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    Author(s): D.F. DennisP.E. Sendak
    Date: 1991
    Source: In: McCormick, Larry H.; Gottschalk, Kurt W., eds. Proceedings, 8th Central Hardwood Forest Conference; 1991 March 4-6; University Park, PA. Gen. Tech. Rep. NE-148. Radnor, PA: U.S. Department of Agriculture, Forest Service, Northeastern Forest Experiment Station: 15-22.
    Publication Series: General Technical Report (GTR)
    Station: Northeastern Research Station
    PDF: View PDF  (521.89 KB)

    Description

    Vermont's Use Value Appraisal property tax program, designed to address problems such as tax inequity and forced development caused by taxing agricultural and forest land based on speculative values, requires a forest management plan and scheduled harvests. A probit analysis of enrollment provides evidence of the program's success in attracting large parcels of undeveloped land, in providing financial relief in areas where taxes are most burdensome, and in encouraging more affluent landowners, whom previous studies show to be less interested in timber production, to harvest timber.

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    Citation

    Dennis, D.F.; Sendak, P.E. 1991. An alternate property tax program requiring a forest management plan and scheduled harvesting. In: McCormick, Larry H.; Gottschalk, Kurt W., eds. Proceedings, 8th Central Hardwood Forest Conference; 1991 March 4-6; University Park, PA. Gen. Tech. Rep. NE-148. Radnor, PA: U.S. Department of Agriculture, Forest Service, Northeastern Forest Experiment Station: 15-22.

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