A forest is land covering more than 0.5 hectares with trees higher than 5 meters and a canopy cover of more than 10%, or trees capable of reaching these thresholds on-site.

Other wooded land (international term: other wooded land) is land not classified as “forest” that covers more than 0.5 hectares, with trees higher than 5 meters and a canopy cover of 5-10%, or trees capable of reaching these thresholds on-site; or land with a combined cover of shrubs, bushes, and trees above 10% (including trees incapable of reaching a height of 5 meters).

An authorized appraiser assesses land based on:

  • Type, category, and purpose of the land (agricultural, construction, forest);
  • Ownership rights or land use rights
  • Area and
  • Location.

Land valuation is based on property and legal documentation, including:

  • Extracts from cadastre and land registers,
  • Sale and purchase agreements, and
  • Other relevant documentation if applicable.

For the purpose of land valuation, it is recommended that the authorized appraiser use the market approach.

In certain situations, when there is sufficient reliable data, the authorized appraiser may also assess the land using the income approach if the land can be subject to leasing, in which case the owner of the land can generate rental income.