Timber Yield Tax & Harvest Values Schedules
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.
Public Notice to Adopt Timber Harvest Schedules
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
- November 8, 2018 Meeting
- May 10, 2018 Meeting
- 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)
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.
Returns & Reports
- Timber Tax Harvest Report, CDTFA-401-APT
- Timber Tax Return, CDTFA-401-1PT
- Timber Tax Return (Supplement), CDTFA-401-SPT
- How to prepare a Timber Tax Harvest Report (Step 1 of 2)
- How to prepare a Timber Tax Return (Step 2 of 2)
Forms & Publications
- Timber and Timberland Values Manual, (07/07)
- Publication 43, California Timber Yield Tax Law, (06/11)
- Publication 86, California Timber Yield Tax, (03/18)
- Publication 87, Guide to the Timber Yield Tax, (03/18)
- California Timber Yield Tax Law
If you have questions regarding this program, please contact Timber Tax Program at the following address or telephone number:
Timber Tax Program, MIC: 57
California Department of Tax and Fee Administration
450 N Street
PO Box 942879
Sacramento, CA 94279-0057