Managed Forest Law Wisconsin map and enrollment zones

Last updated 2026-07-24

What are Wisconsin's Managed Forest Law enrollment zones?

The Managed Forest Law does not operate on fixed geographic zones in the traditional map sense. Every county in Wisconsin participates in MFL, and woodland owners statewide can enroll qualifying parcels ^[1]. What changes by location is not eligibility but rather the practical choice you face between Open and Closed designation. Open enrollment means you accept public access for hunting, fishing, hiking, and cross-country skiing during posted hours. In exchange you pay a substantially lower annual acreage fee. Closed enrollment keeps the public off your land but costs you five times more per acre each year ^[2]. Your county's location, terrain, and proximity to population centers may influence which option makes sense for you, but both are legally available everywhere in the state. The Wisconsin Department of Natural Resources (DNR) administers MFL statewide. You work with a DNR cooperating forester to write your forest management plan, which must meet state standards regardless of where your woodland sits ^[1]. The same timber stocking requirements, same 25-year or 50-year order lengths, and same withdrawal penalties apply to a parcel in Door County and one in Polk County.

What are the current Open and Closed acreage fees?

As of 2024, Open MFL parcels pay $2.04 per acre per year ^[2]. Closed parcels pay $10.20 per acre annually ^[2]. These fees adjust biennially based on changes in the Consumer Price Index, so check the DNR's current rates when you enroll. For a 40-acre parcel, that's $81.60 per year if you allow public access or $408 per year if you keep it private. Over a 25-year order the cumulative difference is $8,160. That gap widens as acreage climbs. On 100 acres the annual cost difference is $816, totaling $20,400 over 25 years. The fee you choose has nothing to do with your property's assessed value. Instead, it's a flat per-acre charge that replaces your normal property tax on the enrolled woodland. Your house, outbuildings, and any land excluded from the order still carry full residential property tax ^[2]. The acreage fee is paid to your town or municipality, not the state, and it counts toward local levies just like property tax. Many woodland owners weigh the cost difference against hunting lease income. If you can lease hunting rights for even $8 to $12 per acre, the Closed fee pencils out. If the land is too small, too isolated, or already overrun by neighbors' deer stands, Open often wins. No wrong answer, just math and preference.

How do I choose between Open and Closed designation?

You declare your choice on the MFL application when you file with the DNR ^[1]. The decision is binding for the full length of your order, typically 25 or 50 years, unless you formally withdraw (which triggers a withdrawal fee based on the current value of your merchantable timber) ^[2]. Open enrollment requires you to post your land with DNR-approved signs indicating public access hours and allowed activities. The DNR provides sign specifications and sample language ^[3]. You must allow access during daylight hours every day of the year unless you close the land for up to three days per year for private events or safety reasons. You can prohibit motorized vehicles, camping, and fires, but you cannot exclude hunters or hikers selectively. Closed enrollment means you control who enters. You can hunt it yourself, lease it, or leave it empty. No signage requirements beyond normal trespass posting. The trade is the five-fold higher fee. Some owners split their parcel if they have distinct management units. You can enroll one 40-acre block as Open and another as Closed under separate orders, though each must meet the minimum acreage threshold (20 acres in the southern two-thirds of the state, 10 acres in the northern third, or as little as 5 acres if contiguous to existing MFL land) ^[1]. This works if you want to keep a hunting core private and open a back ridge for public access. The DNR will approve it if the management plans are sound. Practically, if you live on the property or visit often, Closed avoids the risk of encountering strangers. If you own distant investment timberland, Open saves money and you may never notice the traffic. Public access pressure correlates with proximity to cities and quality deer hunting. A 40-acre tract two miles from Madison sees more foot traffic than 80 acres in Bayfield County.

Do all Wisconsin counties accept MFL enrollment?

