PUV COMPLIANCE AND ISSUES from the FIELD MARK MEGALOS EXTENSION FORESTRY NCSU- COLLEGE OF NATURAL RESOURCES.

Slides:



Advertisements
Similar presentations
Access to State Timberlands for Commercial Activities Commercial Activities Shawn Hagan The Forestland Group LLC.
Advertisements

Property Tax Section Local Government Division Present-Use Value Present-Use Value.
The North Carolina Forest Service’s Role in the Forestry Present-Use Value Program Presented by Sean Brogan, NCFS Forest Management Branch Head NC Department.
Property Tax Section Local Government Division Compliance Review.
SOUND Management: Delayed Harvest Questions & More Mark Megalos NCSU University Extension Forestry.
Comparison of Use Value Appraisal Programs Jamey Fidel Vermont Natural Resources Council.
1 Williamson Act Public Information Meeting March 6, 2006.
Andrew J. Hartsell Research Forester – Forest Inventory & Analysis USDA Forest Service (865) NATIONAL INDUSTRIAL FORESTLAND.
Larry Arnett, Deputy Commissioner Department for Natural Resources Steve Kull, Assistant Director Division of Forestry Environmental Quality Commission.
Wildlife Conservation Lands Program Presentation Prepared by Kelly Douglass Forest Stewardship Biologist.
The Civil Society-Independent Forest Monitors An independent forest monitoring team made up of four members of the NGO Coalition of Liberia. Focus on.
Forest Management Plans Greene County Forestry Association Greene County, NC September 11, 2012 Robert Ross NCFS Greene Co. Service Forester (presentation.
Family Forestry Concerns in Washington State Donald Hanley, PhD, WSU Extension Forester with additional slides by Creighton, Baumgartner, and Blatner Department.
Property Tax Relief for Forest Landowners Mel Baughman Extension Forester & Program Leader Mike Reichenbach Extension Educator University of Minnesota.
Chapter 12 Calculation of Present-Use Value 1. Calculation of Present-Use Value Each property that qualifies for present-use value classification will.
Chapter 14 Compliance Reviews 1. Compliance Review Period Tax assessors must review at least one- eighth of all properties classified under PUV annually.
Other SWCD Programs I. I. Agricultural Stewardship Act II. II. Chesapeake Bay Preservation Act III. III. Dam Safety & Maintenance Programs IV. IV. Equipment.
Most Common Conservation Practices Forestry Illinois.
Present-Use Valuation Program Tony Simpson NC DOR Property Tax Division.
AVS Repair, Alteration and Fabrication Team (RAFT) Results
Chapter 11 Application for Present-Use Value 1. Application for PUV The present-use value program is a voluntary program that provides the owner with.
Georgia Department of Revenue Senate Bill 346 Annual Notice of Assessment.
Legislative Update David Baker, PPS Director Property Tax Division North Carolina Department of Revenue.
1 Meridian Institute Dialogue on Forested Lands and Taxation 18 October 2006 Todd Barker Partner Meridian Institute.
An Educator’s Guide to the Forest Land Enhancement Program (FLEP) in New York Source: Cornell Cooperative Extension & NYS Department of Environmental Conservation.
Palmetto-Peartree Preserve: Community Forestry in Eastern North Carolina Community-Owned Forests Conference Missoula, MT June 16-19, 2005 Mikki Sager,
Module #1 Economic Considerations Pine Silvopasture in the Southeast.
Chapter 8 Conservation Easements 1. Conservation Easements Conservation easements come in varying forms and restrict property rights based on the particular.
The Conservation Use Value Assessment Program (CUVA) and Forest Land Protections Act (FLPA): A Discussion of Real-Life Tax Revenue Impact on Rural Counties.
Chapter 13 Disqualification and Removal from Present-Use Value (or Rollback) 1.
The WOOD Economy and its PUV Implications Mark Megalos NCSU Extension Forestry
Oconee County Hazard Mitigation Plan Update Kickoff Meeting Brian Laughlin Hazard Mitigation Planner Georgia Emergency.
Chapter 5 Sound Management 1. Sound Management Defined Sound management is a program of production designed to obtain the greatest net return from the.
Florida's Forest Stewardship Program Developed by Chris Demers University of Florida School of Forest Resources and Conservation.
