An alternate property tax program requiring a forest management plan and scheduled harvesting

Don Dennis; Paul Sendak

Treesearch

An alternate property tax program requiring a forest management plan and scheduled harvesting

Informally Refereed

Authors:

Don Dennis, Paul Sendak

Year:

1991

Type:

General Technical Report

Station:

Northern Research Station

Source:

In: McCormick, Larry H.; Gottschalk, Kurt W., eds. Proceedings, 8th Central Hardwood Forest Conference; 1991 March 4-6; University Park, PA. Gen. Tech. Rep. NE-148. Radnor, PA: U.S. Department of Agriculture, Forest Service, Northeastern Forest Experiment Station: 15-22.

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Abstract

Vermont's Use Value Appraisal property tax program, designed to address problems such as tax inequity and forced development caused by taxing agricultural and forest land based on speculative values, requires a forest management plan and scheduled harvests. A probit analysis of enrollment provides evidence of the program's success in attracting large parcels of undeveloped land, in providing financial relief in areas where taxes are most burdensome, and in encouraging more affluent landowners, whom previous studies show to be less interested in timber production, to harvest timber.

Parent Publication

Proceedings, 8th Central Hardwood Forest Conference

Citation

Dennis, D.F.; Sendak, P.E. 1991. An alternate property tax program requiring a forest management plan and scheduled harvesting. In: McCormick, Larry H.; Gottschalk, Kurt W., eds. Proceedings, 8th Central Hardwood Forest Conference; 1991 March 4-6; University Park, PA. Gen. Tech. Rep. NE-148. Radnor, PA: U.S. Department of Agriculture, Forest Service, Northeastern Forest Experiment Station: 15-22.