State Taw Laws > 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
Maine	X1
Maryland	X
Massachusetts		X4			X
Michigan		X			X
Minnesota		X3
Mississippi	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
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
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)

X⁴ Reduction 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