Quick Reference: Forest Property Taxation Systems in the United States

Ad valorem property tax (Current Use) - A tax, duty, or fee which varies based on the value of the products, services, or property on which it is levied.

Flat property tax - under this system the same amount of money per acre is collected on any acre of timberland regardless of its value.

Yield Tax - is a tax on the value of the harvested timber. The tax is collected after the timber is harvested.

Severance Tax - is a flat tax on a specific unit of volume harvested (i.e., board feet, cubic feet, cords, tonnage etc.). The tax is collected after the timber is harvested.

State	Ad Valorem	Flat	Exemption	Severance Tax	Yield Tax
Alabama	X			X
Alaska			X
Arizona		X		X
Arkansas	X			X
California	X			X
Colorado	X
Connecticut	X¹
Delaware	X		X
Florida	X
Georgia	X			X
Hawaii	X²
Idaho	X				X
Illinois	X				X
Indiana	X	X
Iowa	X		X
Kansas	X²
Kentucky	X
Louisiana	X			X
Maine	X¹
Maryland	X
Massachusetts		X⁴			X
Michigan		X			X
Minnesota		X³
Mississippi	X			X
Missouri		X			X
Montana	X			X
Nebraska	X
Nevada	X
New Hampshire		X			X
New Jersey	X
New Mexico	X				X
New York	X	X³			X
N. Carolina	X			X
N. Dakota		X
Ohio	X	X³
Oklahoma	X²
Oregon	X¹			X	X
Pennsylvania	X¹
Rhode Island	X		X
S. Carolina	X
S. Dakota	X²
Tennessee	X
Texas	X
Utah	X
Vermont	X
Virginia	X⁵			X
Washington	X¹			X
W. Virginia	X				X
Wisconsin		X			X
Wyoming	X

X¹Current use based on forest productivity

X²Current use based on agricultural productivity

X³Reduction in Fair Market Value (FMV)

X⁴Reduction in FMV for land classified as forestland or recreational lands; Flat tax for land classified as agricultural & horticultural land.

X⁵Current use based on site productivity