Comparison

QFP vs Commercial Forest: which fits your land

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.

Michigan has two property tax programs for private forestland. They solve different problems. Commercial Forest is cheaper in dollars and costs you privacy. The Qualified Forest Program keeps the land private and keeps most of the tax bill. This page puts them side by side.

	Qualified Forest Program	Commercial Forest
Run by	MDARD	DNR
Minimum size	20 acres	40 contiguous acres
Forest cover	80% under 40 acres, 50% at 40 and up	Productive forestland
Tax treatment	Exempt from local school operating mills (typically 18); pay a 2-mill fee instead	Off the property tax roll; pay $1.35 an acre ($1.40 from 2027)
Other millages	Still paid	Not paid
Public access	None required	Required on foot for hunting, fishing, trapping
Buildings	Allowed; structures still taxed	Not allowed; withdraw the footprint first
Management plan	Required, by an MDARD Qualified Forester	Required, by a registered forester
Application deadline	September 1, $50 fee	April 1
Leaving	Recapture: taxable value × net mills × years (max 7), doubled if never harvested	$1/acre fee ($200 to $1,000) plus a penalty based on acres, county rate, and years enrolled
On sale	Buyer can keep the capped taxable value with an affidavit	Listing follows the land; buyer complies or withdraws

The same parcel under each

80 acres, taxable value $80,000, in a district with 18 school operating mills and a 30-mill total non-homestead rate.

Program	Annual tax	What changes
Neither	$2,400
Qualified Forest	$1,120	Saves $1,280. Land stays private. Buildings allowed.
Commercial Forest	$108	Saves $2,292. Public may hunt and fish on foot. No buildings.

Which one fits

Commercial Forest tends to fit

Large tracts, especially in the Upper Peninsula, held for timber production.
Owners who do not use the land recreationally themselves or do not mind public hunters.
Land that will never carry a cabin or a home.

Qualified Forest tends to fit

Family hunting land, recreational parcels, and land with a cabin or a planned build.
Parcels between 20 and 40 acres, which CF does not accept.
Owners who value privacy over the last dollar of savings.
Long-held land with a low taxable value, where the transfer benefit matters to a future buyer.

Switching

Moving from Commercial Forest to QFP means withdrawing from CF first and paying its penalty, then applying to MDARD by September 1. The calculator flags parcels that are already on the CF list so you can see what QFP would save before deciding whether the switch pays.

See the number for your parcel

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.

Run your parcel Request a forester consultation