Greenbelt Law forest land classification
馃嚭馃嚫 TN, United States 路 Tennessee county assessors of property (State Board of Equalization)
Forest land of 15 acres or more taxed on its present use instead of market value
Tennessee's Agricultural, Forest and Open Space Land Act (Greenbelt Law) lets qualifying forest land be assessed on its use value. Forest land means a forest unit of at least 15 acres grown under a sound program of sustained-yield management. If the land leaves the program, rollback taxes for three years are due.
Who qualifies
Tracts of at least 15 acres with tree growth managed as a forest. No person may enroll more than 3,000 acres in one taxing jurisdiction. Counties require a forest management plan (some allow up to three years to file it).
How to apply
File the state-approved Greenbelt forest application with your county assessor of property by March 15 for the current tax year, attaching a map and your forest management plan. Reapplication is not needed while ownership stays the same. A professional forester (including the Division of Forestry) can help write the plan.
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