not inclusive:

  • Follow your FCL management schedule.
  • Pay FCL tax rates.
  • Permit public access for hunting and fishing.
  • Submit a cutting notice before harvesting and a cutting report after harvesting.
  • Pay severance taxes based on current rates at the time of harvest.
  • Permit field inspections.

What is the cost to file the transfer form?

There is no fee collected by the DNR, but the landowner will be billed by the Register of Deeds for the recording of the transfer order.

What do I need to submit with my transfer form?

Proof of ownership (e.g. deed) and parcel identification number documentation (e.g. tax bills).

How do I obtain a copy of my deed?

If you do not have a copy of your deed in your files, you can contact the county Register of Deeds office.

Who can assist in filling out the transfer form?

The local DNR forester can assist and answer questions regarding the transfer of FCL land.

Can I change the public access status (i.e. open/closed) of the land?

No, all FCL land is open for public hunting and fishing.

How long will the land be in the FCL program?

FCL land enrolled prior to 1972 was entered for a period of 50 years. Land enrolled after 1972 was entered for a 25-year or 50-year period. The new owner must complete the remainder of this period.

As a new owner, how do I obtain a copy of the existing FCL management schedule?

Contact the local DNR forester.

What are the current FCL tax rates?

The rates are listed here.

Can I have buildings on FCL land?

Buildings or structures used as a domicile are not allowed. Buildings with no landscaping or those utilizing fire prone property management techniques are permitted. Buildings permitted on FCL land will still be taxed as personal property.

If I wish to withdraw the land from the FCL program, what form do I file?

This page contains information about withdrawing from the Forest Crop Law program.

Last revised: Tuesday, July 07, 2015