Author： Eckhoff Mike Mackes Kurt Reader Tim
Publisher： Society of American Foresters
ISSN： 0885-6095
Source： Western Journal of Applied Forestry, Vol.22, Iss.4, 2007-10, pp. : 253-260
Disclaimer: Any content in publications that violate the sovereignty, the constitution or regulations of the PRC is not accepted or approved by CNPIEC.
Abstract
In 1982 Colorado approved a constitutional amendment that, in part, provided a lowered property tax rate for agricultural lands. Forested lands were not considered agricultural lands until 10 years later when a statute passed providing for such a consideration, under the Forest Ag program. This new program has created a number of unanticipated consequences, such as increasing stress on county government coffers. This stress may cause the program to be terminated and suggests a need for program reevaluation. As an initial step toward reevaluation, property tax programs affecting nonindustrial private forestland in the western United States were examined. Of the 11 contiguous states, 18 distinct programs were cataloged. Although these programs hold a number of rudimentary features in common, most notably lowering a property owner's tax bill in exchange for land-management activities, further analysis should provide in-depth quantitative analysis.
Related content
Access to resources
Recommend
