scholarly journals Influencing Nonindustrial Private Forest Management Through the Property Tax System

1996 ◽  
Vol 13 (1) ◽  
pp. 30-36 ◽  
Author(s):  
David M. Rathke ◽  
Melvin J. Baughman
Keyword(s):  
Property Tax ◽  
Mail Survey ◽  
Private Forest ◽  
Ad Valorem Tax ◽  
Fixed Rate ◽  
Tax System ◽  
Tax Rate ◽  
Intensively Managed ◽  
Nonindustrial Private Forest ◽  
Ad Valorem

Abstract Minnesota currently offers property tax relief to private woodland owners through the 2b timberland class in the state's modified ad valorem tax system, and through the Tree Growth Tax Law (TGTL), a fixed rate, productivity tax. Enrollment in both these laws has dramatically increased in recent years, while the average tax payment has declined in both real and nominal dollars. A mail survey of nonindustrial private forest landowners found that participants in the TGTL generally pay much lower taxes than those in the ad valorem tax classes, and TGTL lands appear to be more intensively managed for timber. However, the TGTL's incentive for timber management may be its criteria for enrollment, not the tax rate. This study makes a strong case for requiring a management plan in order to be eligible for a lower tax rate. North. J. Appl. For. 13(1):30-36.

An analysis of forest property tax burdens under a land and reforestation tax system: a western Washington case study

1990 ◽  
Vol 20 (5) ◽  
pp. 554-565
Author(s):  
B. Bruce Bare
Keyword(s):  
Current System ◽  
Property Tax ◽  
Land Value ◽  
Ad Valorem Tax ◽  
Tax Base ◽  
Tax System ◽  
Bare Land ◽  
Western Washington ◽  
Bare Land Value ◽  
Ad Valorem

A per acre property tax model is proposed for taxing plantation-grown timber in western Washington State. The taxable assets consist of the bare land value plus the reforestation investment necessary to establish the timber stand. Under this system, an annual ad valorem property tax, or a harvest yield tax that substitutes for all, or part, of the annual ad valorem tax is levied on the full value of the tax base. Thus, unlike the traditional case where an annual property tax is levied on modified bare land and timber values to reduce the deferred yield bias associated with long-lived timber crops, the tax base under the proposed system requires no comparable modification. A variety of input scenarios are used to compare the numerical consequences of applying the proposed tax system with those of a land only, a land plus timber, and a harvest yield tax system; all levied at full value. Further comparisons with Washington's existing forest tax system, which is composed of an annual ad valorem property tax on a legislatively mandated statutory bare land value and a 5% harvest yield tax imposed in lieu of an annual ad valorem property tax on maturing timber, demonstrates how highly modified Washington's current system has become to accommodate forest owners and temper the deferred yield bias the property tax theoretically fosters.

scholarly journals Powierzchniowy a katastralny system opodatkowania nieruchomości w Polsce

Studia BAS ◽  
2021 ◽  
Vol 1 (65) ◽  
pp. 127-146
Author(s):  
Sebastian Gnat
Keyword(s):  
Real Estate ◽  
Econometric Model ◽  
Property Tax ◽  
Ad Valorem Tax ◽  
Tax Rate ◽  
Property Taxation ◽  
Taxation System ◽  
The Impact ◽  
Proper Setting ◽  
Ad Valorem

The article explores the economic aspects of area and value-based taxation of Polish real estate. It begins with the presentation of information on the conditions of property taxation in Poland. Next, a review of the research on the cadastral tax is provided, as well as the assumptions of the econometric model used for mass valuation of the analysed real estate. The main part of the article contains the results of the simulation of replacing the property tax with an ad valorem one. Particular attention is given to the impact of the cadastral tax rate on the revenues of municipalities and changes in the tax burden on individual properties. The main aim of this study was to show the importance of the proper setting of the ad valorem tax rate in the process of reforming the property taxation system.

THE CONCEPT OF REAL ESTATE TAXATION BASED ON THE AD VALOREM PRINCIPLE

2018 ◽  
Vol 8 (2) ◽  
pp. 114-117
Author(s):  
Tomasz Wołowiec
Keyword(s):  
Real Estate ◽  
Property Tax ◽  
Tax Rates ◽  
Ad Valorem Tax ◽  
Real Property ◽  
Personal Property ◽  
The Government ◽  
Special Assessment ◽  
Fair Market Value ◽  
Ad Valorem

A property tax (or millage tax) is a levy on property that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located; it may be paid to a national government, a federated state, a county or geographical region, or a municipality. Multiple jurisdictions may tax the same property. This is in contrast to a rent and mortgage tax, which is based on a percentage of the rent or mortgage value. There are four broad types of property: land, improvements to land (immovable man-made objects, such as buildings), personal property (movable man-made objects), and intangible property. Real property (also called real estate or realty) means the combination of land and improvements. Under a property tax system, the government requires and/or performs an appraisal of the monetary value of each property, and tax is assessed in proportion to that value. Forms of property tax used vary among countries and jurisdictions. Real property is often taxed based on its classification. Classification is the grouping of properties based on similar use. Properties in different classes are taxed at different rates. Examples of different classes of property are residential, commercial, industrial and vacant real property. In Israel, for example, property tax rates are double for vacant apartments versus occupied apartments. A special assessment tax is sometimes confused with property tax. These are two distinct forms of taxation: one (ad valorem tax) relies upon the fair market value of the property being taxed for justification, and the other (special assessment) relies upon a special enhancement called a "benefit" for its justification.

scholarly journals Perceptions of Change in the US Pacific Northwest Forest Practices on Certified and Noncertified Holdings

