National Forest Receipts
NFR funds reimburse communities and school districts for revenue lost due to the tax-exempt status of federal lands.
Revised March 2025
NFR Program History and Overview
Historically, the distribution of funds under the National Forest Receipts (NFR) program was authorized under a 1908 federal law (16 USC 500) where 25 percent of the annual income earned from activities within a national forest was shared with the state for distribution to boroughs, cities, and regional educational attendance areas (REAAs) located within the national forest.
In 2000, the United States Congress passed the Secure Rural Schools and Community Self Determination Act (SRS) which stabilized NFR funding for communities after years of declining revenues.
More information about NFR and SRS can be found on DCRA's website and U.S. Forest Service's website .