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
- Timber Tax Return Online Filing Effective August 12, 2019
- Correction to the Salvage Timber Species Code
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
Timber Advisory Committee
- May 15, 2019, Meeting Notice
- November 27, 2018 Meeting
- November 8, 2018 Meeting
- May 10, 2018 Meeting
- Timber Advisory Committee History
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)
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.
Rates
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)
Make a Payment
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)
Resources
Contact Us
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
Telephone 800-400-7115
(TTY: 711)