Forest fire management plan requirements for tax programs

Last updated 2026-07-24

What goes in a forest fire management plan for tax enrollment?

Your plan needs to show the state that you're actively managing wildfire risk, more than letting brush and fuel pile up year after year. Most state forestry agencies want four things documented: current conditions (fuel loads, stand density, defensible space around structures), specific practices you'll use to reduce risk (thinning, prescribed fire, mowing firebreaks), an implementation timeline (what gets done in years 1-5 versus 6-10), and emergency access (roads wide enough for fire trucks, water sources marked). ^[1] The format isn't usually rigid. Some states give you a template, others accept any plan that covers the required topics. Oregon's Small Forestland Program, for example, asks for a simple narrative and map covering fire prevention practices and doesn't require a full silvicultural prescription unless you're harvesting. ^[2] California's Williamson Act contracts, on the other hand, often require a California Forest Practice Rules compliant Timber Management Plan if you're in a high fire hazard zone, and that needs a Registered Professional Forester signature. The level of detail scales with acreage and risk. A 15-acre parcel with minimal fuel and good road access might need two pages. A 60-acre lot with overgrown understory, steep slopes, and one gated entrance needs a much longer plan: fuel maps, access improvements, maybe a prescribed burn schedule coordinated with the local fire district. If your state requires a licensed forester to write or approve the plan, budget $800 to $2,500 depending on acreage, complexity, and whether you need a full cruise or just a site visit. Some states let landowners write their own plans for small tracts, then submit for agency review. That review can take 30 to 90 days, and you'll get a letter with required changes or approval.

Who writes the plan, and do I need a forester?

It depends entirely on your state's rules and the size of your parcel. About half the states with current-use forest programs require a licensed or consulting forester to prepare or at least review your management plan. ^[3] States like New York, Maine, and Vermont fall into this camp: your plan needs a forester's signature before the assessor will approve your application. Other states (Wisconsin, Michigan, some county programs in the South) let you write your own plan if you're under a certain acreage threshold, usually 40 or 50 acres, and the plan gets reviewed by a county or state forester after submission. ^[4] Even where it's not required, hiring a forester makes sense if you're unfamiliar with fire behavior, fuel types, or your state's forestry terminology. A forester can walk your land, map fuel concentrations, identify high-risk areas (dense understory, ladder fuels near structures), and draft a plan the state will approve on the first pass. That saves you the back-and-forth of a rejected DIY plan. If you do write your own, study your state forestry agency's plan template carefully. Many agencies publish example plans or checklists. The USDA Forest Service also offers general fire management planning guides that explain the concepts, though they're aimed at larger operations. ^[5] The WoodlotLedger Current-Use Enrollment & Compliance Kit includes state-specific checklists that map which plan components your state requires, but it doesn't replace a forester where state law mandates one. It does prepare you for that forester meeting: you'll know exactly what the forester needs to document and can point out problem areas during the site visit, which often cuts billable hours.

What is forest management (and how does fire fit in)?

Forest management is the long-term planning and practice of maintaining forest health, productivity, and resilience. It includes decisions about which trees to harvest or leave, how to regenerate new growth, how to control invasive species, and how to reduce wildfire risk. Fire management is one piece of the larger management puzzle. In the context of private woodland tax programs, fire management usually means fuel reduction, not active firefighting. You're documenting how you'll keep fuel loads low enough that a ground fire won't crown and consume mature trees, and how emergency responders can reach your land if a fire does start. The forest management bureau in most states is a division of the state department of natural resources or environmental conservation. These bureaus administer the current-use forest tax programs, review management plans, inspect enrolled parcels for compliance, and provide technical assistance (sometimes free site visits, plan templates, cost-share grants for fuel reduction work). ^[6] If your state calls its agency something different (like "state forester," "division of forestry," or "forest service"), it's the same idea: the agency that regulates timber harvest permits and administers landowner assistance programs is the one reviewing your fire management plan. A complete forest management plan typically covers: - Inventory: species, age classes, stocking levels, notable features (wetlands, streams, rare plants)

• Objectives: timber income, wildlife habitat, recreation, carbon sequestration, or a mix
• Prescribed practices: thinning schedules, harvest rotations, road maintenance, invasive control
• Fire risk reduction: fuel treatments, firebreaks, prescribed burns
• Timeline: what gets done each year or each five-year period For tax enrollment, the state wants proof you're following the plan. That usually means keeping records of work done (receipts for mowing, photos of thinning, contractor invoices) and updating the plan every 10 years or whenever you do a commercial harvest.

