| Where the Tax Receipts Go |
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Small Tract Forestland (STF) Severance Tax
Receipts from the STF Severance Tax recover the 80 percent of property taxes that are not being paid through the annual property tax system. State law (ORS 321.751) directs the Department of Revenue to distribute 60.5 percent of the receipts to the State School Fund, 4.5 percent to the Community College Support Fund, and 35 percent to county funds. We compare the value of STF Option lands in each county to the total value of STF Option lands in eastern or western Oregon to compute the receipts each county receives. Counties treat the receipts as resource to their general fund.
Forest Products Harvest Tax
The distribution of Forest Products Harvest Tax receipts varies from one year to the next. The portion of money each recipient gets depends upon the portion of tax rate allocated to each agency. For 2005, the receipts will be distributed as displayed in the chart below:
2005 Forest Products Harvest Tax Distribution
The portion of the tax rates allocated to the Department of Forestry (46 percent) and to OSU (24 percent) are determined by the Legislature. This is done every two years. The Oregon Forest Resources Institute sets its rate based upon guidelines established in law. This rate can change every year.
The Department of Revenue distributes Forest Products Harvest Tax quarterly.
Last revised February 16, 2005.
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