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Theory and Computation of the Property Tax on Forests

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In the usual forest finance calculation property taxes are taken care of in an unrealistic and inaccurate manner. In this article the authors explain and illustrate the theory of the property tax on forests and its relation to forest value. They suggest the use of certain mathematical formulas for the theoretical computation of property taxes on forests and forest value under various forms of management. The application of the formulas are illustrated in most cases by examples. The article is based on the theory contained in part 3 of "Forest Taxation in the United States", (Misc. Pub. 218, U. S. Dept. Agr.) and 6 of its 19 formulas are repeated from that publication.

Document Type: Journal Article

Affiliations: U. S. Forest Service

Publication date: 1937-09-01

More about this publication?
  • The Journal of Forestry is the most widely circulated scholarly forestry journal in the world. In print since 1902, the Journal has received several national awards for excellence. The mission of the Journal of Forestry is to advance the profession of forestry by keeping forest management professionals informed about significant developments and ideas in the many facets of forestry: economics, education and communication, entomology and pathology, fire, forest ecology, geospatial technologies, history, international forestry, measurements, policy, recreation, silviculture, social sciences, soils and hydrology, urban and community forestry, utilization and engineering, and wildlife management. The Journal is published bimonthly: January, March, May, July, September, and November.

    2016 Impact Factor: 1.675 (Rank 20/64 in forestry)

    Average time from submission to first decision: 39.6 days*
    June 1, 2016 to Feb. 28, 2017

    Also published by SAF:
    Forest Science
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