State property tax programs promoting sustainable forests in the United States: A review of program structure and administrationAuthor(s): Michael Kilgore; Paul Ellefson; Travis Funk; Gregory E. Frey
Source: Journal of Forestry
Publication Series: Scientific Journal (JRNL)
Station: Southern Research Station
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State programs to reduce forestland property taxes vary in requirements and implementation.
Financial incentives offered by state property tax programs are a means of promoting goods and services from private forestland. Identified by a 50-state review in 2014–2015, these incentives often require adherence to several conditions including valid ownership and use of forestland, correct size of parcel and suitable forest conditions, implementation of professionally prepared forest management plan, notifying authorities of intent to harvest timber, willingness to participate in reviews and inspections, and an understanding of potential financial or procedural penalties. Implementation of these administrative conditions may require the involvement of several agencies at many levels of government, most frequently being offices of local governments plus supporting roles of citizen advisory committees and boards, tax review appeals and equalization boards, forestry boards and commissions, forestry divisions within state natural resource departments, and state departments of finance and revenue.
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CitationKilgore, Michael A; Ellefson, Paul V; Funk, Travis J; Frey, Gregory E. 2018. State property tax programs promoting sustainable forests in the United States: A review of program structure and administration. Journal of Forestry. 116(3): 257-265. https://doi.org/10.1093/jofore/fvy002.
Keywordsprivate forest land, property tax programs, tax incentives, administration
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