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Taxing Family Forest Owners: Implications of Federal and State Policies in the United StatesAuthor(s): Brett J. Butler; Paul F. Catanzaro; John L. Greene; Jaketon H. Hewes; Michael A. Kilgore; David B. Kittredge; Zhao Ma; Mary L. Tyrrell
Source: Journal of Forestry
Publication Series: Scientific Journal (JRNL)
Station: Northern Research Station
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DescriptionTaxes are a prominent policy tool and one of a number of factors that have the potential to influence the decisions of the millions of family forest owners across the United States. After a literature review, tax policies most relevant to family forest owners were catalogued, preferential property tax program administrators were surveyed, focus groups with family forest owners and forestry/conservation professionals were held, and results were synthesized with the aid of experts. The results suggest that tax policies, in and of themselves, are not causing forest owners to take unplanned actions such as prematurely selling their land or harvesting trees. However, in combination with other factors, tax policies, especially property tax policies, can influence ownership and forest management decisions. Preferential forest property tax policies exist across the United States, but a general lack of awareness, confusion, and misinformation about these programs and their often complicated and/or restrictive requirements are preventing them from reaching their full potential.
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CitationButler, Brett J.; Catanzaro, Paul F.; Greene, John L.; Hewes, Jaketon H.; Kilgore, Michael A.; Kittredge, David B.; Ma, Zhao; Tyrrell, Mary L. 2012. Taxing Family Forest Owners: Implications of Federal and State Policies in the United States. Journal of Forestry. 110(7): 371-380. https://doi.org/10.5849/jof.11-097.
Keywordsfamily forest owners, nonindustrial private forest owners, forest taxation, forest policy, property tax, income tax, estate tax, inheritance tax, United States
- Family forest owners and federal taxes
- A comparison of participants and non-participants of state forest property tax programs in the United States
- Factors associated with family forest landowner enrollment in state preferential forest property tax programs in the United States
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