# Greenbelt Law forest land classification

> Tax incentive from Tennessee county assessors of property (State Board of Equalization) (State) for TN, United States.

Official page: https://ctas.tennessee.edu/node/1481
Source: https://treerm.org/residents/programs/tn-greenbelt-forest-land · Updated 2026-11-08 · Status: Open

**What you get:** 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.

**When:** File by March 15

**For:** Landowners, Farmers

> Note: Older county forms cite a 1,500-acre cap; the current CTAS guide and Montgomery County assessor state 3,000 acres. Forms and plan requirements vary by county.