How Do Taxes Affect America's Private Forestland Owners?/RESPONSE: Limit Forest Service's Role Expansion to Informing Policy/RESPONSE: Comments on "How Do Taxes Affect America's Private Forestland Owners?"/RESPONSE: Forest Taxation-Who Will Speak for the Landowner?/RESPONSE: Moving beyond Tradition
States have responded by passing special laws governing taxation of forest properties (Hickman 1982, Kilgore and Ellefson 2005), such as exemption laws (exempting the value of foresrland and/or irs timber from property taxation); rebate laws (reducing property taxes for landowners who engage in sust...
Gespeichert in:
Veröffentlicht in: | Journal of forestry 2010-03, Vol.108 (2), p.93-102 |
---|---|
Hauptverfasser: | , , , , , , , |
Format: | Artikel |
Sprache: | eng |
Schlagworte: | |
Online-Zugang: | Volltext |
Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
container_end_page | 102 |
---|---|
container_issue | 2 |
container_start_page | 93 |
container_title | Journal of forestry |
container_volume | 108 |
creator | Kimbell, Abigail R Hickman, Cliff Brown, Hutch Malmsheimer, Robert W Newman, David Siegel, William C Cushing, Tamara Hoover, William L |
description | States have responded by passing special laws governing taxation of forest properties (Hickman 1982, Kilgore and Ellefson 2005), such as exemption laws (exempting the value of foresrland and/or irs timber from property taxation); rebate laws (reducing property taxes for landowners who engage in sustainable forest management, such as planting trees); yield tax laws (deferring property taxes on timber until it is actually harvesred); modified rate laws (lowering property tax rates on forestland and/or timber); and modified assessment laws (using special ways of assessing the taxable value of forest properries). Because of soaring market values for developed land, however, incentives to sell remain enormous for many forestland owners. [...] tracking land values is a potential role for the USFS in cooperation with state partners to better enable owners to make informed decisions. |
format | Article |
fullrecord | <record><control><sourceid>proquest</sourceid><recordid>TN_cdi_proquest_miscellaneous_745930495</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sourcerecordid>745930495</sourcerecordid><originalsourceid>FETCH-LOGICAL-p915-94c10a63d992ce71b003d970024ab2a8a1643fd6aaa9b6ee4d62c24a6fd82b353</originalsourceid><addsrcrecordid>eNqdkctOwzAQRQMCifL4h1E3LFCEX3ViNqgq5SEVWtFKLCsnmYAhiYudFvh7XNFFxQqxsiWfOb5Xsxt1qOJpzBMh96IOIYzFlBF6EB16_0oISSUXnZ2zW_sBVxZm-hM99MsS8xb6NTqT61MPE2dWukW4tg59W-mmgPFHg85fnj8Op5Pxw3R4ASNTm3aDwBTdyuQYZh9thTD8XOjGG9tAa-GuKa2rTfMME1uZ_GvLMbB1jU3rIZDd_2bqbgk3cYJDt-H7-OnFwpOpKpguUL9BCALtC8IojNv19Hahe7tah8zwywb5zOnCrB3H0X6pK48nm_Moml0PZ4PbeDS-uRv0R_FC0V6sRE6JlrxQiuWY0IyQcE_CAoTOmE41lYKXhdRaq0wiikKyPLzJskhZxnv8KDr90S6cfV-GEvPa-Byr0BTt0s8T0VOcCPUXksuUcioC2f1Fvtqla0KLOWMkDYRK-DfbdrDT</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>220814397</pqid></control><display><type>article</type><title>How Do Taxes Affect America's Private Forestland Owners?/RESPONSE: Limit Forest Service's Role Expansion to Informing Policy/RESPONSE: Comments on "How Do Taxes Affect America's Private Forestland Owners?"/RESPONSE: Forest Taxation-Who Will Speak for the Landowner?/RESPONSE: Moving beyond Tradition</title><source>Oxford University Press Journals All Titles (1996-Current)</source><creator>Kimbell, Abigail R ; Hickman, Cliff ; Brown, Hutch ; Malmsheimer, Robert W ; Newman, David ; Siegel, William C ; Cushing, Tamara ; Hoover, William L</creator><creatorcontrib>Kimbell, Abigail R ; Hickman, Cliff ; Brown, Hutch ; Malmsheimer, Robert W ; Newman, David ; Siegel, William C ; Cushing, Tamara ; Hoover, William L</creatorcontrib><description>States have responded by passing special laws governing taxation of forest properties (Hickman 1982, Kilgore and Ellefson 2005), such as exemption laws (exempting the value of foresrland and/or irs timber from property taxation); rebate laws (reducing property taxes for landowners who engage in sustainable forest management, such as planting trees); yield tax laws (deferring property taxes on timber until it is actually harvesred); modified rate laws (lowering property tax rates on forestland and/or timber); and modified assessment laws (using special ways of assessing the taxable value of forest properries). Because of soaring market values for developed land, however, incentives to sell remain enormous for many forestland owners. [...] tracking land values is a potential role for the USFS in cooperation with state partners to better enable owners to make informed decisions.