Riparian Forest Buffer Tax Credit

Riparian Forest Buffer Tax Credit is sponsored by Virginia Department of Forestry. Offers tax credits to landowners who establish riparian forest buffers to improve water quality.

Riparian Forest Buffer Tax Credit | Virginia Department of Forestry Forests for Drinking Water Benefits of Streamside Forests Farm & Forestland Conservation Office of Working Lands Preservation Legacy and Estate Planning Generation NEXT & Virginia Farm Link Century Forest & Farm Recognition Protect Working Lands with a Conservation Easement Virginia Security Corridor Virginia’s Agriculture Vitality License Plate Environmental Impact Review & Mitigation Working Lands Real Estate Tax Relief Restriction of Development Programs Apply for State-Matching PDR Funding Plant Riparian Forest Buffers Water Protection on Farms Best Management Practices for Water Quality Stormwater Management for Landowners Riparian Forest Buffer Tax Credit Financial Assistance Programs Riparian Forests For Landowners Program Plant Urban Riparian Forest Buffers Financial Assistance Programs Message from the State Forester Mission, Vision, Values, and Goals New Kent Conference Center Riparian Forest Buffer Tax Credit One of the most effective forestry best management practices to protect water quality is the streamside buffer.

Landowners who harvest timber and retain a streamside buffer may be eligible for a tax credit for a portion of the value of the timber retained as a buffer. The amount of the credit is equal to 25% of the value of the timber retained as a buffer up to a maximum of $17,500 in the tax year in which the harvesting operation is completed.

Individuals, partnerships, S-corporations, family partnerships, grantors, trusts, and limited liability corporations. Must be a Virginia tax-paying landowner. The tract must be at least 10 acres in size (including contained buffers).

If the riparian forest buffers belonging to the same landowner cross the state boundary, only the portion contained within the state boundary will qualify for the tax credit. The applicant’s harvesting operation must be complete to qualify for the tax credit. The applicant is eligible for the tax credit for the tax year in which the harvesting operation was completed.

Any unused portion of the tax credit may be carried over for up to five additional years of until completely used. The riparian buffer must be at least 35 feet wide and no greater than 300 feet wide. At least 50% of the crown cover must remain following the harvest.

All waterways of the Commonwealth are eligible and must follow the stream designation as identified in the “ Forestry Best Management Practices in Virginia” Technical Guide. The applicant must provide the following information to the local Virginia Department of Forestry (DOF) Forester: Completed Application for the Riparian Forest Buffer Tax Credit form (Form 18. 8) Proof of land ownership (tax bill, copy of a title or deed, etc.).

If multiple owners, the percentage of ownership of each landowner Copy or proof of a DOF-approved Forest Stewardship Management Plan for the tract The value of the timber retained in the buffer either by a timber cruise of the retained buffer or the average per-acre value of the timber harvested for a prorated timber value based on acreage Specific description of the buffer(s), including location and dimensions; Map of the riparian forest buffer(s) A copy of the DOF final harvest inspection will be provided by the local DOF office .

Get help with mapping, acreage determinations, and applications. Image Title ID Description Date Content Type View hf:tax:document-category hf:tax:Media Riparian Buffer Tax Credit Application 18. 08 Form to apply for tax credits related to riparian buffer establishment and maintenance.

04/18/2025 Form View water-quality form Riparian Buffer Tax Credit S-Corporation/Partnership Landowner Information 18. 09 Form to collect S-Corporation and Partnership landowner information for riparian buffer tax credit allocation.

12/15/2016 Form View water-quality form 02/01/2011 Publication View water-quality publication A variety of financial assistance programs are available through DOF and partner agencies for forest management activities to help protect water quality. Explore All Financial Assistance Programs Your local DOF forester can assist with mapping and acreage determinations. Contact your local DOF forester .

For more information or questions, e-mail us or use our contact form . Message from the State Forester Mission, Vision, Values, and Goals New Kent Conference Center