DEPARTMENT OF NATURAL RESOURCES  
FOREST RESOURCES DIVISION  
COMMERCIAL FORESTS  
(By authority conferred on the department of natural resources by Part 511 of 1994  
PA 451, MCL 324.51101 to 324.51120)  
R 299.2601 Application requirements for listing land; "act" defined.  
Rule 1. (1) An application for listing land shall be on a form prescribed by the  
department. An application shall be under oath, signed, dated, notarized, and postmarked  
not later than April 1 to be considered for listing in the following tax year. An application  
signed, dated, notarized, or postmarked after April 1 shall be carried forward for  
consideration in the following tax year or returned to the applicant.  
(2) An application shall be prepared for each county covering all land in that county  
for which listing is desired. The application fee as required by MCL 324.51103 shall be  
calculated based on the total acreage applied for in each application.  
(3) Land applied for shall be considered for listing as it is currently and legally  
described by recorded deed and on ad valorem assessment and tax rolls. Consolidation of  
contiguous descriptions in 1 section into a single larger description shall be done where  
possible.  
(4) An application shall fully describe each tract and shall include all of the  
following information:  
(a) County name.  
(b) Political township.  
(c) Town, range, section, and section subdivision.  
(d) School district in which the tract is located.  
(e) Legally redescribing land to exclude areas not eligible for listing is permissible.  
The department may require a certified survey in accordance with section 1 of 1970 PA  
132, MCL 54.211, if deemed necessary to determine eligibility.  
(f) Net acreage shall include rights-of-way covered by easements, but shall not  
include rights-of-way deeded to others or tracts owned by others.  
(5) If any interest in the title to land for which application for listing has been made  
is transferred between application submission date and the subsequent December 31, the  
applicant shall notify the department in writing immediately at the time of the transfer of  
title. Land no longer owned by the applicant and other application parcels that become  
ineligible due to the transfer of title shall be denied listing. If the land has already been  
approved for listing when notice of the transfer of title is received, the department shall  
cancel the listing.  
(6) As used in these rules, "act" means Part 511 of 1994 PA 451, MCL 324.51101  
to 324.51120.  
History: 1979 AC; 1987 AACS; 2014 AACS.  
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R 299.2602 Rescinded.  
History: 1979 AC; 1987 AACS.  
R 299.2603 Listing certificate.  
Rule 3. (1) Land approved for listing by the department shall be recorded on a  
listing certificate that will be sent to the applicant for signature. A listing certificate shall  
be prepared for each county in which the applicant owns land approved for listing.  
(2) The signed listing certificate shall be promptly returned to the department by the  
applicant. The department shall sign the certificate and, not later than December 31, shall  
send the signed listing certificate to the appropriate county register of deeds and the  
appropriate township supervisor of land approved for listing.  
(3) Land approved for listing shall be removed from the ad valorem assessment and  
tax roll for the following tax year and shall be placed on a commercial forest specific  
assessment and tax roll for taxation at the rate specified in MCL 324.51105.  
(4) Any tax assessed after April 1 of the application year must be paid and evidence  
of such payment submitted to the department not later than March 1 of the first year of  
listing. If evidence of such payment is not received by the department, the listing shall be  
cancelled by the department. Both of the following apply:  
(a) If the listing is cancelled, the department shall notify the township supervisor of  
the cancellation and request that the land be returned to the ad valorem tax roll for that  
tax year.  
(b) If the listing certificate has been recorded at the county register of deeds, the  
department shall record a cancellation document with the register of deeds in said county.  
History: 1979 AC; 1987 AACS; 2014 AACS.  
R 299.2603a Return of portions of fees, taxes, and state payments to department  
of treasury for credit to state school aid fund; time.  
Rule 3a. Those portions of revenues as defined in MCL 324.51109 which must be  
returned to the state treasury to the credit of the state school aid fund, pursuant to MCL  
324.51106 and 324.51109, shall be returned to the state treasury by the appropriate  
township or county treasurer not later than April 1 of the year following the year of their  
receipt.  
History: 1987 AACS; 2014 AACS.  
R 299.2604 Land; eligibility for listing.  
Rule 4. (1) To be eligible for listing, land shall meet the requirements for character  
and use prescribed in MCL 324.51101, 324.51103 and 324.51113.  
