Timber Yields of Illinois Soils and Preferential Assessment of Illinois Timberland By K R Olson NRES Collaborators M E Woolery NRES J O Dawson NRES G Bollero Crop Sci J Hayek NRES Data Sources Illinois Cooperative County Soil survey Reports USDA NRCS Woodland Suitability Groupings for Correlated Soil Series in Illinois USDA NRCS On line Forestry Soil Data Base Methods Analysis of variance was preformed using step wise regression to select parameters estimates to construct site index prediction equations for each tree species Northern Red Oak White Oak Tulip Popular 16 Soil properties step wise regression Soil Properties Used to Predict the Timber Site Indices of the Seven Tree Species Plant available water holding capacity to redoximorphic features silt in A and E horizons Permeability of the B horizon Depth 1 Soil Properties Used to Predict the Timber Site Indices of the Seven Tree Species con t of the B horizon CEC of A and E horizons Bulk density of the B horizon Depth of 2nd parent material Results Pilot Study 70 Southern Illinois Soils Thickness White Clay content of B horizon Rooting Depth Cation Exchange Capacity of the A and E horizons Results Pilot Study 70 Southern Illinois Soils Northern Red Oak R2 0 70 Depth of 2nd parent material Plant available water Permeability of the B horizon Results con t Pilot Study 70 Southern Illinois Soils Tulip Popular R2 0 80 Added White ash Eastern white pine Pin oak Eastern cottonwood Permeability of the B horizon pH of B horizon Depth to redoximorphic features White Oak Northern Red Oak White Ash Eastern White Pine State Wide Study Oak R2 0 61 All upland soils were rated except for very poorly drained or organic soils in depressions that are subject to ponding for long durations 2 Eastern Cottonwood Pin Oak All northern and southern Illinois soils on both bottomland and uplands adaptable to very poorly drained or organic soils in depressions that are subject to ponding for long durations Tulip Popular Important timber species in southern Illinois C1156 Expressed timber yields for selected soils Tree species selected are intended only as a guide to help in selection of species that can adapt to a soils and can be used as guides to predict anticipated growth rates of the indicator species In board feet per acre for deciduous species In cords for coniferous species Tree Species B810 Expressed timber yield for selected soils As site productivity indices for tree species In tree height in feet in 50 years Productivity site indices in B810 are based on predicted model values and the experience and judgment of professional forester and soil scientists Soils White Oak Northern Red Oak White Ash Eastern White Pine Eastern Cottonwood Pin Oak Tulip popular Muscatune no 51 75 ft 77 ft 80 ft 93 ft 99 ft 89 ft N A 3 Tree Species Soils White Oak Northern Red Oak White Ash Eastern White Pine Eastern Cottonwood Pin Oak Tulip popular Grantsburg no 301 71 ft 74 ft 65 ft 91 ft 100 ft 90 ft 95 ft Illinois Assessment of Timberland on Farms The agricultural land value is determined using the county soil survey map the soil productivity index for agricultural land B810 and the economic budgets by PI to determine income capitalize the agricultural value The on farm timberland must be less than 50 of the farm acreage is calculated by dividing the agricultural land value by 1 6 Forest Development Act FDA of 1983 Timberland with an approved forest management plan is assessed at 1 6 the agricultural land value Illinois Assessment of Timberland Not on Farms and Without a Forest Management Plan The timberland land value is determined by determining the fair market value of the timberland 50 or more of the tract and is assessed at 1 3 the fair market value Illinois Assessment of Timberland Not on Farms with a Forest Management Plan The agricultural land value is determined using the county soil survey map the soil productivity index for agricultural land B810 and the economic budgets by PI to determine income capitalize the agricultural value 4 Senate Bill 17 On Oct 1 2007 the Governor of IL signed a new law encouraging land conservation stewardship effective immediately Provides tax incentives for private land owners who develop and follow conservation management plans for native lands woodlands prairies and wetlands Eligible land for preferential assessment Senate Bill 17 Establishes two new divisions within the Illinois Property Tax Code Conservation Stewardship Wooded Acreage Assessment Transition Conservation Stewardship Plan It Woodland Prairies Wetlands Other undeveloped land not used for and residential or commercial purposes has to be prepared and submitted to IDNR that specifics conservation and management practices that are designed to preserve and or restore the land Un improved property for which a stewardship plan is approved by IDNR will be assessed at 5 of market value Conservation Stewardship Plan Conservation Stewardship Plan Includes A minimum of five acres is required for enrollment If landowner fails to comply the difference between the actual property taxes paid and what would have been paid 1 3 fair market value will be due Sale of land does not affect valuation of land unless acreage requirement is not met or the land use changes IL Dept of Natural Resources will draft rules on the requirements of management plans which can be written by consultants biologists and landowners as long as they meet requirements IDNR staff will approve the 10 year plans which can be renewed every 10 years Notice of approval will be provided by IDNR to Illinois Department of Revenue 5 Illinois Conservation Stewardship Plan Goals Encourage owners of woodlands and other open lands to work with IDNR to manage their property to provide enhanced wildlife habitat and outdoor recreation opportunities These incentives will help to retain woodland grasslands wetlands and other un improved land that helps control soil erosion improve air and water quality and enhance the quality of life for the IL citizens and landowners Illinois Assessment of Timberland Prairie Wetlands and Undeveloped land with passive management No preferential land use assessment and land value is determined by the fair market value of the land and is assessed at 1 3rd the market value 6