MI SB0059

Establishes withdrawal application fees of $1.00 per acre (minimum $200, maximum $1,000) for owners removing forestland from commercial forest classification.

Calculates withdrawal penalties based on acreage, county valuation, township millage rates, years in classification (up to 7 years), and county-specific multipliers ranging from 0.2 to 0.8.

Waives withdrawal penalties until September 1, 2015 if withdrawn land is placed on local tax roll and owner obtains school tax exemption under MCL 211.7jj.

Exempts from fees and penalties: forestland donated to public bodies, exchanged for public property classified as commercial forest, condemned for public use, acquired by federally recognized Indian tribes with preempted property taxes, or land that qualified for tax exemption throughout its commercial forest classification period with state tax reimbursement.

Requires the department to publish county-specific calculations, adjusted valuations, inflation rates, and average millage rates on its website.