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Appendix C.
Timber Management Cost Model for Texas Timberland

Cost Item Frequency
Property taxes Annually
Consultant fees At time of harvest (average of three times during a 35-year rotation)*
Consultant fees for management/administration Annually
Accountants fees Annually
Reforestation expenses (site preparation, seedlings, planting, etc.) Once every 20 to 35 years
Boundary line maintenance Once ever 5 to 10 years (average is 7 years)
Fire break/lane establishment Once every 20 to 35 years
Fire break/lane maintenance Once every 1 to 3 years (average is 3 years)*
Road maintenance Once every 3 to 5 years (average is 4 years)*
Timber stand improvement
  • herbicide application

  • prescribed burning

  • pre-commercial thinning


  • fertilization

  • pruning



Once every 3 to 5 years (average is 3 years)*

Once every 3 to 5 years (average is 3 years)*

Once every 20 to 35 years (once during rotation possible)

Every 10 to 35 years

Every 12 to 35 years
Surveying Once during ownership if boundaries are maintained
Legal fees Once every 5 to 10 years
Pest control Once every 3 to 10 years (average is 7 years)*
Pest Inspection Annually
Insurance Annually
Travel to forest (reasonable travel) Once or more annually
* Recognizing the wide range of ownership objectives and intensity of management, for any specific management activity, a range of years is provided. But the average time period presented is the recommended reasonable length of time for the prudent manager.

Note: If a chief appraiser is using information received from a contractor maintaining or harvesting timber for the landowner, depreciation on capitalized equipment cannot be considered a timber-management cost factor. However, if the landowner is maintaining or harvesting the timber, depreciation on capitalized equipment is a timber-management cost factor that should be included by the chief appraiser.