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A Current use value tax based on forest productivity-calculated each year by dividing the total estimated tax due on forest lands by the total forest value of those lands and a severance tax of $0.15/mbf
Forest Land Tax State Codes 15-44-101 to 105; 42.20.158 to 169
To encourage landowners of private forest lands to retain and improve their holdings of forest lands, to promote better forest practices, and to encourage the investment of capital in reforestation
Minimum of 15 acres
No withdraw penalties
Land can not be dedicated to any other use
Department of Revenue administers rules. The DCNR administer the severance tax through their slash disposal program
Forest Economics and Policy |
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USDA Forest Service Southern Research Station |