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Forest Conservation Tax Credit (FCTC) Program
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Program level:
State
Provider:
Oregon Department of Forestry (ODF)
Benefits provided:
Financial
Land use:
Forest
Water-focused program:
No
The Forest Conservsation Tax Credit program provides financial benefits to certified small forestland owners who support conservation and habitat protection by retaining a larger than required unharvested area next to streams as a conservation area for protection of wildlife habitat and aquatic species.
Overview
Description:
Certified small forestland owners who are conducting a type 1, 2 or 3 harvest adjacent to a stream may receive a tax credit based on the value of standing trees that they choose to leave unharvested by following the standard stream buffer, thereby creating a forest conservation area. The boundaries of the forest conservation area consist of the space between the stream buffer required for all landowners and the stream buffer available for certified small forestland owners which allows them to harvest closer to the edge of streams. In order to receive the tax credit, small forestland owners must file a land deed restriction with the county which prohibiting harvest of the forest conservation area for 50 years.
Eligibility:
1.) Oregon forestland owners must certify that they meet the following qualifications as a small forestland owner: Own less than 5,000 acres of forestland in Oregon; Have harvested an average of less than 2 million board feet of timber from their Oregon forestland per year during the past 3 years; and do not expect to harvest more than an average of 2 million board feet of timber from their Oregon forestland per year during the next 10 years
2.) Conduct a type 1,2 or 3 harvest using the standard practice harvest boundary as opposed to the harvest boundary allowed for small forestland owners.
3.) Conduct a harvest that is equal to or larger than the proposed conservation area.
Financial benefit:
Tax credit for Oregon personal or corporate income or corporate excise tax liability.
Contact information
Information last updated on July 15, 2025.
Planning Importance
Developing a forest, agricultural, or conservation plan helps identify and prioritize objectives for landowners. These objectives can determine what type programs to search for. Supporting organizations in your area often provide free consultation and planning.
Landscape Characteristics
See how your land fits into the broader context of regional conservation, ecosystem services, and working lands' values across the landscape through our interactive mapper tool. It could help you determine which program is a good fit for you!
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