Publication 87, Guide to the California Timber Yield Tax

This publication is intended as a guide to the California Timber Yield Tax Law and your responsibilities as a timber owner. The timber yield tax is a property tax with a current rate of 2.9 percent. Timber owners must report and pay the tax when they harvest their trees, or “timber.” The Timber Yield Tax Law is administered by the California Department of Tax and Fee Administration (CDTFA). The tax revenue, less administrative costs, is returned to the county where the trees were harvested.

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Please note: This publication summarizes the law and applicable regulations in effect when the publication was written. However, changes in the law or in regulations may have occurred since that time. If there is a conflict between the information in this publication and the law or regulations, decisions will be based on the law or regulations and not on this publication.

Revision August 2026