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

• December 27, 2018 Meeting

Adopted Harvest Values Schedules

• Harvest Values Schedules January 1, 2019 – June 30, 2019
• Harvest Values Schedules July 1, 2018 – December 31, 2018
• Historical Data

Timber Advisory Committee

• November 27, 2018 Meeting
  • Draft Minutes
• November 8, 2018 Meeting
  • Draft Minutes
• May 10, 2018 Meeting
  • Draft Minutes
• Timber Advisory Committee History
• Historical Data

Timber Yield Tax Harvesting Statistics

• California Timber Harvest by County 2017
• California Timber Harvest By County 1994–2016
• California Timber Harvest Statistics 1978-2017

Timberland Production Zone (TPZ)

• 2018 Timberland Production Zone Values
• Timberland Production Zone Values 1977-2017

Information About

• Frequently Asked Questions
• Register online to receive notice of the Timber Tax Notices via email

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.