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Effectiveness of the Minnesota Tree Growth Tax Law

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Changes in per acre taxes levied against forest lands resulting from use of the recently adopted Tree Growth Tax Law were studied in four northern Minnesota counties. A description of the law sufficient to provide an understanding of its method of application and its differences from the ad valorem system is given. This study indicates that lands entered under this law have received a significant reduction in tax per acre on the average. Features of this law are examined to indicate their economic consequences for the local taxing units and for owners with land under the law.

Document Type: Journal Article

Affiliations: Former Research Assistant, School of Forestry, University of Minnesota, St. Paul

Publication date: October 1, 1964

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.

    2015 Impact Factor: 1.476
    Ranking: 22 of 66 in forestry

    Also published by SAF:
    Forest Science
    Other SAF Publications
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