Give Forest Landowners the Tools to Rebuild After Disaster

When nature unleashes its fury—be it a wildfire, a hurricane or a tornado—family forest owners often bear the brunt. Unlike farmers growing crops, timberland owners face an outdated tax code that treats devastated stands as little more than cellular debris, allowing only nominal deductions and no safety net to replant. That’s why the Forest Landowners Association (FLA), joined by more than 75 state and national groups, recently urged Congressional leaders to include the Disaster Reforestation Act in the federal budget reconciliation package. This commonsense, bipartisan legislation would finally give private forest owners a fair shot at recovery—and, in turn, keep rural economies and the domestic wood supply chain strong.

Why the Disaster Reforestation Act Matters

Today’s tax code forces landowners to deduct only a token “tax basis” for timber lost to natural disasters—often pennies on the dollar—making serious reforestation economically impossible. Unlike farmers, forest owners can’t buy crop insurance or tap into federal relief programs when fires sweep through their woodlands or hurricanes topple trees. The Disaster Reforestation Act fixes this disparity by:

• Allowing full-value deductions for timber destroyed by disasters, so landowners aren’t left underwater when they need to replant. 
• Mandating reforestation, ensuring taxpayers’ support yields new growth rather than abandoned clearings. 
• Strengthening accountability, because landowners must follow through on planting, stewardship and sustainable management. 

“Protecting working forests is not just about trees—it’s about jobs, clean water, wildlife habitat and keeping rural economies strong,” says Scott Jones, CEO of the Forest Landowners Association.

A Coalition for Rural America

The FLA didn’t go it alone. Over 75 organizations from across agriculture, business, conservation and forestry signed a letter to Speaker Mike Johnson, Senate Majority Leader John Thune, and the chairs of the tax-writing committees. That list reads like a who’s‑who of rural stakeholders, including:

• State forestry associations (North Carolina Forestry Association, Georgia Forestry Association, Louisiana Forestry Association and more)
  
• Farm bureaus in nearly every timber‑growing state
  
• National groups like American Forests, the Society of American Foresters and the National Alliance of Forest Owners
  
• Industry councils from loggers’ groups to treated‑wood and hardwood associations 

Their message was clear: when private forest owners can’t recover, every link in the domestic timber chain weakens—from the mill worker in Virginia to the paper manufacturer in Michigan.

Why Now? The Push for Budget Reconciliation

Budget reconciliation is Congress’s special process for passing fiscal legislation with only a simple majority vote in the Senate. It’s notoriously tight in scope, but because the Disaster Reforestation Act has strong bipartisan backing and carries no net cost to taxpayers—only a fairer treatment of existing deductions—it’s a perfect fit. By folding this fix into reconciliation, lawmakers can deliver swift relief to landowners without derailing broader negotiations over health care, taxes or infrastructure.

What’s at Stake for North Carolina and Virginia Landowners

At Carolina Forestry & Realty, we see firsthand how a natural disaster can derail a landowner’s plans: lost timber revenue, stalled estate strategies and mounting costs to replant. In our home states of North Carolina and Virginia:

• Family forests account for over two‑thirds of all timberland.
  
• Forestry supports tens of thousands of jobs—from logging crews and trucking companies to sawmills and biomass energy producers.
  
• Healthy forests filter drinking water for urban and rural communities alike, and serve as critical wildlife habitat.
  

Without the Disaster Reforestation Act, when tragedy strikes, many landowners simply walk away—selling off damaged acres or letting them revert to scrub. That’s not good for tax records, local economies or future generations.

How the Act Promotes Stewardship

Some worry that loosening disaster deductions could encourage landowners to let forests burn or flood. In practice, the bill links every dollar saved to clear replanting requirements. Landowners must submit a reforestation plan, plant within a defined timeframe and report on survival rates. That ensures:

1. New growth—not just paperwork—sprouts from every disaster claim. 
2. Environmental benefits—carbon sequestration, erosion control and wildlife corridors recover along with timber value. 
3. Long‑term management—forest owners remain engaged stewards rather than cashing out and walking away. 

Next Steps in Washington

As Congress hammers out the final reconciliation package this spring, advocates are meeting with tax‑committee leaders to make the case. The letter from April 22, 2025, spotlighted how quickly the window can close: budget rules require that eligible provisions stay within certain fiscal targets and relate directly to spending or revenue. But with robust support from both sides of the aisle—and zero added deficit impact—backers are optimistic the Disaster Reforestation Act will survive the process.

What Landowners Can Do Today

If you own timberland in North Carolina, Virginia or beyond, now is the time to raise your voice:

1. Contact your Members of Congress and ask them to support the Disaster Reforestation Act in reconciliation.
   
2. Share your story: how have wildfires, storms or pests affected your woodlands—and what would a fairer deduction mean for your replanting plans?
   
3. Join coalitions like the North Carolina Forestry Association or the Forest Landowners Association to stay informed and amplify your concerns. 

How Carolina Forestry & Realty Can Help

Navigating tax code changes and drafting reforestation plans can be complicated. At Carolina Forestry & Realty, our team of registered foresters and licensed real estate professionals offers:

• Consulting forestry services, including timber appraisals and disaster‑impact assessments
  
• Land brokerage to help you diversify or consolidate holdings in light of changing incentives
  
• Stewardship planning, so you’re ready to meet any reforestation requirements and secure maximum tax benefits
  

Let’s Keep North Carolina’s Working Forests Growing

Disasters aren’t questions of “if” but “when.” By urging Congress to adopt the Disaster Reforestation Act, we can ensure rural landowners get the tools they need to recover—and that our forests continue to power local jobs, protect water quality and store carbon for generations.

If you’d like to learn more about how this legislation could affect your property, or if you need assistance preparing for post‑disaster reforestation, get in touch with Carolina Forestry & Realty today. We’re headquartered in Raleigh, NC, and licensed to serve landowners across North Carolina and Virginia. Together, we’ll keep working forests working—for you, your family and our rural communities.