Skip to Main Content
U.S. Forest Service
Caring for the land and serving people

United States Department of Agriculture

Home > Search > Publication Information

  1. Share via EmailShare on FacebookShare on LinkedInShare on Twitter
    Dislike this pubLike this pub


    Taxes 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.

    Publication Notes

    • Check the Northern Research Station web site to request a printed copy of this publication.
    • Our on-line publications are scanned and captured using Adobe Acrobat.
    • During the capture process some typographical errors may occur.
    • Please contact Sharon Hobrla, if you notice any errors which make this publication unusable.
    • We recommend that you also print this page and attach it to the printout of the article, to retain the full citation information.
    • This article was written and prepared by U.S. Government employees on official time, and is therefore in the public domain.


    Butler, 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.


    Google Scholar


    family forest owners, nonindustrial private forest owners, forest taxation, forest policy, property tax, income tax, estate tax, inheritance tax, United States

    Related Search

    XML: View XML
Show More
Show Fewer
Jump to Top of Page