Forest Incentive Programs - Property Taxes for Missouri

Type of Tax

Flat tax, land is assessed at $3/acre for 25 years and $1/acre if enrolled prior to 1974

Law

State Forestry Law Sec. 254.010-300

Objective

Encourage forestry and fire prevention

Requirements

Minimum of 20 acres

Forest management plan must be approved by Conservation Commission

25-year minimum enrollment

If use changes the Department of Revenue charges landowner the sum of payments made to county in lieu of taxes plus 5% interest.

Program Administration

Department of Revenue and the County Tax Assessor maintain file of applicant certification. The Conservation Commission administers program and establishes rules.