State Tax Laws > Property Taxes > Delaware (Summary)

Tax Type: Current Use and Timberland Exemption

Description: 30 year exemption

Law: Current Use (Sec. 8329, Tit. 9, Code) and the "Commercial Forest Plantations Act" (Title 9, Chap. 83, 31 & 35; Title 29 Chap. 81)

Objective:

Forest use land - Land shall be deemed to be in forest use when devoted to tree growth in such quantity and so spaced and maintained as to constitute in the opinion of the State Forester a forest area.

Commercial Forest Plantation - the meaning and purpose of this chapter is a contiguous area of land upon which the owner proposes to develop and maintain a forest either through planting or natural reproduction or both, to produce timber, pulpwood, poles, sawtimber or other wood products.

Forest Tax Program Requirements

Min/Max Acreage: 10

Min. Stocking Growth: Sufficient growth to develop into merchantable timber as determined by State Forester.

Forest Management Plan: A forest management plan approved by the State Forester and sworn statement of compliance.  Must notify transferee of management plan obligation when property is sold.

Evidence of Use: State Forester will periodically inspect the classified forest.

Duration of Enrollment:

Forest Use - Land has been so devoted for the two (2) previous years prior to application.

Commercial Forest Plantations Act - Must reapply at the end of 30 years for a new exemption.

Penalties for Use Change: Past tax due.

Program Administration

State: Application is made to Department of Agriculture.

County Tax Assessor and Commissioner: County tax assessor removes land from tax rolls at recommendation of Department of Agriculture and calculates past tax due in the event of withdrawal.

University: N/A

Landowner: N/A

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