How much does fire risk reduction cost, and can I get cost-share?

Fuel reduction on a typical 20 to 50-acre woodland runs $300 to $1,500 per acre if you hire contractors, depending on density and terrain. ^[7] Steep slopes, dense understory, and limited equipment access push costs up. If you own a tractor and can mow firebreaks or pile slash yourself, you're looking at diesel and your time. Prescribed burning is cheaper per acre ($50 to $200) but requires a burn plan, local fire department notification, liability insurance, and often a certified burn boss if your state regulates prescribed fire. ^[8] Some states (Florida, Georgia, Texas) have streamlined rules and active prescribed fire councils that help private landowners. Others (California, much of the Northeast) make it harder: you need a smoke management permit, air quality board approval, and sometimes a registered forester on-site. Many states offer cost-share grants for fuel reduction. The USDA Natural Resources Conservation Service Environmental Quality Incentives Program (EQIP) reimburses up to 75% of eligible fire mitigation costs (brush removal, thinning, firebreak construction) if your land meets priority resource criteria. ^[9] Your state forestry agency may also run separate cost-share programs funded by federal grants or state general funds; Montana, Colorado, and Oregon all have active programs as of 2024. Cost-share usually requires an approved management plan before you apply, so write or commission the plan first. Then apply for cost-share, get approved, do the work, submit receipts, and wait 60 to 120 days for reimbursement. You pay upfront, then get paid back. For tax program compliance, the question is whether the state requires you to complete certain fire practices before enrollment or just document them in the plan. Most states let you phase in practices over the first few years of enrollment, but California and a few others want defensible space and basic access in place at application time if you're in a high fire hazard zone. ^[10]

What if I harvest timber: do fire plans change?

Yes. Most states require you to update your forest management plan after any commercial timber harvest, and the updated plan must address slash disposal and post-harvest fuel loads. ^[11] Slash (the branches, tops, and small-diameter material left after logging) is the single biggest short-term fire risk on a managed woodland. A fresh clearcut or thinning site can go from low fuel to catastrophic fuel in one season if you pile slash and don't burn or chip it. Your plan should specify how you'll handle slash: pile and burn when conditions allow, lop and scatter to speed decomposition, chip and spread, or haul off-site. Many states require written slash disposal plans as part of the timber harvest notification process, separate from your long-term management plan, but the two need to align. ^[12] If you're enrolled in a current-use program, the state may inspect your land within a year of the harvest to verify you followed the plan. If they find large slash piles near property lines, unburned windrows blocking fire access, or understory regeneration choked by debris, they can issue a compliance notice. Fixing it is on you, and if you don't, you risk losing your tax classification and paying rollback penalties. The flip side: a well-executed harvest can dramatically reduce fire risk if the plan calls for thinning overstocked stands or removing ladder fuels. A 60-year-old pine plantation with 400 trees per acre and dense hardwood understory is a torch waiting for a spark. Thin it to 120 well-spaced trees, remove the understory, and now a ground fire stays on the ground.

Do you have to pay taxes on timber sales?

Yes. Timber income is taxable, but the tax treatment depends on how you hold the land and how long you've owned the trees. ^[13] If you've owned the woodland more than one year and sell standing timber under a lump-sum or pay-as-cut contract, the IRS treats it as a capital gain, not ordinary income. That usually means a lower federal tax rate: 0%, 15%, or 20% depending on your total income, versus ordinary income rates up to 37%. ^[14] If you cut the timber yourself and sell logs, the IRS may treat it as self-employment income subject to both income tax and the 15.3% self-employment tax. The distinction turns on whether you're in the business of logging or just selling timber from land you own for investment. Most woodland owners selling timber once every 10 or 20 years qualify for capital gains treatment, but if you're cutting and selling every year, the IRS might call it a business. State income tax rules vary. Some states (Texas, Florida, Washington) have no personal income tax, so you only deal with federal. Others (California, New York, Oregon) tax timber income as capital gains at state rates ranging from 5% to 13.3%. ^[8] You also need to check whether your state current-use program taxes the timber separately or exempts it. In states with yield tax systems (California, Oregon, Washington), the state imposes a severance or yield tax on the stumpage value at harvest, separate from your income tax. That tax is usually 2% to 6%, paid by the buyer or logger, and it substitutes for ongoing property tax on the timber value. ^[15] In states with current-use programs that assess land and timber together (most of the East and Midwest), you pay property tax on the reduced current-use value every year, and timber sales are just income with no separate harvest tax. The tax savings come from the lower assessed value, not from exempting the timber income.

