Timber Yield Tax - Frequently Asked Questions

  1. What is the timber yield tax?
  2. How much is the timber yield tax and how is it calculated?
  3. When is the timber yield tax due?
  4. I did not harvest any timber this quarter; am I still required to file?
  5. Do you publish any information about the amount of timber harvested statewide and/or by county?
  6. Where can I obtain additional information about the timber yield tax?

  1. What is the timber yield tax?

    The timber yield tax is a tax in lieu of ad valorem property taxes on timber paid by timber owners when they harvest their timber.

  2. How much is the timber yield tax and how is it calculated?

    The timber yield tax rate is currently 2.9 percent. The amount of tax is calculated according to the volume of timber you harvest, the established value for the species harvested (Timber Harvest Value Schedules), and the tax rate.

  3. When is the timber yield tax due?

    The tax is paid on a quarterly basis and is due on or before the last day of the month following the quarter in which the scaling date for the timber harvested occurs. For example, if the timber was scaled between January 1 and March 31 the taxes would be due on or before April 30.

  4. I did not harvest any timber this quarter; am I still required to file?

    You must file a return for every quarter for which you are registered as a timber owner, even if you do not harvest any timber or owe any tax.

  5. Do you publish any information about the amount of timber harvested statewide and/or by county?

    Yes. Information about the amount of timber harvested both statewide and by county is available in "California Timber Harvest by County" and "California Timber Harvest Statistics".

  6. Where can I obtain additional information about the timber yield tax?

    The Publication 86, California Timber Yield Tax Brochure, is available on the Board’s Web site. Publication 87, Guide to the California Timber Yield Tax, may be obtained by calling the Information Center at 1-800-400-7115. Information Center staff will also be able to assist you with answers to general timber tax questions.