Private forest owners and property tax incentive programs in the United States: A national review and analysis of ecosystem services promoted, landowner participation, forestland area enrolled, and magnitude of tax benefits provided

Forest ecosystems provide services that can be promoted by state property tax incentive programs. A 50-state review in 2014–2015 determined that such programs were used to foster services such as protection of soil and water resources, habitat for fish and wildlife, aesthetically pleasing landscapes, and the production of timber and wood fiber. The review determined that nearly 210 million acres (85 million hectares [ha]) were enrolled in 58 different state property tax programs, an estimated 44% of private forest area eligible for enrollment. Over 3.85 million participants benefited from the programs and collectively received more than $1.61 billion in reduced annual property taxes. The average annual value of the reduction was $7.68 per acre ($19.00 per ha). •State property tax programs in the United States frequently promote the availability of forest-based ecosystem services.•Most frequent services promoted are timber and fiber products, forest integrity and sustainability, and open space and scenic values.•Nearly 210 million acres (85 million hectares) of forestland were enrolled in 2014, 44 percent of eligible private forestland.•Over 3.8 million program participants collectively received an estimated $1.61 billion in annual tax incentives in 2014.•Ecosystem services promoted and tax incentives provided can be useful in the design of more effective property tax incentive programs.