Resources

• University of Maryland Extension Bulletin - EB-357: Landowner Liability and Recreational Access

• Maryland Tree Laws - A number of forest related tree laws apply to Maryland forests, landowner, managers, professionals, and others. They are detailed on the this link to the Maryland Forest Service. The laws include: 1) forest conservation act, 2) reforestation law, 3) roadside tree care 4) seed tree law, and 5) tree expert law.

• A Guide To Maryland Regulation of Forestry and Related Practices - The Guide tracks the separate parts, and phases, of all forestry-related industries. Part I addresses the harvest, manufacture and sale of wood products. It includes a discussion of general harvesting requirements, and the rules applicable to harvests in special areas, such as non-tidal wetlands. Part II discusses the use of licensed professionals in the harvest planning process, i.e., licensed foresters and qualified professionals. Part III identifies the requirements for the care and treatment of trees, e.g., use of a licensed tree expert. Finally, Part IV identifies the general requirements for doing business in Maryland, including financial assistance and tax benefits.

• Estate Planning for Forest Landowners: What Will Become of Your Timberland?  2009.  United States Department of Agriculture Forest Service. 180 Pages. Available online (pdf) and in hard copy. Ordering instructions included on the page linked above and can be found under "Publication Notes."

• State Income Tax Modification for Reforestation and Timber Stand Improvement Programs - Maryland allows owners or lessees of forest land to subtract certain amounts of direct costs of reforestation and timber stand improvement from their federal adjusted gross income on their Maryland tax returns. Eligibility and certification requirements, and deduction limitations, apply.

• Reduced Property Tax Assessment for Forest Land - Maryland provides two options for owners of at least 5 contiguous acres of woodland to lower their property tax assessment: 1) freeze tax assessment for landowner who places the land into a Forest Conservation and Management Agreement (FCMA) with the DNR for a minimum of fifteen (15) years, or 2) lower tax assessment that may change over time, when a Forest Management Plan (FMP) is submitted to the county assessor and monitored for compliance.