Environmental Research and Mapping Facility

634 South Main Street

Jasper, Georgia 30143

info@ermf.org
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● Timber Management Plans
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Timber management plans

Throughout the Southeast, there are voluntary special assessment programs whereby land owners can greatly reduce their property taxes if they enroll in the respective State's agricultural program. One facet of these agricultural programs includes timber operations.  The process is a simple one. An application has to be filed with the respective county's tax assessor, and a timber management plan must be submitted.  The Environmental Research and Mapping Facility specializes in creation of a conservation-based timber management plan that will qualify you for property tax relief.  Statues for several of the Southeastern states are list below. For more information, please contact us at info@ermf.org.

 

North Carolina statute

Present-Use Valuation Taxation Program

This program enables the respective county tax department to consider the value of the property based on the ability of the land to produce income in its current use as either agriculture, horticulture of forestland, rather than by market value.

The primary qualification for this taxation program is as follows: Individually owned forestland consisting of at least 20 acres that are in actual production and not in a farm unit. 

 

South Carolina statute

Application for Special Assessment as Agricultural Real Property

If you owned a tract of real property in South Carolina on January 1 of the current tax year and it was used "to raise, harvest, or store crops, feed, breed or manage livestock, or to produce plants, trees, fowl, or animals useful to man ..." you may qualify for a "special assessment" that will reduce your taxes. There are no residency requirements. An application must be filed with the Assessor before the first penalty date for taxes due.

 

Georgia statute

Conservation Use Variance Assessment

All landowners who qualify for Conservation Use Valuation Assessment (CUVA) are entitled to have their land valued according to its current use (agriculture, forestry, or environmentally sensitive) instead of the Fair Market Value for ad valorem taxation. This can reap large tax benefits. Another benefit of CUVA is that the value changes are limited to +/- 3 percent a year and a total of +/- 34.39 percent over the life of the 10-year covenant. 

Requirements for Conservation Use Assessment for Agricultural or Timber Land: (Sec. 48-5-7.4, Code). 

 

Maximum of 2,000 acres: A single land owner may not have an interest in more than 2,000 acres of tangible real property that is placed in the conservation use assessment program. This would apply even when the interest the owner has in the land is less than outright ownership of the property. For example, if four persons jointly own 2,000 acres, none of these four owners are eligible to put additional land in a second covenant.

 

Property Must Remain Devoted to Qualifying Use: The property must be devoted to farming or commercial production of agricultural products or timber throughout the life of the covenant (10 years). Up to 50% of the land may lie dormant, however, the unused portion may not be used for any other business use. If the use of the property is changed from agricultural to timber production or visa versa, the owner must notify the county board of tax assessors of the change. For more information on the assessment of timber click here.

 

Barns and Silos Also Qualify: The value of tangible property permanently affixed to the real property which is used in connection with the owner's production of agricultural products or timber for storage and processing would be included in the conservation use assessment. But the value of any residence located on the property would be excluded.

 

Owner Must Be Natural or Naturalized Citizens or Family Owner Farm Entity: Property must be owned by one or more natural or naturalized citizens or by an entity comprised of one or more natural or naturalized citizens, or a bona fide nonprofit conservation organization designated under Section 501(c)(3) of the Internal Revenue Code.

 

Eligible Uses of the Property: If qualified the property shall be used for, but not be limited to:

Raising, harvesting, or storing crops:

Feeding, breeding, or managing livestock or poultry;

Producing plants, trees, fowl, or animals; or

Production of aquaculture, horticulture, floriculture,

forestry, dairy, livestock, poultry, and apiarian products.

Florida statute

Agricultural Classification

Pursuant to Florida Statute 193.461, “No lands shall be classified as agricultural lands unless an application is filed on or before March 1st of each year.  Only lands which are used primarily for bona fide agricultural purposes shall be classified agricultural.”  BONA FIDE AGRICULTURAL PURPOSES MEANS GOOD FAITH COMMERCIAL AGRICULTURAL USE OF LAND.  January 1st is the statutory assessment date, therefore, the property must be in use as bona fide agriculture on this date.

Timberland

  • Must be at least 20 acres of planted pines or predominantly natural stand of pines.
  • A Forest Management Plan, prepared by a professional forester, must be submitted with the application.
  • Ongoing activities, such as cutting of fire lanes, thinning of trees, under brushing, reforesting, burning, cruising (inventorying), and any other activity recommended by the Management Plan should be readily apparent to the agricultural field appraiser.