Yes. All 72 counties participate in the Managed Forest Law ^[1]. Unlike some states where certain towns or counties opt out of current-use programs, Wisconsin's MFL is statewide by statute and no local government can refuse enrollment of a qualifying parcel. That said, your county's property lister or assessor still handles the administrative side. When you file your MFL application with the DNR and receive approval, you must also notify your local assessor so they remove the enrolled acreage from the taxable roll ^[2]. The timing matters: applications filed by May 1 take effect January 1 of the following year, so your property tax bill and acreage fee adjust in sync. County foresters and DNR cooperating foresters are your first point of contact. Wisconsin employs county foresters in most counties (some share a forester across two or three counties), and they help landowners with MFL applications, plan reviews, and compliance questions. These are real foresters with forestry degrees, not clerks. They'll walk your land, discuss stocking, identify management opportunities, and review your draft plan before you submit to the DNR. The DNR maintains a directory of cooperating foresters and county contacts on its website. If you're serious about enrollment, call your county forester first. They know local timber markets, which consulting foresters are active in your area, and whether your tract's soil and stocking will pass DNR review. That conversation costs nothing and often saves you from filing a doomed application.

What are the minimum acreage and stocking requirements?

Minimum acreage depends on location. In the southern two-thirds of the state, you need at least 20 contiguous acres ^[1]. In the northern one-third, the threshold drops to 10 acres ^[1]. Parcels as small as 5 acres qualify if they adjoin existing MFL land under the same ownership ^[1]. The DNR does not publish a bright-line latitude for the north-south boundary. Instead, it tracks county groups. Generally, counties in or above the tension zone (the ecological transition from southern hardwood forest to northern mixed forest) get the 10-acre minimum. Your county forester will tell you which rule applies. Stocking is less about a map and more about the trees you have. The DNR requires that your land be "producing or capable of producing commercial forest products" ^[1]. Translation: the site must support at least 80 cubic feet per acre per year of timber growth potential, or the existing stand must already contain merchantable timber. Bare land, old fields with no tree regeneration, or swamps with only tag alder won't qualify. You need real trees or real timber-growing soil. No basal area threshold is codified, but DNR foresters expect to see a developing stand. A 15-year-old oak plantation with 60 square feet of basal area per acre will pass. A grassy clearing with a dozen scattered box elders won't. If your land is marginal, plant it or wait for natural regeneration to establish before applying. The DNR will deny an application for understocked land and you lose the filing fee. Exceptions exist for land coming out of agricultural use. If you can document that the parcel grew timber in the past (old aerial photos, soil survey notes indicating former forest, or adjacent stands of similar soil type producing well), the DNR may approve enrollment with a reforestation plan. You commit to planting or releasing natural regeneration within a specified window, and the order begins once stocking meets the standard ^[1].

How does MFL enrollment affect my property tax bill?

Enrolled acreage comes off the tax roll entirely. You pay no property tax on it ^[2]. Instead, you pay the annual acreage fee (Open or Closed rate) to your municipality. That fee is due in the same cycle as property tax, usually by January 31, and local governments treat it as revenue equivalent to property tax for budget purposes. Any land excluded from the MFL order continues to carry full property tax at its assessed value. This includes your home site, barns, driveways, yards, non-forested fields, and any acreage you choose to leave out for hunting plots or future building sites ^[2]. The DNR allows you to exclude up to 120 acres per order for such uses without jeopardizing enrollment of the remainder, as long as the enrolled portion meets the minimum acreage and stocking thresholds ^[1]. Most woodland owners see property tax savings between 70% and 95% on the enrolled acres. A 40-acre parcel assessed at $180,000 for residential property tax might generate a $4,000 annual bill. Enroll it as Open MFL and you pay $81.60. Enroll as Closed and you pay $408. Either beats $4,000. Tax savings vary by county because mill rates vary. High-tax counties in suburban Milwaukee or Dane County deliver bigger absolute savings. Rural northern counties with low mill rates and low assessments deliver smaller dollar savings but often higher percentage reductions because the land was already taxed lightly. One trap: if you have a mortgage, notify your lender when you enroll. Some lenders require escrow adjustments or formal acknowledgment of the MFL order because it encumbers the title. The 25-year or 50-year order runs with the land, not the owner, so a buyer inherits the order and its obligations if you sell ^[2]. Lenders want that documented.

What does the forest management plan require?

