How does a landowner withdraw from QFP?
Within 90 days of a change from QFP, the landowner shall rescind the exemption for the applicable portion of the property by filing with the local tax collecting unit a rescission form prescribed by the Department of Treasury (Treasury form 4450). The land becomes subject to a QFP recapture tax. • Question: Can an assessor deny a QFP exemption? If so, is there any appeal process? Answer: An assessor of the local tax collecting unit may deny a QFP exemption request. A taxpayer may appeal the assessor’s determination to the board of review meeting under section 30 of the General Property Tax Act (1893 PA 206 as amended). A decision of the board of review may be appealed to the residential and small claims division of the Michigan tax tribunal. • Question: Once my land is CF what are my responsibilities? Answer: CF land must be managed according to an approved forest management plan. All removals of forest products, gas and oil or sand and gravel must be reported to the DNR prior to remov