Missouri (Summary)
Last Updated: March 2020
Tax Type: Flat tax
Description: Approved forest cropland is assessed at $3.00 per acre ($1.00 per acre if enrolled prior to 1974) and taxed on that basis for up to 25 years.
Law Mo. Rev. Stat. §§ 254.010-300 (State Forestry Law)
Objective: Encouragement of forestry and prevention of fires
Principal Forest Property Tax Incentive Program:
Program legal-common name: General property tax program (forest cropland)
Program Requirements
Min/Max Acreage: 20 acres
Min. Stocking Growth: N/A
Forest Management Plan: Forest management plan must be approved by the conservation commission of Missouri.
Duration of Enrollment: 25 years
Penalties for Use Change: Department of Revenue sums the Grant payments made to county in lieu of taxes plus 5% interest to be paid by landowner
Program Administration
State: Conservation commission administers program and establishes rules, Department of Revenue maintains file of applicant certification
County Tax Assessor and Commissioner: Maintains file of applicant certification and applies the assessed values to approved forest croplands
University: N/A
Landowners: Submits an application to the state forester on forms provided by the commission and complies with the forest management rules and regulations as required by the commission
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