Property Tax

The STF severance tax applies to timber harvested from lands classified under the STF Program (ORS 321.700-754).  

Requirements

The following are subject to this tax:
  • Generally, any logs, chips, poles, and pilings removed from land classified under the STF Program.
  • Loads of logs sold by the ton unless the loads consist of small (less than 5 inches in diameter) utility-grade logs.
  • Loads of chips — unless they are made from logs of utility grade or lower and the chips are to be used as hog fuel.
Logs scaled as utility grade or lower are exempt from this tax.

We mail the STF severance tax forms between December and January to potential harvesters based on the information provided on the notification of operations filed with the Department of Forestry and STF applications from county assessors.
 
Returns are due by January 31 of the year following the harvest. Returns filed after this date will be assessed penalty and interest. A 5 percent penalty is assessed for returns filed between February 1 and April 30. Returns filed after April 30 receive a 25 percent penalty.
 

Rates

The tax rate is applied to each 1,000 board feet (MBF) of timber harvested. Rates for the current year are available after the specially assessed forestland values are certified on or before June 1st.

​STF Severance Tax Rates for Eastern Oregon
Period of time ​ Tax Rate
1/1/2013 thru 12/31/2013 $3.91
1/1/2014 thru 12/31/2014 $4.03
1/1/2015
thru
12/31/2015 $4.15
1/1/2016
thru
12/31/2016 $4.27
​1/1/2017 ​thru ​12/31/2017 ​$4.39
​STF Severance Tax Rates for Western Oregon​ ​ ​
Period of time​ ​ ​ Tax Rate
1/1/2013 thru 12/31/2013 $5.03
1/1/2014 thru 12/31/2014 $5.18
1/1/2015 thru 12/31/2015 $5.33
1/1/2016 thru 12/31/2016 $5.49
​1/1/2017 ​thru ​12/31/2017 ​$5.65