(2) A tract of less than 40 acres is not eligible for listing unless it is contiguous to  
land already listed by the same owner or being listed by the same owner. However, a tract  
of less than 40 contiguous acres may be eligible if it is a fractional survey description, or  
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if its net area is less than 40 acres because of rights-of-way deeded to others, and if the  
department determines the tract is a reasonable and economic commercial forest  
management unit.  
(3) Land within the boundaries of a city or village is not eligible for listing.  
(4) Land zoned contrary to the intent of the act is not eligible for listing.  
(5) Leasing and exploration for minerals and wind energy production are permitted  
on land listed under the act. Land for which application is being made for listing which is  
subject to mineral or wind energy leases or upon which exploration is occurring may be  
considered for listing if otherwise eligible.  
(6) Commercial extraction of oil and gas is permitted on land listed under the act.  
Land for which application is being made for listing which is subject to oil and gas  
extraction may be considered for listing if otherwise eligible. All of the following apply:  
(a) At least 30 days prior to removal, the owner shall submit to the department an  
application to remove oil and gas on a form prescribed by the department.  
(b) Facilities, equipment, and structures directly related to and used solely for the  
extraction of oil and gas are permitted on land listed under the act.  
(c) Refining of hydrocarbon liquids or underground natural gas storage/compression  
and any associated structures are not permitted on land listed under the act.  
(7) If an owner owns both surface and mineral rights and the owner or his or her  
contractors undertake commercial mineral extraction other than oil and gas, the owner  
shall withdraw the affected land from listing prior to extraction.  
(8) If surface and mineral rights are separately owned and the mineral owner or his  
or her contractors undertake commercial mineral extraction other than oil and gas, the  
surface owner shall withdraw the affected land from listing prior to extraction.  
(9) The owner of listed land shall advise the department of any commercial mineral  
extraction operations and/or wind energy production and initiate withdrawal of the listed  
land affected prior to mineral extraction or wind energy production.  
(10) If commercial metallic, nonmetallic, or other mineral extraction occurs, except  
oil and gas, the affected land to be withdrawn shall include either of the following:  
(a) All of each listed 40-acre description, fractional description, government lot, or  
its equivalent over, upon, within, or under which mining operations occur.  
(b) The area over, upon within or under which mining operations occur, as  
delineated on a project map of the affected area. Mining operations, in addition to the  
extraction of minerals or ores, include the utilization of an area or tract of land for any of  
the following purposes:  
(i) Pits.  
(ii) Openings.  
(iii) Shafts.  
(iv) Processing facilities.  
(v) Stockpiling areas.  
(vi) Water and tailings basins.  
(vii) Shipping facilities.  
(11) If mineral extraction results in the retention of land under listing that by itself  
is ineligible for listing, other than the acreage requirement, the landowner shall also  
withdraw this ineligible land from listing.  
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(12) Extraction of sand and gravel is permitted on listed land pursuant to MCL  
324.51113. At least 30 days prior to removal, the owner shall submit to the department  
an application to remove sand and gravel on a form prescribed by the department. Sand  
and gravel applications shall be approved for a period not to exceed 2 years. If removal  
is not completed within the approved time period, a new application shall be submitted  
for the same description.  
(13) The posting of a mineral exploration site or an oil and gas extraction site on  
listed land to prohibit public access on that site is permitted if necessary for public safety.  
Posting shall be restricted only to the area needed for efficient and safe operation of the  
exploratory or extraction site and shall be limited to the time during which exploration  
and/or extraction occurs.  
(14) Tree plantations, to be eligible for listing and if otherwise eligible, shall have  
survived through the first 2 growing seasons after planting and, at the time of application,  
shall carry sufficient forest growth of suitable character and distribution to assure that a  
stand of merchantable timber will be developed within a reasonable time.  
(15) Any 40-acre description, fractional description, or other description meeting  
the minimum acreage eligibility requirement specified in subrule (2) of this rule is not  
eligible for listing if it contains 25% or more nonstocked but productive land. This  
subrule applies to each such description even though it may be contiguous to other  
descriptions already listed by the same owner or being listed by the same owner.  