Non-Industrial Private Forests Kenneth Williams Fisheries Extension Specialist Langston University Aquaculture Extension Program Elements of Forestry.
Chapter 7 Conservation Reserve Program 1. The Conservation Reserve Program (CRP) Administration of CRP –The provisions of G.S (d) apply only.
Investment in Sustainable Natural Resource Management (focus: Agriculture) increases in agricultural productivity have come in part at the expense of deterioration.
Chapter 4 Income Requirements 1. Initial Qualifying Tract Agricultural Land Income Requirement: –The farm unit must have at least one tract that has 10.
DO NOT CITE OR QUOTE 1 Status Report on the National Woodland Owner Survey Brett J. Butler USDA Forest Service NE-FIA User’s Group Meeting April 13, 2004.
THE FAMILY FOREST Jim and Jean Ballenthin & Jasmin.
2008 Forest Tax Update Establishing Timber Basis.
FY2014 K&C Division Budgeting Plan November 10, 2012.
Regional Greenhouse Gas Initiative RGGI John Marschilok, P.E. Environmental Engineer Department New York State Department of Environmental Conservation.
Future of Hardwoods in Oregon (and the Pacific Northwest) Glenn Ahrens Oregon State University Extension Forestry Clatsop and Tillamook County.
National Timber Tax Website Tax Management for Timberland Owners
Private Sector Forester Training Fall 2003 Avon Schenectady Cortland Fayetteville 3.5 SAF CFE Credits.
To protect, manage and promote forest resources for the citizens of North Carolina 1 Forest Management Plans and Programs Sean Brogan, NCFS 2015 Advanced.
Forest PUV Good, Bad and Ugly Mark Megalos Extension Forestry North Carolina State University College of Natural Resources NC STATE UNIVERSITY.
Sustaining Pennsylvania’s Private Forests Jim Finley, Ibberson Professor and Director, Center for Private Forests at Penn State Department of Ecosystem.
Chris Demers University of Florida - IFAS School of Forest Resources & Conservation (352)
Cornell Forestry Extension Partnership with County CCE Master forest owner Forest owner awareness –Articles –Web page –Brochures Forest owner knowledge.
Chapter 14 Compliance Reviews 1. Compliance Review Period Tax assessors must review at least one- eighth of all properties classified under PUV annually.
David R. Jackson Penn State Cooperative Extension February 10, 2009 “I Have Timber to Sell” Timber Sales and Marketing.
Extending Knowledge. Changing Lives. Learn More About Forestry with MSU Extension Forestry James E. Henderson, Ph.D. Associate Extension Professor Extension.
Taxes for Working Forests and Tree Farms Mark Megalos, Mark Megalos,& Rick Hamilton, NC RF Extension Forester, Retired.
Business of Forestry: Family, Finances and Estate Considerations Mark Megalos, Forestry Extension.
Eight Critical Tax & Management Tips for Forest Managers Mark Megalos Extension Associate Professor NC State University College of Natural Resources.
Bylaw Enforcement: Best Practices Guide for Local Governments Presentation to Southern Interior Local Government Association Conference, Kelowna, BC April.
Timber Taxes and Forest Estate Considerations Mark Megalos, NC State University, Forestry Extension.
Factors Influencing Conservation of Family Forests Brett J. Butler U.S. Forest Service Forest Land Conservation in the 21 st Century Symposium New Haven,
Forestry In the Lakes Region: Looking at the Woods with 20/20 Vision Eric Johnson Program Director, NHTOA Natural Resources in the Lakes Region Meeting.
Chapter 1 Introduction to Present-Use Value 1. Generally, all property in North Carolina is valued at its market value. Present-use value (PUV) is the.
NO NET LOSS of PUBLIC HUNTING LANDS in FLORIDA June 2008 Update.
County Vocational School District Partnership Grant, Cohort 3 Technical Assistance Workshop January 6, 2017.
Methods and Assistance Program (MAP) Reviews Lori Fetterman, MAP Supervisor Emily Hightree, MAP Team Lead Property Tax Assistance Division October 12,
UNDERSTANDING PUV FORESTRY RATES
Equitable Services Sections 1117 and 8501 of the Elementary and Secondary Education Act (ESEA), as amended by the Every Student Succeeds Act (ESSA),
CRP Snippets from the 2018 Farm Bill.
Presentation transcript:

PUV COMPLIANCE AND ISSUES from the FIELD MARK MEGALOS EXTENSION FORESTRY NCSU- COLLEGE OF NATURAL RESOURCES

THIS TALK: WHAT’S NEW – 2012 Rate Schedule DFR PUV PROGRAM IMPROVEMENTS PUV Woodland Owner Note REVISION Sound Management Revisited Questions

NEW FORESTRY SCHEDULE HISTORY SAME but DIFFERENT New Data Source for Timber Pricing – More regional specificity

NEW FORESTRY SCHEDULE Five Year Averages- Costs/Prices CHANGES IN EAST AND PIEDMONT We've Heard Your Concerns

Forestland Schedule (2012) MRLAClass IClass IIClass III Mountains $345 $195$ 85 Upper CP $395 $235$195 Piedmont $485 $305$240 Sandhills $515 $305$240 Lower CP $395 $235$195 Tidewater $335 $235$150

NC Division of FOREST RESOURCES Forestry PUV Program Review Findings: Completed Forest Management Plans prior to the January 1 st Forestry PUV management plan deadline. Emphasize commercial timber production an eligibility requirement.

NC Division of FOREST RESOURCES Forestry PUV Program Review Findings: Forest landowner’s responsibility to submit a completed management plan to their tax office. Internal forest management plans were lacking harvest schedules, regeneration techniques and timeframes.

NC Division of FOREST RESOURCES “Stronger forestry language” PUV paragraph to Foresters/Rangers, consultants Identify and stress clear short and long-term landowner objectives in management plans

NC Division of FOREST RESOURCES Plan writers should make timeline for an expected harvest more specific – Provide an expected harvest date Foresters/Rangers should stress that not all forest properties are appropriate for PUV program – lack of timely timber harvest, – or resistance to any kind of harvest

WON-40 Emphasizes Key Items: 1) Your county tax officials will be reviewing landowner objectives to ensure that commercial timber production is a primary goal. 2) PUV program expectations are production-focused; therefore, sound, active management for future commercial products (timber, pulpwood, and fiber) is implied. 3) The signed application for PUV & forest management plan is viewed as an “agreement” between the landowner and county tax office, as such, landowners who fail to implement their management activities in a timely manner may risk program disqualification, deferred tax reimbursement and interest penalties.

WOODLAND OWNER NOTE Disqualification, Penalties and “Roll back’ Process now in Bold Added Wildlife Conservation Land Program Strengthened Conservation Easement treatment Application Link to DOR Website Follow-up Links to Forest Management plan and Information providers

Sound Management Sound management is a program of production designed to obtain the greatest net return from the land consistent with its conservation and long-term improvement. § ( (6)).

PLAN UPDATES EVERY CYCLE?? AS NEEDED? PARTNERING WITH NCDFR ASKING FOR THEIR ACCOMPLISHMENT LIST “4220”

Handouts- For Your Consideration NEW WOODLAND OWNER NOTE st/resources/publications/documents /won40.pdf st/resources/publications/documents /won40.pdf

QUESTIONS??

THANK YOU!!!!