Requirements

Forestland is land that is actively engaged in the commercial growing of trees under a sound management program. Forestland must comply with a written sound management plan for the commercial production of timber.

• One or more tracts, with at least one tract consisting of at least 20 acres.
• Qualifying acreage must be in actual production under sound management.
• Qualifying acreage must be included in a written comprehensive sound management plan (as of January 1), a copy of which should be on file with the tax assessor's office.

A compliance review process is required on this classification. The review for forestry may cover a greater time period since the growth cycle for timber encompasses many years. Examples of information that may be requested include (but not limited to):

• Sound management plans for forestland
• Evidence that the property is under sound management

All initial applications must be timely filed during the regular listing period (January 1–January 31) of each year or within 30 days of the notification of change in value. 

Present Use Value Assessment Application