Text Size:   A+ A- A   •   Text Only
Find     
Property Taxes: Timber Taxes

Forestland Manual
Complete Forestland Manual (7 MB)
 
Table of Contents
  1. Introduction
  2. Qualification Chapter
    • Forestland
    • Designated Forestland
    • Small Tract Forestland
    • Valuation of Certain Forestland at Farm Use Value
    • Farm Wood Lot
    • Notation of Assessment and Tax Roll
  3. Valuation Chapter
    • Background Information
    • Values on Specially Assessed Properties
    • Forest Use Mass Appraisal Procedures
    • Appeals
  4. Disqualification Chapter
    • Before You Disqualify
    • Declassification of ‘Highest and Best Use’ Forestland
    • Specially Assessed Forestland Disqualification
    • Other Forest Related Disqualifications
    • Notification of Disqualification
    • Appeals
  5. Additional Tax Chapter
    • General Information
    • Additional Tax Upon Disqualification
    • Additional Tax Deferred
    • No Additional Tax
  6. Special Provisions
    • Governmental Exchanges
    • Properties with Timber Under Short Rotation
    • Land Supporting Juniper Trees
    • Conservation Easements
    • Specially Assessed Homesites
    • NonForest Related Homesites
    • NonFarm Dwellings in an Exclusive Farm Use (EFU) Zone
    • Land Supporting Christmas Trees
    • Forested Land That May Be Assessed in Other Ways
  7. Glossary
  8. Appendices
  9. Laws and Administrative Rules