Timber Exemption
The Forest Land Exemption Law was put in place by the Idaho State Legislature for the purpose of managing timber resources in the state of Idaho. Per Idaho Code Section 63- 1701, "Forest land means privately owned land being held and used primarily for the continuous purpose of growing and harvesting trees of a marketable species.” This forest exemption is an agreement between the property owner(s) and the State of Idaho. If any change occurs, i.e., splitting, combining, failure to maintain terms of agreement, transfer of ownership, to include transfer between family members, or change of use of a property currently receiving this exemption, the exemption becomes invalid.
To qualify for a Forestland Designation
Property must have a minimum of 5 fully stocked contiguous acres of forestland adjoining or touching by a common corner or a common boundary line. (6 acres if there is a residence on the property. Some concessions can be made for access and staging of logs.) Forestland owners must be actively managing a marketable species of trees for harvest and must meet the minimum forestland stocking requirements in Idaho Administrative
A timber management plan is the best tool for use by both the landowner and the Assessor to ensure compliance with state law regarding timber land exemptions. Benefits of having a Forester developed timber management plan might include identifying maintenance activity and schedule unique to your property as well as assistance with arrangement of thinning and harvesting.
Complete this application, which includes your Forest Land Exemption Application attesting the landowner’s forestland designation must be submitted by the property owner on or before the deadline of December 31 of the current tax year to be considered for the timber exemption for the following tax year.
Application must be turned in by property owner(s), or your approved Forester.
Mail or turn in Application in person at Bonner County Assessor's Office 1500 Highway 2 Suite 205, Sandpoint, ID 83864