Every MFL order requires a DNR-approved forest management plan ^[1]. You cannot enroll without one. The plan must cover the full length of your order (25 or 50 years) and include an inventory of existing timber, a description of soil types and site productivity, a schedule of planned management activities (thinnings, regeneration cuts, plantings), and a map of the parcel with stand boundaries. The DNR provides a plan template and most county foresters will help you complete it at no charge. If your woodland is more complex or you want a plan that doubles as a timber sale prospectus, you can hire a consulting forester. Fees run $300 to $800 for a basic MFL plan on a typical 40- to 80-acre parcel. Larger or more diverse properties cost more. Your plan must describe at least one "practice" (a management activity) scheduled within the first 10 years of the order ^[1]. Practices include commercial thinning, crop tree release, underplanting, invasive species control, or a regeneration harvest. The DNR wants evidence you intend to manage the woodland, more than park it for a tax break. Doing nothing for 25 years is not an approvable plan. You're not required to cut timber, but you are required to execute the practices you commit to. If your plan says you'll thin 15 acres in year 8, the DNR expects it done by year 10. You file a brief annual progress report (a single-page form) confirming whether you did the scheduled work ^[1]. Miss a practice and you get a warning. Ignore multiple warnings and the DNR can terminate your order and assess withdrawal penalties. Plans can be amended. If a windstorm blows down your planned thinning area or markets shift and you want to delay a harvest, you can request a plan revision through your county forester or a DNR forester ^[1]. Revisions are free and usually approved if the change makes silvicultural sense.

What is forest management in the context of MFL?

Forest management under MFL means actively working your woodland to improve timber quality, stand health, wildlife habitat, or forest regeneration. It's not preservation and it's not industrial clearcutting. The DNR expects you to follow accepted silvicultural practices that sustain or increase the long-term productivity of the forest ^[1]. Common management activities include: - Thinning: removing smaller, poorly formed, or competing trees to give the best stems more light, water, and nutrients. Typical thinnings take 20% to 40% of the basal area and happen every 10 to 20 years in hardwood stands ^[4]. - Regeneration harvests: shelterwood, seed-tree, or clearcut methods designed to establish a new age class of trees. These are heavier cuts (60% to 100% removal) timed to coincide with a good seed year or planting ^[4]. - Timber stand improvement (TSI): non-commercial work like girdling cull trees, cutting vines, or releasing crop trees from overtopping competition. TSI costs money but pays back in faster growth of valuable stems. - Planting: establishing conifers (red pine, white pine, spruce) or hardwoods (oak, walnut) on understocked sites or old fields. - Invasive control: treating buckthorn, honeysuckle, multiflora rose, or other invasives that suppress regeneration. The DNR does not dictate which practices you choose, but they must align with your site's capability and the species present. You can't plan to grow white pine on a wet clay flat or clearcut a 10-acre patch of mature oak in the middle of a residential area and expect approval. The plan must be ecologically sound and consistent with Wisconsin's silvicultural guidelines ^[4]. Management does not require clearcutting. Many MFL landowners practice selection management (cutting individual trees or small groups every 10-20 years) and maintain continuous forest cover. Others use shelterwood systems that regenerate oak or other shade-intolerant species over a 15-year sequence of cuts. Both work. The DNR cares that you have a system and follow it, not which system you pick.

How do timber sales and income work under MFL?

You can sell timber from MFL land any time without leaving the program ^[2]. The sale itself does not terminate your enrollment or trigger penalties. In fact, most MFL management plans include scheduled timber harvests as the primary funding mechanism for other management activities. When you sell timber, you pay a yield tax of 5% of the stumpage value at the time of harvest ^[2]. Stumpage value is the price the logger pays you for the standing timber, before hauling and milling. For example, if you sell 50,000 board feet of oak veneer logs at an average stumpage price of $600 per thousand board feet, the stumpage value is $30,000 and the yield tax is $1,500. You report and pay this tax on the timber sale form filed with the Wisconsin Department of Revenue. The yield tax replaces normal income tax on timber income for MFL land. The $30,000 you received is not subject to federal income tax or state income tax beyond the 5% yield tax ^[2]. This is a significant advantage because federal capital gains tax on timber can run 15% to 20% (or higher if you're in a high income bracket), plus state income tax on top. The yield tax caps your total state burden at 5% and preempts the federal gain. Federal timber income is still reportable, but the basis rules often result in zero gain. If you establish a depletion allowance by allocating part of your land purchase price to merchantable timber, each sale reduces that allowance and may generate no taxable gain ^[5]. If you inherited the land, your basis steps up to fair market value as of the date of death, which often equals or exceeds the stumpage value of the first harvest ^[5]. Either way, most MFL timber sales result in little or no federal income tax when you do the math right. You are required to file Form 4797 with the IRS reporting the timber sale as a Section 1231 transaction (long-term capital gain treatment if you held the timber more than one year) ^[6]. The Wisconsin yield tax is deductible as a state tax on Schedule A if you itemize, though the $10,000 state and local tax deduction cap limits its usefulness for many taxpayers now. For detailed guidance on how to report timber sales on your tax return, including Form T (Forest Activities Schedule) and depletion elections, see our timber income guides. The short version: you report the gross sale on Form 4797, subtract your timber basis (from depletion or purchase allocation), and report the net gain or loss. Most preparers miss the depletion step and overstate gain, costing you thousands. The WoodLot Ledger Current-Use Enrollment & Compliance Kit includes a timber tax checklist and basis worksheet for woodland owners tracking sales under state programs like MFL.