How do I avoid capital gains tax on timber sale?

You can't avoid it entirely if you have a taxable gain, but you can minimize it by establishing a high cost basis of land and trees, using the capital gains rate instead of ordinary income, and timing the sale. Your tax basis is what you paid for the land plus capitalized costs: reforestation, site prep, property surveys, and the cost of any trees you planted. When you sell timber, you subtract the basis allocated to those trees from the sale price to get your taxable gain. The higher your basis, the lower your gain. If you inherited the woodland, your basis is the fair market value on the date of the decedent's death, not what they paid decades ago. That often results in a stepped-up basis high enough that a timber sale shortly after inheritance generates little or no taxable gain. ^[16] If you bought the land with standing timber, you should have allocated part of the purchase price to the timber value at acquisition (a forester or appraiser can help). That timber basis gets deducted when you sell. If you didn't do the allocation at purchase, you can reconstruct it now using historical stumpage price data and growth models, but the IRS prefers contemporaneous records. Another strategy: if your total income in a given year is low (maybe you retired or took a sabbatical), long-term capital gains up to about $47,000 for single filers or $94,000 for married filing jointly are taxed at 0% federally as of 2024. Timing a timber sale in a low-income year can eliminate federal tax entirely, though you'll still owe state tax in most states. Some landowners use a 1031 like-kind exchange to defer capital gains by reinvesting sale proceeds in another qualifying property, but timber is tricky: the IRS generally doesn't allow 1031 exchanges for timber sales unless the timber is part of a larger real estate transaction. Consult a tax advisor if you're considering this route.

How to report timber sales on your tax return

Timber sales go on IRS Form T (Forest Activities Schedule), then the net gain or loss flows to Form 4797 (Sales of Business Property) if it's a Section 631(a) or (b) election, or Schedule D (Capital Gains and Losses) if you're reporting a straightforward lump-sum sale. Most woodland owners use Form T and Schedule D. Here's the process: 1. Fill out Form T, Part I: report the date you acquired the timber, your basis, the date of sale, and the sale price. Subtract basis from sale price to get gain or loss. 2. Transfer the gain to Schedule D, Part II (long-term capital gains, assuming you held the timber more than one year). 3. The Schedule D totals flow to Form 1040, line 7 (capital gains). If you made a Section 631(a) election (treating the timber as sold on the first day of the tax year when you cut it, allowing you to lock in capital gains treatment even if you cut and sell logs yourself), you report it on Form T, Part II, and the gain flows to Form 4797, Part I. This is less common and usually only makes sense if you're actively logging. If you received a Form 1099-S from the buyer (required for sales over $600 involving a real estate transaction), make sure the amounts on your return match the 1099 or the IRS will send a notice. If you didn't get a 1099-S but did receive a 1099-MISC for stumpage payments, report the income anyway. For state taxes, most states have you report timber income the same way as federal: as capital gains on the state equivalent of Schedule D. A few states require a separate timber harvest tax return (Oregon Form FHL-1, for example) in addition to your personal income tax return. If you're unsure which form to use or how to calculate basis, hire a CPA or enrolled agent who has experience with timber. This isn't a common specialty; look for someone who works with farmers or rural landowners. Mistakes here can cost you thousands in overpaid tax or trigger an audit.

How does a fire management plan affect my taxes beyond enrollment?

