There are ways to avoid this tax and its problems. If you are worried about the taxation and integrity of your woodland upon your passing, you should consult an accountant or lawyer to plan ahead. The parcel in consideration must have over 10 acres of commercial woodland. To qualify, you must attach a document to your state income tax form stating the cost of the plan, and it must have the signature of the forester who wrote the plan. If you own greater than 500 acres used for commercial forestry, the state charges you an annual excise tax.
Commercial forestry means growing trees for commercial use.
The tax rate is recalculated annually and is based on State forest fire control costs. The tax is used to support these costs.