What are the penalties for withdrawing from MFL?

Withdrawing from MFL before your order expires triggers a withdrawal tax equal to 5% of the fair market value of the merchantable timber on the parcel at the time of withdrawal ^[2]. Notice that's not 5% of the land value; it's 5% of the standing timber's value. For a mature 40-acre oak stand with 300,000 board feet of sawtimber worth $400 per MBF stumpage, that's $120,000 timber value and a $6,000 withdrawal tax. Add in any acreage that has merchantable pulpwood, and the figure climbs. The DNR assesses the timber value using standard stumpage tables and a cruise or ocular estimate ^[2]. You have the right to hire your own forester to provide a competing appraisal if you think the DNR's number is high. Most disputes settle somewhere in the middle. You also owe a withdrawal fee equal to the greater of either the withdrawal tax or a flat per-acre amount that varies by how many years remain on your order ^[2]. For a 25-year order with more than 15 years left, the per-acre fee is $206.19 per acre (as of 2024) ^[2]. For 10 to 15 years remaining it drops to $103.10 per acre, and for fewer than 10 years it's $51.55 per acre ^[2]. These figures adjust biennially with the CPI. On that same 40-acre parcel with 18 years remaining, the per-acre fee would be $8,247.60. Since the withdrawal tax is $6,000, you pay the higher figure: $8,247.60. If you had cruised poorly and the timber was only worth $40,000, the withdrawal tax would be $2,000 and you'd still owe the $8,247.60 per-acre fee. Withdrawal also means you immediately owe back property taxes for the current year on the full assessed value, and the land returns to the tax roll as residential property going forward ^[2]. Some owners withdraw to develop or sell to a developer, and the combination of withdrawal fee plus resumed property tax is simply a cost of that transaction. Others withdraw because they no longer want to manage the land or they need to settle an estate and divide the parcel. Neither is prohibited, but both are expensive.

Can I sell or transfer MFL land?

Yes, but the order runs with the land ^[2]. When you sell, the buyer inherits the MFL enrollment, the management plan, and the remaining years of the 25- or 50-year order. The buyer also inherits the obligation to continue the practices in the plan or amend the plan with DNR approval. You must notify the DNR and your county within 30 days of the sale ^[1]. The buyer files a Notice of Transfer form with the DNR, and the DNR updates its records to show the new owner. The annual acreage fee and yield tax obligations transfer immediately. If the closing date is July 1, the buyer owes the acreage fee for that entire year (Wisconsin assesses MFL fees as of January 1, so the proration depends on the closing date relative to the tax year). Most real estate attorneys and title companies familiar with Wisconsin timberland know to flag MFL orders in the title search. The order is recorded as a covenant on the deed and appears in the chain of title ^[2]. Buyers who miss it are stuck with it. We've seen buyers close on "40 acres of hunting land" and discover they owe public access under an Open MFL order they didn't know existed. That mistake costs them either the Closed upgrade fee or a withdrawal penalty to terminate the order. Selling MFL land does not trigger withdrawal as long as the buyer continues the enrollment. If the buyer wants out, they must file for withdrawal and pay the penalties described above. Some buyers negotiate that cost into the purchase price. Others buy MFL land precisely because the order is in place and they want the tax savings and management framework. Transfers within a family, from parent to child or between spouses, follow the same rules: the order continues, a transfer form is filed, and the DNR updates ownership ^[1]. No withdrawal occurs unless the new owner formally requests it.

