Updated September 9, 2026. Sources: MDARD, Michigan DNR, MCL 211.7jj[1] and MCL 324.51101 to 324.51120. Not affiliated with the State of Michigan.
Enrolling in Michigan's Qualified Forest Program is a paperwork process with one real cost, the forest management plan, and one hard date, September 1. Here is the whole sequence in order.
This is the step that takes time and money. The plan must be written by a forester registered with MDARD as a Qualified Forester. It describes the stands on the parcel, sets management goals, and schedules the work, including harvests. Expect $1,000 to $3,000 for a typical parcel, and MDARD notes a plan can take a few months depending on the season. Foresters are busiest in summer, so a winter or spring start is the comfortable path to a September application.
The plan is also the document that keeps you in the program: MDARD requires owners to comply with it, and the recapture tax doubles for land that never had a harvest.
Send the application, the management plan, and a $50 fee payable to the State of Michigan to MDARD, postmarked by September 1. Applications received after that date are held for the following year.
When MDARD approves the application it sends a Qualified Forest School Tax Affidavit. Sign it, have it notarized, and record it with the Register of Deeds in the county where the land sits. Michigan counties charge a flat $30 to record a document.
Present the recorded affidavit to your township or city assessor on or before December 31. The exemption starts January 1 of the following year.
| When | What |
|---|---|
| Winter or spring | Hire a Qualified Forester; plan written |
| By September 1 | Application, plan, and $50 to MDARD |
| Fall | Affidavit signed, notarized, recorded ($30) |
| By December 31 | Recorded affidavit to the assessor |
| January 1 | Exemption in effect |
| Item | Amount | When |
|---|---|---|
| Forest management plan | $1,000 to $3,000 | Once |
| MDARD application fee | $50 | Once |
| Recording the affidavit | $30 | Once |
| Program fee | 2 mills of taxable value | Every year, on the tax bill |
Against that, the exemption removes up to 18 mills every year. On a parcel with an $80,000 taxable value the net is about $1,280 a year, so the plan pays for itself in one to two years and the savings continue for as long as the land is managed under it.
The calculator uses your township and school district's actual millage. Takes about a minute. If you want a Michigan-registered Qualified Forester to look at the parcel, that is a free ask.
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