Timber Yield Tax &
Harvest Values Schedules

Timber Yield Tax & Harvest Values Schedules

The Timber Yield Tax is a property tax paid by timber owners when they harvest trees, or timber. The California Department of Tax and Fee Administration (CDTFA) administers and collects the Timber Yield Tax, which, after state administrative costs, is allocated to the counties where the timber was harvested. The CDTFA also determines the harvest values of timber and timberland production zone values.

Special Notices

Public Notice to Adopt Timber Harvest Schedules

Adopted Harvest Values Schedules

Harvest Values Schedules Pending Approval

Suggested Harvest Values Schedules for January 1, 2019 – June 30, 2019

Timber Advisory Committee

Timber Yield Tax Harvesting Statistics

Timberland Production Zone (TPZ)

Information About

Registration

Are you required to register?

The CDTFA receives notice of timber harvest permits filed with CAL FIRE and of federal government agency timber harvest contracts. If you filed harvest forms with CAL FIRE or purchased a timber contract from federal agencies such as the USFS or BLM, the CDTFA will establish a timber yield tax account for you and assign an account number. Your registration will remain in effect until you notify the CDTFA that you will no longer harvest timber. Exception: The CDTFA will not register the owners of timber harvests that appear to have, in total, an immediate harvest value of $3,000 or less within a quarter.

If you own and harvest timber without authorization from CAL FIRE or the federal government, use a timber harvest plan approved for someone else, or sell Christmas trees from a Christmas tree farm, it is your responsibility to contact the CDTFA to register for the timber yield tax.

There is no online registration with the CDTFA.

Forms & Publications

Resources

  • California Timber Yield Tax Law

Contact Us

If you have questions regarding this program, please contact Timber Tax Program at the following address or telephone number:

Timber Tax Program, MIC: 57
California Department of Tax and Fee Administration
450 N Street
PO Box 942879
Sacramento, CA 94279-0057

Telephone 800-400-7115
(TTY: 711)

Email Your Tax Questions