Virginia Riparian Forest Buffer

The Virginia Department of Forestry administers the Riparian Forest Buffer Tax Credit program, a financial incentive initiative aimed at encouraging the protection of water quality through the retention of streamside forest buffers during timber harvesting operations. As a division of the Commonwealth of Virginia, the Department’s broader mission includes forest conservation, land and water protection, and the implementation of best management practices for sustainable forestry across the state. This tax credit program specifically targets landowners who choose to preserve riparian buffers, which are critical in filtering pollutants, stabilizing stream banks, and supporting aquatic ecosystems. The purpose of the Riparian Forest Buffer Tax Credit is to reward Virginia landowners who voluntarily retain forest buffers along waterways when harvesting timber. A tax credit is awarded based on 25% of the timber value retained within these buffers, up to a maximum of $17,500 per tax year. The harvesting operation must be completed within the tax year of application to qualify, and any unused portion of the credit can be carried over for up to five subsequent years until fully utilized. Eligible buffers must be between 35 and 300 feet in width and must retain at least 50% crown cover after harvest. All waterways within Virginia are eligible provided they meet the state’s stream designation standards outlined in the “Forestry Best Management Practices in Virginia” Technical Guide. Eligible applicants include individuals, partnerships, S-corporations, family partnerships, grantors, trusts, and limited liability companies, so long as they are Virginia tax-paying landowners. The tract of land in question must be at least 10 acres in size, and for properties crossing state lines, only the portion within Virginia qualifies. The applicant must also possess a Department of Forestry-approved Forest Stewardship Management Plan for the tract. Proof of land ownership and a detailed description and map of the buffer areas must be submitted along with a completed application form (Form 18.8) and applicable fee. A timber valuation must be included as part of the application, either through a cruise of the buffer area or using a per-acre average of the harvested area. The local DOF forester will provide a final harvest inspection report. The submission is made directly to the Virginia Department of Forestry through the applicant’s assigned local forester, who is also available to assist with mapping, acreage determination, and form completion. The program operates on a rolling basis and is available to landowners in the year the harvest is completed. While the tax credit itself is not recurring in a competitive application sense, it is an ongoing offering from the state, available annually to qualifying landowners. For further assistance, applicants may contact the Department of Forestry via phone at 434-977-6555 or through their official contact form or email. This initiative forms part of Virginia’s broader effort to conserve water resources and promote responsible forest management practices across the Commonwealth, offering practical financial support to landowners who prioritize environmental stewardship.

Ensure buffer width and crown cover meet DOF requirements and provide all listed documentation.