Publication 87, Guide to the California Timber Yield Tax
Completing Tax Forms

Calculating tax—the basic formula

The timber tax return (“return”) and timber tax harvest report (“harvest report”) take you through the steps necessary to calculate the amount of timber yield tax that you owe, if any. While there are several preliminary steps, the tax calculation can be simplified as a basic formula: Volume × Value × Tax Rate = Tax Due

You will supply the figures for the volume of the trees cut. The value and tax rate are established and provided by CDTFA, although you or your tax preparer must supply some information about the trees cut in order to determine which values apply.

Information needed to complete your return

You will need to have all of the following information on hand as you complete your return:

  • Your harvest plan or government contract number
  • The harvest, sale, or operation name, if one was used
  • The location, including the county, where the trees were cut
  • The dates the timber was scaled
  • Whether the cutting has been completed
  • The number of acres on which the harvest took place
  • Current CDTFA Harvest Values Schedule

In addition, you will need to know this information:

  • The species (type) of trees cut (examples: ponderosa pine, redwood, sugar pine, Douglas fir, western red cedar, white fir)
  • Whether the cutting was done to green or salvage (dead or dying trees)
  • The type of logging system used (the method used to move the trees from the stump to a truck or storage area)
  • The volume (quantity) cut and linear footage (scale ticket)

Where to find it

Some of the information will be available from the Timber Harvesting Plan, Exemption Notice, or Notice of Emergency Operations that you filed with Cal Fire (or from your federal government agency contract). The sawmill or your logger generally provides summaries showing most of the required information.

If you cannot find information you need regarding the salvage classification for the trees cut, the number of acres involved, or the logging system used, you should contact your forester or logger for assistance.

Timber value areas

To determine the timber value area for your harvest, refer to the Timber Value Areas map.