Current through August 31, 2023
Section
63-1705, Idaho Code
01.
Forestland Valuation
Process. The process used to determine the forestland value under the
productivity option will be as specified in the User's Guide referenced in
Section 63-1701, Idaho Code.
(3-31-22)
02.
Forest
Valuation Zones. The state will be divided into four (4) forest
valuation zones: (3-31-22)
a. ZONE 1 -
Boundary, Bonner, Kootenai counties. (3-31-22)
b. ZONE 2 - Benewah, Shoshone, Latah,
Clearwater, Nez Perce, Lewis, Idaho counties. (3-31-22)
c. ZONE 3 - Adams, Valley, Washington,
Payette, Gem, Boise, Canyon, Ada, Elmore, Camas, Blaine, Gooding, Lincoln,
Jerome, Minidoka counties. (3-31-22)
d. ZONE 4 - The remaining nineteen (19)
counties. (3-31-22)
03.
Classification of Forestlands. In all forest valuation zones,
there will be three (3) separate productivity classes of forestland: poor,
medium, and good. These broad classes are related in the following manner by
definition to the "Meyer Tables" published in "Yield of Even-Aged Stands of
Ponderosa Pine" and "Haig Tables" published in "Second-Growth Yield, Stand, and
Volume Table for the Western White Pine Type" as both documents are referenced
in Rule 003 of these
rules. These classes apply to forestland which may or may not be stocked with
commercial or young growth timber. (3-31-22)
a. Poor productivity class is defined as
forestland having a mean annual increment, MAI, of one hundred twenty-five
(125) board feet per acre per year, based on a seventy-three (73) year
rotation. This productivity class includes western white pine site index 35-45
and Ponderosa pine site index 45-80. One hundred twenty-five (125) board feet
per acre MAI will be used in the valuation process. (3-31-22)
b. Medium productivity class is defined as
forestland having a mean annual increment, MAI, of two hundred twenty-five
(225) board feet per acre per year, based on an sixty-eight (68) year rotation.
This productivity class includes western white pine site index 46-60 and
Ponderosa pine site index 81-110. Two hundred twenty-five (225) board feet per
acre MAI will be used in the valuation process. (3-31-22)
c. Good productivity class is defined as
forestland having a mean annual increment, MAI, of three hundred fifty (350)
board feet per acre per year, based on an sixty-three (63) year rotation. This
productivity class includes western white pine site index 61 and above and
Ponderosa pine site index 111 and above. Three hundred fifty (350) board feet
per acre MAI will be used in the valuation process. (3-31-22)
d. For forest valuation zones 1 and 2,
forestland will be stratified into areas of similar productive potential using
the habitat typing methodology described in "Forest Habitat Types of Northern
Idaho: A Second Approximation," referenced in Rule
003 of these rules. Within these
stratified areas, site index trees will be selected and measured that will
identify the site index to be used to place the land in one (1) of the three
(3) productivity classes listed above. (3-31-22)
e. For forest valuation zones 3 and 4, the
criteria for stratification will be generally the same as that used in zones 1
and 2 based on the habitat typing methodology described in "Forest Habitat
Types of Central Idaho," as referenced in Rule
003 of these rules, with the
following adjustments made in growth rates for lower moisture levels; (3-31-22)
i. For poor productivity class, one hundred
twenty-five (125) board feet per acre MAI will be used in the valuation
process; (3-31-22)
ii. For medium
productivity class, two hundred thirteen (213) board feet per acre MAI will be
used in the valuation process; and (3-31-22)
iii. For good productivity class, three
hundred twenty (320) board feet per acre MAI will be used in the valuation
process. (3-31-22)
04.
Deficient Areas. Lakes,
solid rock bluffs, talus slopes, and continuously flooded swampy areas, larger
than five contiguous acres in size which can be identified through remote
sensing will be valued at forty percent (40%) of the poor bare land value as
defined in Section
63-1706, Idaho Code. These areas
are defined as being incapable of growing trees. (3-31-22)
05.
Reclassification of
Forestlands. Except as provided in Subsection
962.06 of this rule, no parcel's
productivity classification can be changed from the classification as of
January 1, 2016, until requirements for landowner notification, inspector
qualifications, and document retention have been met. (3-31-22)
a. Landowner notification. Notice of intent
to change classification must be provided in writing to the landowner of record
or their designee within two (2) weeks of any determination by the county
assessor of intent to change classification. Such notice must be provided no
later than the first Monday in November for the change to be in effect during
the following year. Notice may be delivered in person or by U.S. mail, or, if
agreed to by the assessor and the landowner, by electronic mail. Notice of
intent to change classification includes: (3-31-22)
i. A statement of intent to change the
classification; (3-31-22)
ii. A
statement of the present classification and the intended new classification;
(3-31-22)
iii. A statement that the
intent notice is not an assessment notice and that the assessment notice will
be sent by the first Monday in June in the following year; (3-31-22)
iv. A statement that both the taxable value
stated on the assessment notice and the classification may be appealed to the
county board of equalization as provided in Section
63-501A, Idaho Code; and
(3-31-22)
v. Contact information
indicating assessor's office staff who may be contacted and how to do so.
(3-31-22)
b. Inspector
qualifications. The inspector is the person assigned by the county assessor to
review property characteristics and complete a timberland classification form
provided by the Tax Commission. The inspector must be proficient in each of the
following: (3-31-22)
i. Navigating forest
locations; (3-31-22)
ii. Skilled
mapping techniques; (3-31-22)
iii.
Establishment of plot locations; (3-31-22)
iv. Plant and tree identification; and
(3-31-22)
v. Site tree
identification and measurements. (3-31-22)
c. Inspector proficiency. Inspector
proficiency must be established by a minimum of twelve (12) months of
experience doing fieldwork, including reviewing the characteristics of
timberland and: (3-31-22)
i. Passing a Tax
Commission sponsored class on timberland appraisal and inspection; or
(3-31-22)
ii. Passing equivalent
courses from an accredited college or university; or (3-31-22)
iii. Obtaining a degree in forestry or a
related field from an accredited institution. (3-31-22)
d. Documentation and retention. Documentation
related to timberland productivity classification will be retained for no less
than ten (10) years following classification determination. Documentation will
include, but is not limited to: (3-31-22)
i.
Timberland characteristics, on a form provided by the Tax Commission, with
sufficient detail to verify the classification, including the calculation of
productivity class as set forth in Subsection
962.03 of this rule;
(3-31-22)
ii. The location of any
field plots and any site trees using map or Global Positioning System (GPS)
coordinates; (3-31-22)
iii. A map
illustrating property boundaries, habitat type based stratifications as
provided in Subsection
962.03 of these rules, and plot
locations used in the determination of productivity class; (3-31-22)
iv. Any imagery used to assess the parcel
prior to field review; (3-31-22)
06.
Alternate Method to Establish
Productivity Classification. Provided the county assessor and forestland
owner agree and the data is deemed by the county to be acceptable and accurate,
the data used to establish any parcel's productivity classification may be
provided by the forestland owner. In this case, inspector qualifications and
proficiency provisions of this rule will not apply. (3-31-22)
a. Data to be considered confidential. When
productivity data is provided to the county by the forestland owner, it will be
deemed confidential financial information and not subject to public disclosure,
as provided in Rule 004 of these
rules. (3-31-22)
b. Inspector
certification not required. When the alternate method described in this section
is to be used, the county will not be required to have a certified inspector to
review property characteristics. (3-31-22)
c. Acceptable classification. To be
considered acceptable, the classification of the timberland so established must
result in market value for assessment purposes as defined in Section
63-1705(3), Idaho
Code. (3-31-22)
