Illinois Forestry Development Act Forest Land Property Tax Assessment

Forest land enrolled under an IDNR-approved forest management plan is assessed at one-sixth of its farmland value, which can sharply cut property taxes. The landowner gets a plan from a district or consulting forester, and IDNR certifies it to the county assessor through the Department of Revenue.

• All counties except Cook County

• At least 10 contiguous acres managed for timber and conservation

• No acres with permanent buildings

• Forest condition maintained at least 10 years; grazing not allowed

• Plan to IL Forest Management Plan standards, re-written every 10 years

Plan recommendations must be followed or land can be removed from the program; plans transferable to new owners.

Published amounts: by law, a landowner enrolled in FDA is guaranteed an equalized assessed valuation of 1/6 that of agricultural use of that particular acreage.

Contact the IDNR District Forester serving your county; get a plan written (district or consulting forester); once approved, the District Forestry Office processes certification — you need do nothing else to get the forestry tax assessment.

Deadline text on the page: Preferential assessment level associated with the FDA program goes into effect beginning January 01 of the calendar year, after the calendar year of District Forester approval.