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While it is possible to go from forestry to agriculture/horticulture, it is not possible to immediately transition. To qualify for agriculture/horticulture classification, an income of $1,000 average gross income must be made over a three (3) year time span prior to the application date. However, transitioning from agriculture/horticulture to forestry can be done immediately as long as the forestry requirements are met: a minimum of 20 acres in production of trees, a forestry management plan being in place by January 1 of application year, and the ownership requirement being met.
A forestry management plan is a written plan for the property setting recommendations and instructions from a forester. The plan should include a map of the property which distinguish different areas based on different recommendations and a timeline as to when practices should be carried out or reassessed by a forester. If applying for the forestry classification in the PUV program, the plan should be in place by January 1 of the application year.
To see about getting a forestry management plan, a forester of your choice must be contacted. Anyone who is knowledgeable and is qualified to create a forestry management plan is able to, it is not limited to one person.
Our office likes to send out Compliance Review Forms to give the property owners a chance to give us an update so that we are able to keep up to date files on the properties in the PUV program. These forms consist of an acreage breakdown, an income portion for the 3 prior years, as well as a section to give us to the contact information of the farmer leasing the land if it is applicable. These forms are also important so that we are able to make sure people are still meeting the requirements and not abusing the tax deferment.