</description><identifier>ISSN: 0022-1201</identifier><identifier>EISSN: 1938-3746</identifier><language>eng</language><publisher>Bethesda: Oxford University Press</publisher><subject>Costs ; Fair market value ; Fines & penalties ; Forest management ; Forest products industry ; Investments ; Levees & battures ; Management decisions ; Property taxes ; REITs ; Studies ; Tax incentives ; Tax rates</subject><ispartof>Journal of forestry, 2010-03, Vol.108 (2), p.93-102</ispartof><rights>Copyright Society of American Foresters Mar 2010</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>314,780,784</link.rule.ids></links><search><creatorcontrib>Kimbell, Abigail R</creatorcontrib><creatorcontrib>Hickman, Cliff</creatorcontrib><creatorcontrib>Brown, Hutch</creatorcontrib><creatorcontrib>Malmsheimer, Robert W</creatorcontrib><creatorcontrib>Newman, David</creatorcontrib><creatorcontrib>Siegel, William C</creatorcontrib><creatorcontrib>Cushing, Tamara</creatorcontrib><creatorcontrib>Hoover, William L</creatorcontrib><title>How Do Taxes Affect America's Private Forestland Owners?/RESPONSE: Limit Forest Service's Role Expansion to Informing Policy/RESPONSE: Comments on "How Do Taxes Affect America's Private Forestland Owners?"/RESPONSE: Forest Taxation-Who Will Speak for the Landowner?/RESPONSE: Moving beyond Tradition</title><title>Journal of forestry</title><description>States have responded by passing special laws governing taxation of forest properties (Hickman 1982, Kilgore and Ellefson 2005), such as exemption laws (exempting the value of foresrland and/or irs timber from property taxation); rebate laws (reducing property taxes for landowners who engage in sustainable forest management, such as planting trees); yield tax laws (deferring property taxes on timber until it is actually harvesred); modified rate laws (lowering property tax rates on forestland and/or timber); and modified assessment laws (using special ways of assessing the taxable value of forest properries). Because of soaring market values for developed land, however, incentives to sell remain enormous for many forestland owners. [...] tracking land values is a potential role for the USFS in cooperation with state partners to better enable owners to make informed decisions.</description><subject>Costs</subject><subject>Fair market value</subject><subject>Fines & penalties</subject><subject>Forest management</subject><subject>Forest products industry</subject><subject>Investments</subject><subject>Levees & battures</subject><subject>Management decisions</subject><subject>Property taxes</subject><subject>REITs</subject><subject>Studies</subject><subject>Tax incentives</subject><subject>Tax rates</subject><issn>0022-1201</issn><issn>1938-3746</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2010</creationdate><recordtype>article</recordtype><sourceid>8G5</sourceid><sourceid>ABUWG</sourceid><sourceid>AFKRA</sourceid><sourceid>AZQEC</sourceid><sourceid>BEC</sourceid><sourceid>BENPR</sourceid><sourceid>CCPQU</sourceid><sourceid>DWQXO</sourceid><sourceid>GNUQQ</sourceid><sourceid>GUQSH</sourceid><sourceid>M2O</sourceid><recordid>eNqdkctOwzAQRQMCifL4h1E3LFCEX3ViNqgq5SEVWtFKLCsnmYAhiYudFvh7XNFFxQqxsiWfOb5Xsxt1qOJpzBMh96IOIYzFlBF6EB16_0oISSUXnZ2zW_sBVxZm-hM99MsS8xb6NTqT61MPE2dWukW4tg59W-mmgPFHg85fnj8Op5Pxw3R4ASNTm3aDwBTdyuQYZh9thTD8XOjGG9tAa-GuKa2rTfMME1uZ_GvLMbB1jU3rIZDd_2bqbgk3cYJDt-H7-OnFwpOpKpguUL9BCALtC8IojNv19Hahe7tah8zwywb5zOnCrB3H0X6pK48nm_Moml0PZ4PbeDS-uRv0R_FC0V6sRE6JlrxQiuWY0IyQcE_CAoTOmE41lYKXhdRaq0wiikKyPLzJskhZxnv8KDr90S6cfV-GEvPa-Byr0BTt0s8T0VOcCPUXksuUcioC2f1Fvtqla0KLOWMkDYRK-DfbdrDT</recordid><startdate>20100301</startdate><enddate>20100301</enddate><creator>Kimbell, Abigail R</creator><creator>Hickman, Cliff</creator><creator>Brown, Hutch</creator><creator>Malmsheimer, Robert W</creator><creator>Newman, David</creator><creator>Siegel, William C</creator><creator>Cushing, Tamara</creator><creator>Hoover, William L</creator><general>Oxford University Press</general><scope>3V.