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Forest Incentive Programs - Property Taxes for Delaware

Type of Tax

Property tax exemption for 30-years-After 30 years the owner must reapply.

Law

Commercial Forest Plantations Title 7, Part II; Chapters 29, 31,&35; Title 29 Chapter 81

Objective

A commercial forest plantation within the meaning and purpose of this chapter is a contiguous area of land upon which the owner proposes to develop and maintain a forest either through planting or natural reproduction or both, to produce timber, pulpwood, poles, sawtimber or other wood products.

Requirements

Minimum of 10 acres

State forester determines if there is sufficient growth to develop into merchantable timber

A forest management plan must be approved by the state forester and there must be a sworn statement of compliance. Landowner must notify future owners of the management plan obligation when property is sold.

Enrollment is for 30 years and landowner must reapply for a future exemption

State foresters periodically inspect the classified forest

If the use changes, the penalty is payment of back taxes

Program Administration

Department of Agriculture files the application for enrollment

Department of Forestry approves the management plan

County Tax Assessor removes land from tax rolls at recommendation of Department of Agriculture and calculates past tax due in the event of withdrawal