(16) Any 40-acre description, fractional description, or other description just  
meeting the minimum acreage eligibility requirement specified in subrule (2) of this rule  
is not eligible for listing if it contains 50% or more nonproductive land unless it is  
contiguous to, and is an integral part of, a larger managed forest already listed by the  
same owner or being listed by the same owner.  
(17) Land managed for Christmas trees or for forest crops normally harvested at an  
age of 10 years or less is not eligible for listing.  
History: 1979 AC; 1987 AACS; 2014 AACS.  
R 299.2605 Criteria to determine compliance with act.  
Rule 5. Land listed as commercial forest shall comply fully with the requirements  
of the act and all of the following provisions:  
(a) The owner of forest land listed under the act shall manage that land consistent  
with the purposes expressed in MCL 324.51101, 324.51103 and 324.51113 and  
according to the owner’s forest management plan.  
(b) Except as provided in MCL 324.51113, listed land shall not be used or obligated  
for any commercial purpose other than production of forest products and shall not be  
managed in a manner detrimental to the growth and development of those products.  
(c) Noncommercial uses compatible with good forest management and full  
productivity of listed land are permitted.  
(d) An easement may be granted across listed land if the effect on the productivity  
of the listed land is minimal. The owner shall notify the department, in writing, of a  
prospective easement across listed land.  
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(e) Buildings or improvements shall not be permitted on listed land, except those  
used exclusively for the conduct of commercial forest management operations or as  
specified in R 299.2604(6).  
(f) An owner shall submit to the department, upon request, a description of public  
access to specific parcel descriptions of listed land for the purpose of hunting and fishing.  
(g) If an owner enters into a conservation easement or makes any other restrictive  
commitment on listed land, the owner shall submit a copy of the conservation easement  
or restrictive document to the department within 30 days of signing such an agreement.  
If these documents contain provisions contrary to the act or these rules, the owner shall  
withdraw the land pursuant to MCL 324.51108.  
History: 1979 AC; 1987 AACS; 2014 AACS.  
R 299.2605a Public use of listed land.  
Rule 5a. (1) Listed land shall be open to the public for hunting and fishing. Listed  
land shall not be posted in any manner to restrict or infer restriction of entry for hunting  
and fishing, except as provided in R 299.2604(13) and subrule (4) of this rule. Any act by  
an owner of listed land which is intended to deny or inhibit access for public hunting and  
fishing, except as provided in R 299.2604(13) and subrule (4) of this rule, shall preclude  
listing of the land or, if listed, may require withdrawal of the land from listing.  
(2) Public use of listed land for any activity other than hunting or fishing requires  
owner permission. The owner of listed land may restrict, through posting, activities other  
than public hunting and fishing.  
(3) Fences and gates do not disqualify land from listing if the owner allows public  
entry for hunting and fishing.  
(4) The owner of listed land may restrict public access for hunting and fishing  
during active commercial logging periods within the affected area if both of the following  
conditions are met:  
(a) The owner has notified the department pursuant to MCL 324.51111 and R  
299.2606.  
(b) The activities are in compliance with the owner’s forest management plan.  
History: 1987 AACS; 2014 AACS.  
R299.2605(b) Forest management plan.  
Rule 5b. (1) Pursuant to MCL 324.51101 and 324.51103, an owner shall maintain a  
current, written forest management plan in effect for all commercial forest land, and shall  
actively manage the commercial forest land according to this plan.  
(2) A forest management plan shall meet the minimum requirements established  
and published by the department.  
(3) The owner shall notify the department, in writing, 30 days prior to  
implementation, of any amendment or revision to a forest management plan.  
(4) The certification required in MCL 324.51103 shall be on a form prescribed by  
the department and shall reference the owner’s current forest management plan.  
Page 5  
History: 2014 AACS.  
R 299.2606 Prior reporting; harvest of forest products.  
Rule 6. (1) The owner of listed land shall report to the department of intent to  
harvest on a form prescribed by the department, prior to the cutting, harvesting, or  
removal of forest products from listed land.  
(2) Cutting, harvesting, or removal of forest products from listed land shall be in  
accordance with the owner’s forest management plan and limited to descriptions and  
harvest practices identified on the report.  
(3) Prior reporting is not required for noncommercial timber management  
operations where no merchantable forest products are cut, sold, given away, utilized,  
removed, or destroyed.  
