Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024


Revenue and Taxation Code

Division 1. Property Taxation
Part 2. Assessment
Chapter 3. Assessment Generally

Article 1.7. Valuation of Timberland and Timber

Section 436

436. Timber exempt from property taxation. On the lien date for the 1977–78 fiscal year and thereafter, all timber on both privately and publicly owned lands shall be exempt from property taxation, including possessory interest taxation, and shall not be assessed for taxation purposes. Nothing herein shall preclude the assessment of trees standing on land not zoned as timberland production under this article for purposes of property taxation based on their aesthetic or amenity value.

History—Amended by Stats. 1982, Ch. 1489, Sec. 38.