State Tax Laws > Property Taxes > Summary > Indiana
For the complete text of Indiana Statutes and other property tax information please refer to the Indiana Department of Revenue.
Property Classification:
For property tax classification forest land is considered either "classified" or "woodland". Classified land is further broken down into sub-types.
Classified Forest Land:
Classified land is land that has been applied for and approved for specific programs administered by the Indiana Department of Natural Resources or the county surveyor.
Land containing at least 10 acres may be classified and assessed as either "forest plantation" or "native forest land" if certain qualifications are met. (IC 6-1.1-6)
Forest Plantation - Land may be classified as a forest plantation if it is cleared land which has growing on it a good stand of timber producing trees as that concept is understood by competent foresters. Certain trees are not considered timber-producing trees.
Native Forest Land - Land may be classified as native forest land if it has never been plowed or cultivated and contains at least forty (40) square feet of basal area per acre or at least one thousand (1,000) timber producing trees, of any size, per acre.
Non-timber producing trees - For purposes of this chapter, the following types of trees are not considered timber producing trees: dogwoods (Cornus); water-beech (Carpinus); ironwood (Ostrya); red bud (Cercis); sassafras; persimmon; pawpaw; black haw; willows (Salix); pomaceous trees; and Christmas trees which are grown for commercial purposes.
In addition a parcel of land may not be classified as a "forest plantation" or "native forest land" if:
(1) A dwelling or building is situated thereon (unless used for a sugar camp or sawmill operation),
(2) It is grazed by domestic animals, or (3) it contains an open area (unless authorized by special permit)
(3) A parcel of land may not be classified as native forest land or as a forest plantation if it contains an open area. However, this section does not apply if the open area is authorized by a special permit issued by the state forester under section 17 of this chapter.
Application - An application to classify land as a forest plantation or native forest land must be made with and approved by the State Forester and must include the plats surveyed, the assessment required and entered by the county assessor, and the signatures of the owner, registered land surveyor, and county assessor.
Assessment of Classified Forests - Land which is classified as "native forest land" or as a "forest plantation" shall be assessed at one dollar ($1.00) per acre for general property taxation purposes.
Other Classifications:
Windbreaks - Land may be classified and assessed as windbreak (a field windbreak) if it meets the following requirements:
(1) it abuts a fence or property line;
(2) it abuts arable land;
(3) the landowner enters into an agreement with the Department of Natural Resources establishing standards of windbreak management;
(4) it is at least 50 feet wide;
(5) it does not contain a dwelling or other usable building; and
(6) no part of it lies within a licensed shooting preserve.
Application - An application to classify land as a windbreak must be made with and approved by the Department of Natural Resources and must also include the plats surveyed, the assessment required and entered by the county assessor, and the signatures of the owner, registered land surveyor, and county assessor.
Assessment - Land that is classified under this chapter as a windbreak shall be assessed at one dollar ($1) per acre for general property taxation purposes. However, ditch assessments on the classified land shall be paid.
Wildlife habitats and riparian land - Land may be classified and assessed as a wildlife habitat if it meets the following requirements:
(1) it contains a good stand of vegetation capable of supporting wildlife species;
(2) it is conducive to wildlife management;
(3) the landowner enters into an agreement with the Department of Natural Resources establishing standards of wildlife management;
(4) it contains at least 15 acres;
(5) it contains less than ten acres of woodland;
(6) it does not contain a dwelling or other usable building; and
(7) no part of it lies within a licensed shooting preserve.
However, a person may not do any of the following activities on land classified as wildlife habitat (1) erect a dwelling or other building; (2) graze or permit grazing by a domestic animal (unless the landowner has a temporary permit from the Department of Natural Resources); (3) alter the land or vegetation thereon (unless the landowner has a temporary permit from the Department of Natural Resources); or (4) cultivate or harvest crops (except for wildlife food or cover under a permit from the Department of Natural Resources).
Application - An application to classify land as a wildlife habitat must be made and approved by the Department of Natural Resources and must include only the plats surveyed and the signatures of the owner and registered land surveyor
Assessment - Land which is classified under this chapter as a wildlife habitat or as riparian land shall be assessed at one dollar ($1) per acre for general property taxation purposes; however, ditch assessments on the classified land shall be paid.
Filter strips - Land may be classified as a filter strip if it meets the following requirements:
Filter strip refers to a strip or an area of vegetation for removing sediment, organic matter and other pollutants from runoff and wastewater.
(1) the land is adjacent to an open water course (such as a ditch, creek, or river) or an open body of water (such as a wetland lake);
(2) the land is at least 20 but not more than 75 feet wide;
(3) the land does not contain a dwelling or other usable building;
(4) the land is not used for livestock grazing;
(5) no part of the land lies within a licensed shooting preserve; and
(6) the landowner enters into an agreement with the drainage board of jurisdiction along regulated drains and the county surveyor along nonregulated drains, with concurrence of the local soil and water conservation district offices.
Application - Finally, an application to classify land as a filter strip must be filed with the county surveyor and must include the plats surveyed, the assessment required and entered by the county assessor, the signatures of the owner, registered land surveyor (if used), county surveyor, and county assessor, and a letter of concurrence in the classification from the soil and water conservation district in which the land is located.
Assessment - Land that is classified under this chapter as a filter strip shall be assessed at one dollar ($1) per acre for general property taxation purposes. However, ditch assessments on the classified land shall be paid.
Severance or Yield Tax:
The state of Indiana does not have a severance or yield tax on timber or timber products.