Reforestation of Timberlands Board
The Reforestation of Timberlands Board are gubernatorial appointees representing the timberland owners of the Commonwealth.
By law Board membership is comprised of nine individuals, three each representing the pine pulpwood industry, the pine lumber industry, and small forest landownerships. The Board is charged to advise the State Forester in all matters concerning the administration of the Reforestation of Timberlands (RT) Program. View the membership list.
The RT Program is dependent on the Forest Products Tax. The tax has been in effect continuously since 1950. The purpose then and now is to provide funds to the Commonwealth's Department of Forestry for protection and management of the forest resource. The tax on pine products was increased in 1971 to help fund the Reforestation of Timberlands Program, the nation's first state-level pine reforestation incentives legislation. To provide a fully funded program, the legislation called for a General Fund match of the tax on pine.
Tax receipts on pine reached an all-time high in tax year 1997-98 (July 1 - June 30) of $1,376,000. In 2002-03 receipts were $1,122,000, a decline of 18 percent. In addition, state budget reductions brought on by the recession forced a reduction in General Fund appropriations to the program. In 2002-03 the appropriation was $550,000. In 2003-04 the appropriation was zero. In 2004-2005, General Fund appropriations were restored in the amount of $125,000.
The combined effect of these funding reductions has contributed to a decline in reforestation as shown in the graph below.
These declines have served as a catalyst for the board to initiate formation
of a state-wide task force to 
overhaul the forest products tax, in hopes that doing so will encourage
full tax payer compliance. Precedent was set in 1998 when, as the result of
a Board initiative, the legislature authorized optional payment of the tax
on a weight basis. This was the first attempt to update the language of the
law. Now, in the Board's opinion, it is time to take another look at the law
to refine the weight payment option, update the list of taxable products, and
simplify the tax form. The goal is to make tax payment easier and more accurate
for the taxpayer.
The Board canvassed the industry for volunteers interested in forming a task force. The first meeting was held on September 16, 2004.
Need additional information? Contact Dean Cumbia, RT Program Coordinator, Dept. of Forestry, 900 Natural Resources Drive, Suite 800, Charlottesville.
Last modified: Friday, 07-Mar-2008 19:13:15 UTC