Whenever the legislature uses a phase-in to mitigate the effects of reappraisal they need to take the difference between the fully phased-in number from the last year (2008) and the new fully phased-in value for the current appraisal cycle (ending 2014).  The calculator is helpful in seeing this difference. 

Since the 2009 valuation of forestland contained multiple changes from the prior reappraisal (using board feet rather than cubic feet, determining a weighted mean production value for each forest polygon instead of grades) the department needed to use the characteristics of the forestland in 2009 and determine what the value would have been in 2008 (using the 2008 valuations).  Determining what is known as the VBR (or value before reappraisal) ensures the comparison between the reappraisal years is using the same characteristics. 

Click on the link for the remaining forest valuation numbers for 2008 and 2009 as well as the conversion calculation.