Page 23 - Georgia Forestry - Issue 1 - Winter 2022

1IncreasingPenalties 2ReformingTimber for Hunting Without Severance Taxation
Permission
Current loopholes in codes related
to trespassing and hunting without permission allow individuals who are illegally hunting on private property to get away with a simple warning, while landowners suffer the financial burden. GFA is advocating for changes that make it easier for law enforcement to identify and penalize people who are hunting without permission and who are multiple offenders.
Why it matters: For landowners in Georgia, hunting leases for deer, turkey and other species provide a critical additional source of annual income, and hunters are willing to pay a premium for hunting opportunities not accessible on public land.
What they are saying: “Revenue
from those hunting leases provides our land with a steady source of income,
and in return, our hunters are given
the opportunity each year to chase
their trophy buck,” says Joe Hopkins, private forest landowner from Folkston. “When trespass and hunting without permission occurs, it reduces the value of our hunting leases, and it makes it difficult to renew those leases when clubs feel like their exclusive access has been tainted. Forest landowners need this legislation to maintain the economic value of our land while maintaining our private property rights.”
By the numbers: According to a 2012 survey of forest landowners by the University of Georgia, deer hunting leases in Georgia were worth, on average, about $15.00 per acre (ranging from $10.00 to $30.00 or more).
Total acreage of leases for big game in Georgia in 2012 was approximately 11.2 million acres.
Where it stands: Last year, GFA helped introduce House Bill 343, sponsored by Rep. Trey Rhodes (R-Greensboro), which was approved overwhelmingly by members of the House of Representatives. Since the 2022 session is a continuation of a two- part session, debate on the bill will be picked up in the Senate.
YOUR BOOTS ON THE GROUND
Rates
When a landowner harvests standing timber, it is subject to a severance tax
of 100% of its fair market value. GFA is proposing a constitutional amendment that would reduce the severance tax rate to be assessed on 40% of the fair market value, which is on par with other real property (e.g. homes, vehicles, etc.).
Why it matters: Landowners don’t always get annual returns, but they still pay annual taxes. In Georgia, forest landowners pay — in addition
to severance tax — property tax (ad valorem), state income tax and federal income taxes. A more equitable severance tax that treats timber like other real property would help ensure landowners’ ability to continue owning timberland and improve Georgia’s competitiveness with other timber- producing states.
What they are saying: “As a private landowner, our family uses our own resources and income generated off the timber sales to reforest the land after harvest and to properly manage the land for the next 10-20 years before our next opportunity to collect substantive revenue from a timber sale,” says
Dr. Johnny Bembry, a tree farmer in Hawkinsville. “When you understand the cumulative effect of all the taxes that are levied on landowners, it becomes difficult to justify additional investments in land management or purchasing more land.”
By the numbers: More than half
(55%) of forestland in Georgia is owned by private, non-industrial (or non- corporate) landowners. Studies have shown that the average cost of services provided to residential properties is $1.19 per dollar of revenue raised. However, working and open lands receive only $0.37 on average for each dollar of revenue raised (similar returns are experienced by commercial properties). This imbalance between property types is not sustainable, because while the vast majority of property value is held in residential properties, this use is being subsidized by commercial owners and working lands.
Andres Villegas
President & CEO
andres@gfagrow.org
Craig Anderson
Director of Government Affairs craig@gfagrow.org
Richard Royal
Policy Advisor
Former Member of Georgia House of Representatives
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