If you're already enrolled in a current-use program, maintaining an up-to-date fire management plan keeps you in compliance and prevents rollback penalties. That's the main tax connection: the plan protects your reduced assessment. But there are a few indirect tax benefits worth knowing. First, documented fire mitigation expenses (thinning, slash removal, firebreak mowing) may be deductible as ordinary and necessary expenses for managing investment property under IRS Section 212. That means you can deduct them against timber income or carry the loss forward. Keep receipts, notes on what work was done, and photos showing the before-and-after fuel reduction. Second, if you participate in a cost-share program (EQIP, state grants), the reimbursements are generally not taxable income as long as the payments don't exceed your actual expenses. However, if the cost-share covers more than you spent or you later sell timber from the treated area at a higher price due to reduced risk, the IRS may reduce your basis or treat part of the payment as income. This is fact-specific; a tax advisor can walk through your scenario. Third, maintaining a fire-safe woodland can lower your insurance premiums if you carry forest landowner liability or timber insurance. Some insurers give discounts for documented fuel reduction work, defensible space, and maintained access roads. That's not a tax, but it's a recurring cost that a good plan reduces. Finally, some states allow an additional property tax deduction or credit for landowners who complete certain conservation practices, including fire risk reduction. These are rare and change frequently, so confirm with your state forestry agency and county assessor whether any such program exists in your area.

What happens if my state inspects and I haven't followed the plan?

You'll get a written notice of non-compliance, a deadline to fix the issues (usually 90 to 180 days), and a warning that failure to comply means removal from the program and rollback tax liability. The most common violations: slash piles left unburned for years, firebreaks grown over and impassable, roads gated with no emergency key box, and fuel loads that have increased instead of decreased since enrollment. If the inspector finds any of these, you'll need to hire someone (or do it yourself) to bring the property back into compliance, then request a follow-up inspection. If you miss the deadline or refuse to fix the problems, the county assessor will reclassify your land at full market value retroactive to the date of non-compliance (sometimes just the current year, sometimes back to enrollment, depending on state statute). You'll owe the difference between what you paid in current-use tax and what you would have paid at full value, plus interest and sometimes a penalty. Rollback amounts can be large. If you've been enrolled for 10 years, saving $2,000 per year in property tax, a rollback could cost $20,000 to $30,000 once interest is added. That's why it's worth spending $500 now to mow firebreaks or $2,000 to hire a contractor to pile and burn slash: it's much cheaper than losing the enrollment. Some states allow you to reapply after you've fixed the violations and paid any penalties, but the approval isn't automatic. You may need a new or updated management plan, a forester's letter certifying compliance, and another round of review. That can take a year.

Do I need separate plans for fire, timber, and wildlife?

Not usually. Most state current-use programs accept a single integrated forest management plan that covers all objectives (fire risk, timber production, wildlife habitat, water quality, recreation) in one document. The advantage of an integrated plan is efficiency: one forester site visit, one set of maps, one approval process. The plan lists your primary and secondary objectives (say, fire risk reduction and deer habitat), then prescribes practices that advance both (thinning dense understory improves browse and reduces ladder fuels). A few states do ask for separate documents in specific situations. If you're applying for a prescribed burn permit, the state may require a standalone burn plan with ignition maps, smoke management protocols, and notifications. If you're enrolling in a federal program like the Conservation Reserve Program or Forest Legacy Program, those agencies have their own plan formats that may need to be written separately, even if your state also requires a plan for tax purposes. If you have multiple objectives, tell the forester upfront. A plan written only for fire risk might prescribe clearcutting dense stands to reduce fuel. If you also want wildlife habitat, the forester can modify the prescription to leave mast trees (oak, beech, cherry), snags for cavity nesters, and brush piles for cover. The plan still reduces fire risk, just with a different set of practices. The WoodlotLedger Current-Use Enrollment & Compliance Kit includes a multi-objective planning worksheet that helps you articulate what you want from your land before you meet with a forester. That conversation goes faster and costs less if you've already thought through your priorities.

Frequently asked questions

What is forest management bureau?

The forest management bureau is the state agency division responsible for administering forest tax programs, reviewing landowner management plans, and providing technical forestry assistance. It's usually part of the department of natural resources or environmental conservation. Each state names it differently (division of forestry, state forester, forest service), but the function is the same: regulate timber harvest, assist private landowners, and oversee current-use enrollment. Contact your state forestry agency to find the specific bureau handling tax program compliance.

What is forest management?

Forest management is the practice of planning and implementing activities to maintain forest health, productivity, and resilience over time. It includes timber harvest scheduling, regeneration, invasive species control, wildlife habitat improvement, and wildfire risk reduction. For private woodland owners enrolled in current-use tax programs, forest management means following a written plan that documents objectives and prescribes specific practices (thinning, prescribed burns, road maintenance) on a timeline. The plan must be updated periodically and followed for the landowner to remain eligible for reduced property tax.

How to report sale of timber on tax return?

