ID H0553

All forest land retains its productivity classification from tax year 2021 onwards unless there is a substantial change of use or the landowner successfully appeals the classification.

Beginning in tax year 2021, forest land values are determined annually by indexing each parcel's value based on the percentage change in five-year rolling average stumpage values, with 2019 as the base year, limited to no more than 5% annual increase or decrease.

Creates four forest valuation zones across Idaho with three productivity classes (poor, medium, good) based on mean annual increment and site index measurements, with specific rates defined for northern Idaho (Zones 1-2) and central Idaho (Zones 3-4).

Establishes requirements for changing forest land productivity classifications including landowner notification by the first Monday in November, inspector qualifications with minimum 12 months fieldwork experience, and 10-year document retention.

Act takes effect retroactively to January 1, 2020, and declares an emergency regarding the implementation of forest land assessment changes.