Where can I get help with MFL enrollment?

Start with your county forester. Wisconsin's county foresters are state employees embedded in county land and water conservation departments or working across a small group of counties. They provide free technical assistance for MFL applications, plan writing, and compliance questions. Find your county forester on the Wisconsin County Forests Association website or the DNR's MFL contacts page. DNR cooperating foresters also assist landowners. These are private consulting foresters who have completed DNR training and agree to write MFL plans according to DNR standards. Some charge a fee, others write basic plans for free hoping to earn your business when you sell timber. Ask for references and check that they're familiar with your county's timber markets and species mix. Consulting foresters outside the cooperating forester program can also write MFL plans, though the DNR may require additional review. Fees for a consultant-written plan run $500 to $1,500 depending on parcel size, complexity, and whether the plan includes a timber cruise and growth projections. Larger ownerships (200-plus acres) or those with multiple stand types and scheduled harvests benefit from a paid consultant's detail. Smaller, simpler tracts often do fine with a county forester's help. The DNR hosts regional MFL workshops several times per year, usually in January and February. These half-day sessions cover eligibility, Open vs. Closed, plan requirements, and withdrawal rules. They're free and a good place to ask questions before you file. Check the DNR's forestry calendar for dates. For woodland owners who want a step-by-step walkthrough before engaging a forester, the WoodLot Ledger Current-Use Enrollment & Compliance Kit includes state-specific checklists, plan templates, and a compliance calendar for programs like MFL. It prepares you for the county forester meeting so you know what documents to bring, what questions to ask, and how to structure your property records for annual reporting. At $149 it's a cheap insurance policy against missed deadlines or incomplete applications. The kit is not a substitute for a licensed forester's plan, but it gets you organized so the forester's time is efficient and your plan is complete the first time.

Frequently asked questions

What is the Forest Management Bureau in Wisconsin?

Wisconsin does not have an entity named "Forest Management Bureau." The DNR's Division of Forestry administers the Managed Forest Law and other forestry programs. Within that division, the Forest Management Section oversees private woodland assistance, county foresters, and MFL enrollment. Contact your county forester or the DNR's Madison office for MFL questions.

What is forest management?

Forest management is the practice of controlling forest composition, structure, and growth to meet specific goals like timber production, wildlife habitat, or recreation. It includes thinning, harvesting, planting, and invasive control. Under Wisconsin's MFL, management means following a DNR-approved plan with scheduled practices that maintain or improve the forest's long-term productivity and health.

How do I report the sale of timber on my tax return?

Report timber sales on IRS Form 4797 (Sale of Business Property) as a Section 1231 transaction, which qualifies for long-term capital gain rates if you held the timber more than one year. Also file Form T (Forest Activities Schedule) with Schedule F if you reported forestry expenses in prior years. Subtract your timber basis (from depletion or purchase allocation) to calculate gain. Wisconsin MFL timber sales require a 5% yield tax paid separately to the state.

How do I avoid capital gains tax on a timber sale?

You cannot entirely avoid federal capital gains tax, but you can minimize it by establishing a timber depletion allowance or stepped-up basis at inheritance. Allocate part of your land purchase price to merchantable timber or use a forester's appraisal at the date of inheritance to set a high basis. Each sale reduces the allowance, and if your basis equals or exceeds the sale proceeds, gain is zero. Wisconsin MFL land pays only the 5% state yield tax, which preempts most state income tax.

Do I have to pay taxes on timber sold?

Yes. Timber sales are taxable income under federal law, reported as capital gains if you held the timber more than one year. You owe federal income tax on the gain (sale price minus timber basis). Wisconsin MFL landowners also pay a 5% yield tax to the state at the time of sale. The yield tax replaces normal state income tax on that timber income. Always file Form 4797 and Form T with your federal return.

Do you pay taxes on timber sales?

Yes. Federal tax applies to the gain (sale price minus basis), usually taxed at capital gain rates (15% or 20% plus 3.8% net investment income tax if applicable). Wisconsin charges a 5% yield tax on MFL timber sales, paid when you file your timber sale report with the Department of Revenue. Non-MFL timber sales face normal state income tax. Plan for both federal and state tax when you sell.

How are timber sales taxed?