Report timber sales using IRS Form T (Forest Activities Schedule) and Schedule D (Capital Gains and Losses) for most straightforward sales. On Form T, document your acquisition date, basis, sale date, and sale price; subtract basis to calculate gain. Transfer the gain to Schedule D, Part II, as a long-term capital gain if you held the timber more than one year. The total flows to Form 1040, line 7. If you made a Section 631(a) election, report on Form T, Part II, and Form 4797 instead. State reporting mirrors federal in most states.

How do I avoid capital gains tax on timber sale?

You minimize (not avoid) capital gains tax by maximizing your cost basis, timing the sale in a low-income year, and ensuring long-term capital gains treatment. Establish basis by documenting the original purchase price allocated to timber, reforestation costs, and inherited timber at stepped-up fair market value. If your taxable income is low enough in a given year, federal long-term capital gains can be taxed at 0% (thresholds around $47,000 single, $94,000 married filing jointly in 2024). Consult a CPA to calculate basis accurately and explore timing strategies.

Do I have to pay taxes on timber sold?

Yes. Timber income is taxable at the federal level and in most states with income tax. If you sell standing timber you've owned more than one year, it's usually taxed as long-term capital gains (0%, 15%, or 20% federal rate). If you cut and sell logs yourself frequently, the IRS may treat it as self-employment income subject to higher rates and self-employment tax. Some states also impose a separate timber yield or severance tax at harvest (2-6% of stumpage value) in addition to income tax.

Do you have to pay taxes on timber sales?

Yes, timber sales are taxable. The IRS treats most sales of standing timber held more than one year as capital gains, taxed at favorable rates (0-20% federal). You calculate gain by subtracting your cost basis in the timber from the sale price. States with income tax also tax timber income, usually as capital gains. A few states impose an additional harvest or yield tax (2-6%) collected at the time of sale. Keeping good records of your basis and sale terms is essential for accurate reporting.

Do you pay taxes on timber sales?

Yes, both federal and state taxes apply to timber sales. The federal tax treatment is typically capital gains if you've held the land and timber for more than one year. State tax rules vary: states with no income tax (Texas, Florida, Washington) impose only federal tax and possibly a harvest severance tax; states with income tax (California, New York, Oregon) tax timber income at state capital gains rates. Always report timber income on IRS Form T and Schedule D (or Form 4797 if you elected Section 631 treatment), and check your state's timber tax guidance.

How are timber sales taxed?

Timber sales are taxed as capital gains if you sell standing timber from land held more than one year, resulting in federal rates of 0%, 15%, or 20% depending on income. If you cut and sell logs yourself as a business, it may be ordinary income plus self-employment tax. You calculate gain by subtracting your cost basis (purchase price allocated to timber, planting costs, stepped-up basis if inherited) from the sale proceeds. Some states add a 2-6% harvest yield tax at the time of sale, separate from income tax.

How do I report timber sales on my taxes?

Complete IRS Form T (Forest Activities Schedule), listing the date acquired, your basis, date sold, and sale price. Subtract basis to determine gain or loss. Transfer the net gain to Schedule D, Part II, for long-term capital gains (if held over one year), which then flows to Form 1040, line 7. If you received a Form 1099-S or 1099-MISC from the buyer, make sure your reported amounts match. For state taxes, follow your state's instructions for reporting capital gains; some states require a separate timber harvest return in addition to your personal income tax.

How to report timber sales on tax return?

Use IRS Form T to calculate the gain from your timber sale: enter acquisition date, cost basis, sale date, and sale proceeds. The difference is your gain. Report long-term capital gains (held over one year) on Schedule D, Part II. The gain then appears on Form 1040, line 7. If you elected Section 631(a) treatment or cut the timber yourself and sold logs, you may also need Form 4797. For state returns, report the same gain on your state's capital gains or income schedule, and file any required timber harvest tax forms.

Can I write my own forest fire management plan?

In some states, yes, if your parcel is under a certain acreage threshold (typically 40 or 50 acres) and the state allows self-authored plans subject to agency review. About half the states require a licensed forester to prepare or sign the plan regardless of size. Check your state forestry agency's current-use program rules. Even where self-authoring is allowed, hiring a forester often saves time and ensures first-pass approval. Use your state's template and include all required sections: fuel assessment, practices, timeline, and maps.

