State Tax Laws > Property Taxes > Indiana (Summary)

Classified Forest

Tax Type: Flat Tax

Description: $1.00 per acre (assessed value) on classified forest land.

Law: Classified Forest Land IC Chap. 6, 6-1,1-6-1 to 6-1,1-6-27 (land type 2, subtype 21)

Objective: To keep land in forest for a variety of purposes

Forest Tax Program Requirements

Min/Max Acreage: 10 acres

Min. Stocking Growth: 40 ft²/Ac or 1000 trees per acre (Native Forest Land)

Forest Management Plan: Stewardship plan approved by DNR (can modify every 5 years)

Duration of Enrollment: Annual letter of participation to State forester, State forester inspects every 5 years

Penalties for Use Change: Total back taxes or 10 year rollback + 10% interest

Program Administration

State: The Department of Natural Resources establishes rules, prescribes management plan, approves and notifies county assessor and recorder

County Tax Assessor and Commissioner: Calculates FMV without timber value

University: N/A

Landowner: Must keep livestock out of classified land.  Not more than 1/5 of trees may be harvested in any year.  If the number of trees falls below 200 per acre, the landowner must restore the area to at least 200 trees/acre within 1 year.

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