Forest Incentive Programs - Property Taxes for Pennsylvania

Type of Tax

Forest productivity tax, current value based on FIA growth in 4 regions of the state. Usually weighted within counties

Law

The Pennsylvania Farmland and Forest Land Assessment Act of 1974 (Act 319, Act 156)

Objective

Help forest landowners keep their land in forest

Requirements

Minimum of 10 acres

Change in use results in penalty of previous 7 years plus interest

Land must be stocked by trees able to produce timber or wood products.

No severance or yield tax.

Program Administration

Landowners file application with county board or assessor. The State DCNR Bureau of Forestry publishes assessed values and the county tax assessors can use published values or choose a lower value. University faculty calculates forest values.