Timber held more than one year qualifies as a capital asset under IRS Code Section 1231, taxed at long-term capital gain rates (0%, 15%, or 20% depending on income). You report the gross sale on Form 4797, subtract your timber basis, and pay tax on the gain. Wisconsin MFL sales face a 5% yield tax in place of normal state income tax. Keep records of your timber basis (purchase allocation or inheritance appraisal) to reduce gain.

How do I report timber sales on my taxes?

File Form 4797 with your federal return, listing the sale date, gross proceeds, and your timber basis. The net gain flows to Schedule D as a long-term capital gain. If you reported forestry expenses previously, also file Form T. Wisconsin MFL landowners file a timber sale report and pay 5% yield tax separately. Keep a copy of the logger's settlement sheet, the stumpage appraisal, and your basis calculation for audits.

How do I report timber sales on my tax return?

Report on Form 4797, Section I (long-term capital gain) or Section II (short-term if held one year or less). Attach Form T if you claimed forestry expenses in prior years. For Wisconsin MFL sales, file the state timber sale form and pay the 5% yield tax within 30 days of sale. Subtract your timber basis to calculate gain. If you sold as part of land, allocate proceeds between timber and dirt using a forester's stumpage appraisal.

What happens if I miss an MFL management practice deadline?

The DNR sends a warning letter asking for an explanation and a revised completion date. If you have a valid reason (weather, market collapse, access dispute), they usually grant an extension. Repeated missed deadlines or refusal to comply can result in order termination and withdrawal penalties. File an annual progress report on time and communicate with your county forester if you need to delay a scheduled practice.

Can I hunt my own MFL Open land?

Yes, but you must allow others to hunt as well during posted public access hours. You cannot exclude the public from Open MFL land during daylight hours except for up to three closure days per year for private events or safety. Many Open MFL owners hunt their land early in the season or on weekdays when public pressure is low. Closed MFL gives you exclusive hunting rights but costs five times more per acre annually.

Does MFL enrollment affect my homeowner's insurance?

MFL itself does not change your homeowner's policy, but Open enrollment (public access) may increase liability exposure. Some insurers require higher liability limits or a separate landowner liability policy when the public has legal access. Wisconsin's recreational immunity statute limits landowner liability for injuries to recreational users on Open MFL land, but verify coverage with your agent. Closed MFL land has no public access and poses no additional insurance issue.

Can I build a cabin on MFL land?

Yes, but the cabin site and a reasonable curtilage (yard, driveway, septic) must be excluded from the MFL order and will pay full property tax. You can exclude up to 120 acres per order for non-forest uses without affecting the eligibility of the remaining enrolled acres, as long as the enrolled portion meets minimum acreage and stocking. Notify the DNR and your county assessor when you build so they can adjust the tax rolls.

What if my MFL land is destroyed by fire or storm?

You remain in the program and must reforest the site according to your management plan or file a plan amendment with the DNR. The annual acreage fee continues. If salvage logging is possible, you'll pay the 5% yield tax on any timber sold. If the damage is catastrophic and replanting costs exceed the land's value, you can petition the DNR for order termination without full withdrawal penalties, though approval is not automatic. Most storm damage results in a plan amendment and salvage sale, not withdrawal.

Sources

1. Wisconsin Statutes Chapter 77, Subchapter VI - Managed Forest Land: All Wisconsin counties participate in MFL; minimum acreage thresholds, stocking requirements, plan requirements, annual progress reports, plan amendments, and enrollment procedures
2. Wisconsin Statutes § 77.82 - Managed Forest Land; withdrawal taxes: Open and Closed acreage fees ($2.04 and $10.20 per acre as of 2024), property tax exemption, 5% yield tax on timber sales, withdrawal tax and per-acre withdrawal fees, order transferability, and public access requirements
3. Wisconsin DNR - MFL Signage and Public Access Requirements: DNR-approved sign specifications and sample language for Open MFL parcels
4. Wisconsin DNR Silviculture and Forest Aesthetics Handbook (PUB-FR-226): Wisconsin silvicultural guidelines for thinning, regeneration harvests, and timber stand improvement practices
5. IRS Publication 551 - Basis of Assets: Stepped-up basis at inheritance and allocation of purchase price to timber for depletion purposes
6. IRS Form 4797 Instructions - Sales of Business Property: Section 1231 transaction reporting for timber sales held more than one year