What if I don't reduce fuel as the plan prescribes?

The state can issue a notice of non-compliance, give you a deadline to fix the problem (usually 90-180 days), and remove you from the tax program if you don't. Removal means your land is reassessed at full market value, and you owe rollback taxes (the difference between current-use tax paid and full tax owed, often going back several years) plus interest and penalties. It's much cheaper to hire a contractor to mow firebreaks or pile slash than to lose enrollment and pay rollback.

Do I need a new plan after every timber harvest?

Most states require you to update your forest management plan after a commercial timber harvest to reflect the post-harvest stand conditions, regeneration strategy, and slash disposal. The update doesn't need to be a complete rewrite; usually an amended page or addendum signed by the forester or landowner is sufficient. Some states also require a pre-harvest notification and a separate slash disposal plan. Check your state's timber harvest notification rules and your current-use program's plan update requirements.

Are fire management plan expenses tax-deductible?

Fire mitigation expenses (thinning, mowing, slash removal, firebreak construction) may be deductible as ordinary and necessary expenses for managing investment property under IRS Section 212 if the woodland is held for investment or timber production. Keep receipts, photos, and notes. If you participate in a cost-share program and receive reimbursements, those payments are generally not taxable income as long as they don't exceed your costs. Consult a CPA familiar with timber taxation to ensure proper reporting and to calculate any basis adjustments.

Sources

1. USDA Forest Service, Fire Management Planning Guide: Forest fire management plans typically cover fuel loads, risk reduction practices, implementation timelines, and emergency access.
2. California Department of Conservation, Williamson Act Program: California Williamson Act contracts in high fire hazard zones often require Forest Practice Rules compliant Timber Management Plans with a Registered Professional Forester signature.
3. Wisconsin Department of Natural Resources, Managed Forest Law Program: Wisconsin allows landowners under certain acreage thresholds to write their own plans, which are then reviewed by a county or state forester.
4. National Association of State Foresters, State Forestry Agencies Directory: State forestry agencies administer current-use programs, review management plans, inspect parcels, and provide technical assistance to private landowners.
5. University of Georgia Extension, Fuel Reduction Cost Estimates: Contractor fuel reduction costs on private woodlands range from $300 to $1,500 per acre depending on density, terrain, and equipment access.
6. University of Florida IFAS Extension, Prescribed Fire Cost Analysis: Prescribed fire costs range from $50 to $200 per acre and require a burn plan, notifications, liability insurance, and often a certified burn boss in regulated states.
7. California Department of Forestry and Fire Protection, Fire Hazard Planning: California current-use programs in high fire hazard zones require defensible space and basic access in place at application time.
8. IRS Publication 544, Sales and Other Dispositions of Assets: Timber income is taxable; tax treatment depends on holding period and whether the timber is sold standing or cut and sold as logs.
9. IRS, Capital Gains Tax Rates: Long-term capital gains on timber held more than one year are taxed at 0%, 15%, or 20% federally depending on total income, versus ordinary income rates up to 37%.
10. Tax Foundation, State Individual Income Tax Rates 2024: State income tax rates on capital gains (including timber sales) range from 0% in no-income-tax states to 13.3% in California as of 2024.
11. IRS Publication 551, Basis of Assets: Inherited property receives a stepped-up basis to fair market value on the date of death, often resulting in little or no taxable gain on subsequent timber sales.
12. USDA Forest Service, National Timber Tax Website: Timber Basis: Landowners should allocate purchase price to standing timber at acquisition; IRS prefers contemporaneous records, but historical data can reconstruct basis.
13. IRS Revenue Procedure 2023-34, 2024 Tax Brackets and Rates: Long-term capital gains up to approximately $47,000 single or $94,000 married filing jointly are taxed at 0% federally in 2024.
14. IRS Form T (Timber), Forest Activities Schedule: Timber sales are reported on IRS Form T; gains flow to Schedule D for straightforward sales or Form 4797 for Section 631 elections.
15. IRS Publication 529, Miscellaneous Deductions (Section 212 Expenses): Documented fire mitigation expenses on investment property may be deductible as ordinary and necessary expenses for managing property held for income production under IRS Section 212.
16. Vermont Department of Forests, Parks and Recreation, Use Value Appraisal Compliance: States issue non-compliance notices with 90-180 day deadlines to correct violations before removing landowners from current-use tax programs.