2009 ◽  
Vol 24 (4) ◽  
pp. 187-192 ◽  
Author(s):  
Anna Tikina ◽  
Robert Kozak ◽  
Gary Bull ◽  
Bruce Larson
Keyword(s):  
Pacific Northwest ◽  
Mail Survey ◽  
Forest Industry ◽  
Private Forest ◽  
Private Forest Owners ◽  
Forest Owners ◽  
Forest Practices ◽  
The Us ◽  
Nonindustrial Private Forest ◽  
Nonindustrial Private Forest Owners

Abstract A mail survey of certified and noncertified forest managing entities (public agencies, forest industry, and nonindustrial private forest owners) in the US Pacific Northwest region (PNW) was conducted to better understand forest practitioners' perceptions related to the degree of change in forest practices. The results of this study reveal that forest managers perceive relatively small changes in practices in the US PNW, regardless of the certification standard used, although the degrees of change differed for public, forest industry, and nonindustrial private forest owners. This conclusion applies to both certified and noncertified holdings.

scholarly journals Nonindustrial Private Forest Landowner Characteristics and Use of Forestry Services in Four Southern States: Results from a 2002–2003 Mail Survey

2005 ◽  
Vol 29 (4) ◽  
pp. 194-199 ◽  
Author(s):  
Marcus K. Measells ◽  
Stephen C. Grado ◽  
H. Glenn Hughes ◽  
Michael A. Dunn ◽  
Joshua Idassi ◽  
...  
Keyword(s):  
Mail Survey ◽  
Educational Programs ◽  
Private Forest ◽  
Forest Landowners ◽  
Southern States ◽  
Full Benefit ◽  
Adjusted Rate ◽  
Forestry Services ◽  
Economic Assets ◽  
Nonindustrial Private Forest

Abstract Forest resources are important economic assets to the southern United States; however, many landowners do not realize the full benefit of their forestland. It was believed that few landowners were being served by forestry-related educational programs or other relevant activities. Therefore, forest landowners in Arkansas, Louisiana, Mississippi, and Tennessee were engaged in focus groups and surveyed to determine barriers to participation. Six thousand surveys were mailed to landowners owning 10 or more acres of forestland. A total of 1,689 surveys were returned for an adjusted rate of return of 30.7%. From a sociodemographic standpoint, significant differences (α = 0.05) between states existed for ethnic background (P = 0.000) and educational attainment (P = 0.000) only. Landowners' served status was determined by their responses concerning use of a professional forester (37%), information previously received pertaining to forestry (40%), membership in a forestry-related organization (11%), and attendance at forestry-related educational programs (14%). Based on an index compiled from these responses, 75% of forest landowners were deemed underserved. Landowners stated the main reason they had not taken advantage of these programs or services was because they were unaware of them. This indicated a need for more comprehensive outreach efforts targeting landowners. The results revealed that forestry professionals can potentially increase landowner awareness of educational programs by mailing newsletters, pamphlets/brochures, and/or letters to all forest landowners within a reasonable distance of the program. Overall, respondents reported wildlife management, insects/diseases, and marketing timber as topics of paramount interest for future educational programs. South. J. Appl. For. 29(4):194–199.

Multi-component complex ores: Special aspects of using ad valorem and specific mineral extraction tax rates

2020 ◽  
Vol 26 (6) ◽  
pp. 1297-1314
Author(s):  
T.A. Loginova
Keyword(s):  
Krasnoyarsk Krai ◽  
Tax Rates ◽  
Russian Regions ◽  
Rent Extraction ◽  
Effective Tax Rate ◽  
Mineral Extraction ◽  
Tax Rate ◽  
Significant Differentiation ◽  
The Russian Federation ◽  
Ad Valorem

Subject. This article discusses the issues related to the taxation for multi-component complex ores and commercial components using ad valorem and specific mineral extraction tax (MET) rates. Objectives. The article aims to assess some results of the application of specific MET rates in the Krasnoyarsk Krai and ad valorem rates in other subjects of the Russian Federation, taking into account the specifics of the current taxation procedure for multi-component complex ores and their commercial components. Methods. For the study, I used a comparative analysis, synthesis, and the method of extrapolation. Results. The article shows that the change in the type of MET rate for multi-component complex ores and commercial components has led to a significant increase in the effective tax rate. This led to an increase in the corresponding MET revenues in the Krasnoyarsk Krai. The article also substantiates that the introduction of specific rates in other Russian regions requires a significant differentiation of specific MET rates. However, this is risk-bearing concerning unfair distribution of the tax burden and the complexity of tax administration. Conclusions. The issue of identifying multi-component complex ores and their commercial components is controversial. Extending specific MET rates to other regions may complicate the mechanism of rent extraction.

The Unintended Consequences of Tax Policy: How Mississippi's Ad Valorem Tax Structure Led to Environmental Devastation

2020 ◽  
Vol 47 (1) ◽  
pp. 75-85
Author(s):  
William H. Black
Keyword(s):  
20Th Century ◽  
Unintended Consequences ◽  
Tax Structure ◽  
Ad Valorem Tax ◽  
Timber Industry ◽  
Mill Operator ◽  
Clear Cutting ◽  
Environmentally Sensitive ◽  
Land Holdings ◽  
Ad Valorem

ABSTRACT This is a story in two parts. The first describes the timber industry and the ad valorem tax structure in Mississippi during the first several decades of the 20th century. The second introduces Ran Batson, an entrepreneur and lumber mill operator, whose history illustrates the adverse consequences of the Mississippi ad valorem tax as it inspired extensive clear-cutting of forests and resulting devastation. Fortunately, the Mississippi tax structure has subsequently changed to a more favorable approach, and in the last several years of his life, Ran Batson learned the benefits possible from managing his land holdings in a more environmentally sensitive manner.

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