</scope><scope>7RQ</scope><scope>7ST</scope><scope>7X2</scope><scope>7XB</scope><scope>88A</scope><scope>88I</scope><scope>8AF</scope><scope>8FE</scope><scope>8FG</scope><scope>8FH</scope><scope>8FK</scope><scope>8G5</scope><scope>ABJCF</scope><scope>ABUWG</scope><scope>AFKRA</scope><scope>ATCPS</scope><scope>AZQEC</scope><scope>BBNVY</scope><scope>BEC</scope><scope>BENPR</scope><scope>BGLVJ</scope><scope>BHPHI</scope><scope>BKSAR</scope><scope>C1K</scope><scope>CCPQU</scope><scope>DWQXO</scope><scope>GNUQQ</scope><scope>GUQSH</scope><scope>HCIFZ</scope><scope>L6V</scope><scope>LK8</scope><scope>M0K</scope><scope>M2O</scope><scope>M2P</scope><scope>M7P</scope><scope>M7S</scope><scope>MBDVC</scope><scope>PADUT</scope><scope>PATMY</scope><scope>PCBAR</scope><scope>PQEST</scope><scope>PQQKQ</scope><scope>PQUKI</scope><scope>PRINS</scope><scope>PTHSS</scope><scope>PYCSY</scope><scope>Q9U</scope><scope>S0X</scope><scope>SOI</scope><scope>U9A</scope><scope>8FD</scope><scope>FR3</scope><scope>KR7</scope><scope>7SN</scope><scope>7U6</scope></search><sort><creationdate>20100301</creationdate><title>How Do Taxes Affect America's Private Forestland Owners?/RESPONSE: Limit Forest Service's Role Expansion to Informing Policy/RESPONSE: Comments on "How Do Taxes Affect America's Private Forestland Owners?"/RESPONSE: Forest Taxation-Who Will Speak for the Landowner?/RESPONSE: Moving beyond Tradition</title><author>Kimbell, Abigail R ; Hickman, Cliff ; Brown, Hutch ; Malmsheimer, Robert W ; Newman, David ; Siegel, William C ; Cushing, Tamara ; Hoover, William L</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-p915-94c10a63d992ce71b003d970024ab2a8a1643fd6aaa9b6ee4d62c24a6fd82b353</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2010</creationdate><topic>Costs</topic><topic>Fair market value</topic><topic>Fines & penalties</topic><topic>Forest management</topic><topic>Forest products industry</topic><topic>Investments</topic><topic>Levees & battures</topic><topic>Management decisions</topic><topic>Property taxes</topic><topic>REITs</topic><topic>Studies</topic><topic>Tax incentives</topic><topic>Tax rates</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Kimbell, Abigail R</creatorcontrib><creatorcontrib>Hickman, Cliff</creatorcontrib><creatorcontrib>Brown, Hutch</creatorcontrib><creatorcontrib>Malmsheimer, Robert W</creatorcontrib><creatorcontrib>Newman, David</creatorcontrib><creatorcontrib>Siegel, William C</creatorcontrib><creatorcontrib>Cushing, Tamara</creatorcontrib><creatorcontrib>Hoover, William L</creatorcontrib><collection>ProQuest Central (Corporate)</collection><collection>Career & Technical Education Database</collection><collection>Environment Abstracts</collection><collection>Agricultural Science Collection</collection><collection>ProQuest Central (purchase pre-March 2016)</collection><collection>Biology Database (Alumni Edition)</collection><collection>Science Database (Alumni Edition)</collection><collection>STEM Database</collection><collection>ProQuest SciTech Collection</collection><collection>ProQuest Technology Collection</collection><collection>ProQuest Natural Science Collection</collection><collection>ProQuest Central (Alumni) (purchase pre-March 2016)</collection><collection>Research Library (Alumni Edition)</collection><collection>Materials Science & Engineering Collection</collection><collection>ProQuest Central (Alumni Edition)</collection><collection>ProQuest Central UK/Ireland</collection><collection>Agricultural & Environmental Science Collection</collection><collection>ProQuest Central Essentials</collection><collection>Biological Science Collection</collection><collection>eLibrary</collection><collection>ProQuest Central</collection><collection>Technology Collection</collection><collection>Natural Science Collection</collection><collection>Earth, Atmospheric & Aquatic Science Collection</collection><collection>Environmental Sciences and Pollution Management</collection><collection>ProQuest One Community College</collection><collection>ProQuest Central Korea</collection><collection>ProQuest Central Student</collection><collection>Research Library Prep</collection><collection>SciTech Premium Collection</collection><collection>ProQuest Engineering Collection</collection><collection>ProQuest Biological Science Collection</collection><collection>Agricultural Science Database</collection><collection>Research Library</collection><collection>Science Database</collection><collection>Biological Science Database</collection><collection>Engineering Database</collection><collection>Research Library (Corporate)</collection><collection>Research Library China</collection><collection>Environmental Science Database</collection><collection>Earth, Atmospheric & Aquatic Science Database</collection><collection>ProQuest One Academic Eastern Edition (DO NOT USE)</collection><collection>ProQuest One Academic</collection><collection>ProQuest One Academic UKI Edition</collection><collection>ProQuest Central China</collection><collection>Engineering Collection</collection><collection>Environmental Science Collection</collection><collection>ProQuest Central Basic</collection><collection>SIRS Editorial</collection><collection>Environment Abstracts</collection><collection>Technology Research Database</collection><collection>Engineering Research Database</collection><collection>Civil Engineering Abstracts</collection><collection>Ecology Abstracts</collection><collection>Sustainability Science Abstracts</collection><jtitle>Journal of forestry</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Kimbell, Abigail R</au><au>Hickman, Cliff</au><au>Brown, Hutch</au><au>Malmsheimer, Robert W</au><au>Newman, David</au><au>Siegel, William C</au><au>Cushing, Tamara</au><au>Hoover, William L</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>How Do Taxes Affect America's Private Forestland Owners?/RESPONSE: Limit Forest Service's Role Expansion to Informing Policy/RESPONSE: Comments on "How Do Taxes Affect America's Private Forestland Owners?"/RESPONSE: Forest Taxation-Who Will Speak for the Landowner?/RESPONSE: Moving beyond Tradition</atitle><jtitle>Journal of forestry</jtitle><date>2010-03-01</date><risdate>2010</risdate><volume>108</volume><issue>2</issue><spage>93</spage><epage>102</epage><pages>93-102</pages><issn>0022-1201</issn><eissn>1938-3746</eissn><abstract>States have responded by passing special laws governing taxation of forest properties (Hickman 1982, Kilgore and Ellefson 2005), such as exemption laws (exempting the value of foresrland and/or irs timber from property taxation); rebate laws (reducing property taxes for landowners who engage in sustainable forest management, such as planting trees); yield tax laws (deferring property taxes on timber until it is actually harvesred); modified rate laws (lowering property tax rates on forestland and/or timber); and modified assessment laws (using special ways of assessing the taxable value of forest properries). Because of soaring market values for developed land, however, incentives to sell remain enormous for many forestland owners. [...] tracking land values is a potential role for the USFS in cooperation with state partners to better enable owners to make informed decisions.</abstract><cop>Bethesda</cop><pub>Oxford University Press</pub><tpages>10</tpages></addata></record> |
fulltext | fulltext |
identifier | ISSN: 0022-1201 |
ispartof | Journal of forestry, 2010-03, Vol.108 (2), p.93-102 |
issn | 0022-1201 1938-3746 |
language | eng |
recordid | cdi_proquest_miscellaneous_745930495 |
source | Oxford University Press Journals All Titles (1996-Current) |
subjects | Costs Fair market value Fines & penalties Forest management Forest products industry Investments Levees & battures Management decisions Property taxes REITs Studies Tax incentives Tax rates |
title | How Do Taxes Affect America's Private Forestland Owners?/RESPONSE: Limit Forest Service's Role Expansion to Informing Policy/RESPONSE: Comments on "How Do Taxes Affect America's Private Forestland Owners?"/RESPONSE: Forest Taxation-Who Will Speak for the Landowner?/RESPONSE: Moving beyond Tradition |
url | https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2024-12-28T12%3A50%3A42IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=How%20Do%20Taxes%20Affect%20America's%20Private%20Forestland%20Owners?/RESPONSE:%20Limit%20Forest%20Service's%20Role%20Expansion%20to%20Informing%20Policy/RESPONSE:%20Comments%20on%20%22How%20Do%20Taxes%20Affect%20America's%20Private%20Forestland%20Owners?%22/RESPONSE:%20Forest%20Taxation-Who%20Will%20Speak%20for%20the%20Landowner?/RESPONSE:%20Moving%20beyond%20Tradition&rft.jtitle=Journal%20of%20forestry&rft.au=Kimbell,%20Abigail%20R&rft.date=2010-03-01&rft.volume=108&rft.issue=2&rft.spage=93&rft.epage=102&rft.pages=93-102&rft.issn=0022-1201&rft.eissn=1938-3746&rft_id=info:doi/&rft_dat=%3Cproquest%3E745930495%3C/proquest%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_pqid=220814397&rft_id=info:pmid/&rfr_iscdi=true |