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Comparison of Use Value Appraisal Programs. Jamey Fidel Vermont Natural Resources Council. Qualifying Land. Vermont - Use Value Appraisal Eligible forestland must be at least 25 contiguous acres. The forestland must be managed according to a plan approved by the VT DFPR.
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Comparison of Use Value Appraisal Programs Jamey Fidel Vermont Natural Resources Council
Qualifying Land Vermont - Use Value Appraisal • Eligible forestland must be at least 25 contiguous acres. • The forestland must be managed according to a plan approved by the VT DFPR. • The primary management objective of the plan should be the long-term production of forest products. • Wildlife habitat improvement, recreation, aesthetics, and watershed protection are acceptable management objectives, but must be clearly consistent and complementary to timber management. • Non-productive forestland (e.g. rock outcrop or swampy) or land that will not be restocked within 2 years cannot exceed 20% of the total land enrolled for use value. • Land which is not eligible includes 2 acres surrounding a dwelling, land used for commercial mining or removal of gravel, and forested areas which the landowner feels are inappropriate for timber harvesting.
Qualifying Land New Hampshire - Current Use • Eligible forestland must be 10 acres in size. • No management plan is required, but forestland is assessed differently based on whether landowners have a documented stewardship plan. • Eligible forestland is defined as a tract of undeveloped land, which is actively devoted to or capable of growing trees of any age including management for: forest products; maple sap; naturally seeded Christmas trees; or wildlife or wildlife enhancement. A certified tree farm is also eligible. • Timber harvesting is not required, but those who actively mange their forestland receive greater preferential tax treatment. Land can be enrolled in different tiers including wildlife habitat, wetlands, open space, and timber management. Each tier has a different use value assessment. • Unproductive lands (land that is impractical to be harvested and wetlands) have no minimum acreage requirement to be enrolled and are evaluated at the lowest current use value. • Landowners may receive an additional 20% reduction in their property tax if they do not post their land.
Qualifying Land New York - 480A Forestry Program • Eligible forestland must be at least 50 contiguous acres. • Eligible forestland is defined as a tract of privately owned forestland of at least 50 contiguous acres, exclusive of any portion thereof not devoted to the production of merchantable forest crops, which has a certificate or approval issued by the Department of Environmental Conservation. • To be eligible, any timber harvest conducted within 3 years prior to application must have been conducted in accordance with a sound forest management program prepared by a qualified forester and approved by DEC. • Eligible tracts must be managed primarily for forest crop production, although other compatible uses, such a recreation and watershed management can be allowed.
Qualifying Land Maine - Tree Growth Law • Eligible forestland is a parcel with 10 acres of more of forestland. • Eligible forestland is defined as land used primarily for growth of trees to be harvested for commercial use. • A forest management plan and harvest plan must be prepared or approved by a Licensed Professional Forester. • Every ten years a forester must approve the management plan for the previous 10 years and develop a new management plan. • The plan must outline activities to regenerate, improve and harvest a standing crop of timber. The plan may take into account the location of water bodies and wildlife habitat. • Forestland is assessed according to tree type and county location.
Qualifying Land Massachusetts - Chapter 61 • Eligible forestland is a parcel of not less than 10 contiguous acres. • An eligible landowner must keep their forestland undeveloped and manage that land under a long-term strategy to improve the quality and quantity of timber on the parcel. • Values such as wildlife, aesthetics, and recreation can be incorporated into the management goals of the property through the Forest Stewardship Program, which is an educational program designed to help landowners protect the inherent ecosystem values of their forest. • Both natural areas and working forests are recognized under Chapter 61. • An approved forest management plan is required and must be renewed every ten years.