Can the owner of neighboring land sharing the waterway take the credit even though they did not harvest timber?
No, the landowner receiving the tax credit must have harvested timber adjacent to the buffer. • In some areas waterways are property lines. Can I receive the tax incentive for retaining a forest buffer along my side of the stream, even though the other side does not belong to me, and a buffer is not left or maintained by the neighboring landowner? Yes, the buffer can be on one side. • This program provides an incentive to landowners to leave a riparian buffer strip when conducting timber-harvesting operations. Does this tax credit also apply to landowners, who have a Stewardship Plan, in which the recommendation for the stand bordering the riparian area does not include harvesting the area for several years? No, The landowner must harvest timber adjacent to the buffer.