Forestry Education Library

Whether you're a first-generation landowner or managing a multi-generational family forest, our educational resources help you make informed decisions about your timberland.

Downloadable Guides

📘

Getting Started with Timber Management

A beginner's guide to understanding your forest's value and developing a management plan.

PDF • 24 pages | Updated 2024
📗

Understanding Carbon Credits for Forest Owners

Complete guide to monetizing your forest's carbon sequestration potential.

PDF • 32 pages | Updated 2024
📙

LiDAR Technology Explained

How modern forest mapping works and what it means for your property assessment.

PDF • 16 pages | Updated 2024
📕

Selecting a Logging Contractor

What to look for, questions to ask, and red flags to avoid.

PDF • 12 pages | Updated 2023

Tax Benefits of Forest Ownership

Timberland offers unique tax advantages that can significantly improve your after-tax returns. Here are key provisions every landowner should understand:

Capital Gains Treatment

Timber sales often qualify for long-term capital gains rates (0-20%) rather than ordinary income rates (up to 37%).

Depletion Deductions

Recover your timber investment tax-free through cost depletion as trees are harvested.

Management Expenses

Reforestation, road maintenance, and management costs are deductible expenses.

Section 631(b) Election

Treat outright timber sales as capital gains with proper basis allocation.

* Consult a qualified tax professional for advice specific to your situation.

Estate Planning for Timberland

Timberland is often the largest asset in a family's estate. Proper planning ensures your forest legacy passes to the next generation without forced sales.

  • Conservation Easements

    Permanently protect your land while receiving significant tax benefits.

  • Family Limited Partnerships

    Transfer ownership gradually while maintaining management control.

  • Special Use Valuation (IRC 2032A)

    Reduce estate tax burden by valuing land at forest use rather than development potential.

  • Installment Sales

    Spread timber sale income across multiple years to reduce tax impact.

Grants & Funding Opportunities

EQIP (Environmental Quality)

USDA cost-share program for conservation practices including tree planting, forest stand improvement, and wildlife habitat.

Up to 75% cost-share

CRP (Conservation Reserve)

Annual rental payments for establishing forest cover on environmentally sensitive cropland.

10-15 year contracts

State Cost-Share Programs

Many states offer additional incentives for reforestation, fire breaks, and water quality protection.

Varies by state

Carbon Credit Advance

Some programs offer upfront payments against future carbon credit revenue.

Cedrick Logging Program

Seasonal Management Calendar

Season Key Activities Timing Notes
Spring (Mar-May) Tree planting, prescribed burns, boundary maintenance Plant before buds break; burn before green-up
Summer (Jun-Aug) Timber cruising, harvest planning, road maintenance Best access; dry conditions for inventory
Fall (Sep-Nov) Harvesting (leaf-off), pest surveys, hunting leases Optimal harvest conditions in many regions
Winter (Dec-Feb) Frozen ground logging, planning, tax prep Reduced soil compaction; year-end decisions

Pest & Disease Identification

🪲

Bark Beetles

Pitch tubes, boring dust, fading crowns. Report immediately—infestations spread rapidly.

🍄

Root Rot

Yellowing needles, thin crowns, mushrooms at base. Avoid harvesting during wet conditions.

🐛

Defoliators

Caterpillars, sawflies, gypsy moth. Most trees recover, but repeated years cause mortality.