Forestland taxation options (Productivity or Bare Land and Yield)
馃嚭馃嚫 ID, United States 路 Idaho State Tax Commission and county assessors (Idaho Code title 63, chapter 17)
Owners of 5 to under 5,000 acres of forestland can choose to be taxed on forest productivity values or on bare land value plus a 3% yield tax at harvest, instead of full market value
Idaho's Forestland Taxation Law gives owners of at least 5 but less than 5,000 acres of forestland statewide a choice of two systems. Under the Productivity option, annual property tax is about 1% of state-set productivity values (for 2026, $589/$323/$145 per acre for Good/Medium/Poor land in Zone 1 down to $224/$124/$59 in Zone 4) and no yield tax is owed at harvest. Under the Bare Land and Yield option, annual tax is about 1% of lower bare land values ($170/$118/$69 in Zone 1 down to $89/$57/$29 in Zone 4) plus a 3% yield tax on stumpage value when timber is harvested. Forestland under 5 acres is assessed at market value; 5,000 acres or more is taxed under Productivity.
Who qualifies
Forest landowners with at least 5 acres but less than 5,000 acres of forestland statewide. Proof of active management to enhance timber growth for future harvest is required, and the designation form must be signed by all owners.
How to apply
Get designation Form FT-101 from your county assessor and file it; if no choice is made the land is assessed at full market value. The choice stays in effect until the end of the designation period, which currently ends in December 2032. Questions: county assessor or the Idaho State Tax Commission at (208) 334-7732 or (800) 972-7660 ext. 7732. Under Bare Land and Yield, deferred taxes for up to 10 years can be recaptured if the land use changes or a new owner removes the designation.
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