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Riparian Buffer Tax Credit

Introduction l Buffer Valuation l Frequently Asked l How To Qualify l How To Apply l Required Documents l Required Information l Hardcopy Map Requirements l Review Process l Code of Virginia

Introduction

Wooded buffers along streams, rivers and the Chesapeake Bay are called riparian forests and help protect our water quality. Virginia landowners can receive a tax credit for preserving riparian forest buffers along waterways during a timber harvest operation.

Riparian Buffer Tax Credit Online Application
See "How To Apply."

Overview

The 2000 Virginia General Assembly enacted the Riparian Buffer Tax Credit to provide a nonrefundable tax credit to:

• Individuals, S-Corporations or Partnerships; Estates and Trusts are not eligible for this tax credit, but Family Partnerships and Limited Liability Corporations are eligible.
• owning land on which timber is harvested,
• which abuts a waterway,
• and who forbears timber harvesting on certain portions of the land for 15 consecutive years.

The amount of the credit is equal to 25% of the value of the timber retained as a buffer up to $17,500. The buffer must be at least 35 feet wide and no more than 300 feet and be intact for 15 years. The applicant must have a Stewardship Plan for the tract to qualify. A separate application must be completed for each tract.

Last modified 2007-07-10