Commercial Forest Plantation Act property tax exemption
馃嚭馃嚫 DE, United States 路 Delaware Forest Service, Delaware Department of Agriculture
30-year exemption from county property tax for 10 or more contiguous forested acres managed under an approved forest management plan
Under Delaware's Commercial Forest Plantation Act (Title 3, Chapter 26), owners of qualifying forest land can have it exempted from county property taxes for 30 years. The land needs a forest management plan approved by the Delaware Forest Service, and the application form must be completed by a Delaware Forest Service forester. The exemption must be renewed on expiration or on a change in ownership, though some local jurisdictions continue it automatically. When land is sold, the seller must notify the buyer before the sale and file the transfer form with the forester; the buyer accepts or declines with the acceptance form. If the seller does not notify the buyer, the county can put the property back on the assessment list and demand back taxes from the seller.
Who qualifies
At least 10 contiguous forested acres with a forest management plan approved by the Delaware Forest Service.
How to apply
Find your service forester on the Delaware Forest Service forester map and have them complete the application form; contact the Dover office at 302-698-4547 or your local forester. No deadline is stated.
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