(4) The department shall approve a harvest report for a period not to exceed 2 years.  
If harvesting operations, except transport of products, is not completed within the  
approved time period, an additional report shall be submitted to the department for the  
same description.  
(5) The owner shall notify the department of any changes to the harvest described  
on the approved report, including descriptions, harvest practices, or other terms on the  
report.  
History: 1979 AC; 1987 AACS; 2014 AACS.  
R 299.2607 Rescinded.  
History: 1979 AC; 1987 AACS; 2014 AACS.  
R 299.2608 Withdrawal of listed land.  
Rule 8. (1) The owner shall complete and submit an application to the department to  
withdraw listed land on a form prescribed by the department. If the withdrawal will  
result in the retention of listed land that by itself is ineligible for listing, the department  
shall also require withdrawal of that ineligible land in addition to the land contained in  
the initial withdrawal application.  
(2) The department shall send the applicant a withdrawal certificate indicating the  
withdrawal penalty computed in accordance with MCL 324.51108 and instructions to  
make the penalty payment to the township treasurer.  
(3) Upon receipt of the signed withdrawal certificate and certification by the  
township treasurer that the withdrawal penalty has been paid, the department shall certify  
the withdrawal as provided in MCL 324.51108. The date of this certification shall be the  
effective date of the withdrawal.  
(4) Withdrawn land shall be subject to the specific tax and not to the ad valorem  
property tax in the tax year in which it is withdrawn.  
(5) For a partial withdrawal of listed land, the department may require a certified  
survey in accordance with 1970 PA 132, MCL 54.211, of the land to be withdrawn and  
the land that will remain listed, if deemed necessary to ensure eligibility.  
Page 6  
History: 1979 AC; 1987 AACS; 2014 AACS.  
R 299.2609 New rates of fees or taxes.  
Rule 9. (1) New rates of fees or taxes or changes in their distribution enacted into  
law shall become effective on the effective date of the amending act.  
(2) New rates shall apply to the entire tax year during which the amending act  
becomes effective. However, if the amending act becomes effective after December  
1, the new rates shall not become effective until the next tax year.  
(3) If land is withdrawn from listing during a year that an amending act becomes  
effective and is withdrawn before the effective date of the amending act, then the  
old rates of withdrawal fees, annual specific tax, and state payment shall apply.  
History: 1979 AC; 1987 AACS.  
R 299.2610 Transfers of title.  
Rule 10. (1) Transfer of title does not alter the listing if land eligibility is  
unaffected, and the new owner is in compliance with the act within 60 days of  
notification by the department.  
(2) If listed land is purchased under a land contract, a copy of the land contract shall  
be submitted by the vendee of the land contract to the department. If the terms of the  
land contract are not in compliance with the act or these rules, the land contract shall be  
amended to comply with the act or the land contract vendee shall withdraw the land  
pursuant to MCL 324.51108 and R 299.2608.  
(3) A title transfer which creates a separately owned description which does not  
meet eligibility requirements shall require withdrawal of that description from listing.  
(4) If the state or other governmental agency is acquiring listed land by purchase,  
gift, donation, condemnation, or exchange, that land shall be withdrawn from listing by  
the owner before the title transfer is completed. If the title is transferred without prior  
withdrawal, the state or other governmental agency shall withdraw the land pursuant to  
MCL 324.51108.  
(5) If listed land is being acquired by an entity whose land is exempted from ad  
valorem real property taxes pursuant to the provisions of 1893 PA 206, as amended,  
MCL 211.1, the land shall be withdrawn from listing by the owner of record before the  
title transfer is completed. If the title is transferred without prior withdrawal, the  
acquiring entity shall withdraw the land pursuant to MCL 324.51108.  
History: 1979 AC; 1987 AACS; 2014 AACS.  
R 299.2611 Trespass.  
Rule 11. The department is not responsible for the protection of listed land against  
trespass upon forest products. If trespass upon forest products occurs, the owner shall  
notify the department in writing and bring the land into compliance with the act.  
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History: 1979 AC; 1987 AACS; 2014 AACS.  
R 299.2612 Rescinded.  
History: 1979 AC; 2014 AACS.  
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