Vermont Current-Use Value Property Tax Program: Measures of Success
- Sendak, Paul E.
USDA Forest Service, Northeastern Research Station - Dennis, Donald F
USDA Forest Service, Northeastern Research Station
In 1989 we published a study comparing timberland in Vermont’s Use Value Appraisal (UVA) Property Tax Program with timberland not enrolled in the program based on forest inventory data collected in 1983 by the USDA Forest Service. We concluded that timberland enrolled in the program mirrored Vermont timberland in general and suggested that future forest inventories should begin to show evidence of forest management activity. The USDA Forest Service conducted another forest inventory in 1997. Our objective was to compare plots enrolled in UVA to eligible plots not enrolled in the program using the new inventory data.
We found no significant differences between UVA and non-UVA plots for all live trees (≥ 5-in. DBH) for trees/ac, basal area/ac, gross and net sawtimber volume, and gross and net growing stock volume. The same result held when we tested subsets of the data based on the most predominant forest types—northern hardwoods, white/red pine, and spruce/fir. Similarly, there were no significant differences between UVA and non-UVA plots for harvested trees and mortality for trees/ac, basal area/ac, and volume by the three forest types. However, on plots that were recently harvested (since the 1983 inventory) it was clear that UVA plots had significantly greater basal area and volumes prior to harvest. Analysis of weighted tree grade also indicated significantly higher grade for white pine on UVA plots. Differences in species composition, although not tested, did reveal greater numbers of trees of desirable species that could be the result of active forest management. We conclude that forestland enrolled in the UVA property tax program in Vermont shows evidence of purposeful forest management activity.
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