2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 10 - CLASSIFICATION AND ASSESSMENT - AGRICULTURAL, FOREST AND OPEN SPACE LAND ACT OF 1976 (§§ 67-5-1001 — 67-5-1012) › Section 67-5-1006 - Classification of forest land

(a)
(1)
Any owner of land may apply for its classification as forest land by filing a written application with the assessor of property. The application must be filed by March 15. Reapplication thereafter is not required so long as the ownership as of the assessment date remains unchanged. Property that qualified as forest land the year before under different ownership is disqualified if the new owner does not timely apply. The assessor shall send a notice of disqualification to these owners, but shall accept a late application if filed within thirty (30) days of the notice of disqualification and accompanied by a late application fee of fifty dollars ($50.00).
(2)
The assessor shall determine whether such land is forest land, and, if such a determination is made, the assessor shall classify and include it as such on the county tax roll.
(b)
(1)
In determining whether any land is forest land, the assessor of property shall take into account, among other things, the acreage of such land, the amount and type of timber on the land, the actual and potential growth rate of the timber, and the management practices being applied to the land and to the timber on it.
(2)
The assessor of property may request the advice of the state forester in determining whether any land should be classified as forest land, and the state forester shall make such advice available.
(3)
In determining whether land is forest land, the assessor of property shall take into account whether the land is enrolled in a conservation program administered by the United States department of agriculture, whether the land is in a conservation easement as defined by §
66-9-303
, or whether the land is restricted by §
68-212-225
, if, at the time of its enrollment, the land was classified as forest land by the assessor of property.
(c)
An application for classification of land as forest land shall be made upon a form prescribed by the state board of equalization, in consultation with the state forester, and shall include a description of the land, a general description of the uses to which it is being put, aerial photographs, if available, and such other information as the assessor of property or state forester may require to aid the assessor of property in determining whether the land qualifies for designation as forest land.
(d)
Any person aggrieved by the denial of an application for the classification of land as forest land has the same rights and remedies for appeal and relief as are provided in the general statutes for taxpayers claiming to be aggrieved by the actions of assessors of property or boards of equalization.
Amended by 2023 Tenn. Acts, ch. 456, s 2, eff. 5/17/2023.
Amended by 2021 Tenn. Acts, ch. 383, s 2, eff. 5/11/2021.
Amended by 2017 Tenn. Acts, ch. 297, s 3, eff. 5/5/2017.
Acts 1976, ch. 782, § 6; T.C.A., § 67-655; Acts 1989, ch. 56, § 2; 1999, ch. 141, § 4; 2000, ch. 599, § 1; 2001, ch. 152, § 2; 2008 , ch. 971, § 1; 2008 , ch. 1161, § 3.