Timber Yield Tax & Harvest Values Schedules

IMPORTANT INFORMATION

On August 12, 2019, your permit, license and/or account will move into the new CDTFA online services system. For more information on our online service enhancements, see Special Notice L-598. This change may require customers or agents to create a Username and Password for the new system on and after August 12, 2019.

If you already have a Username and Password to log in and file your return for a Sales and Use Tax, eWaste, and/or Tire Fee account, no additional action is required as you will be able to view all your accounts in the new system on and after August 12, 2019. If you currently use the online services system to file your returns for any of the accounts above and have not yet created your Username or Password, please go to our Login webpage and click on Sign Up Now to start the enrollment process. For video instructions, visit our tutorials page on our website.

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

Timber Advisory Committee

May 15, Meeting Notice
- May 15 Agenda
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

Timberland Production Zone (TPZ)

Information About

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.