About the tax
The forest products harvest tax (FPHT) applies to timber harvested from any land in Oregon, except most tribal lands. No distinction is made between timber harvested from private lands or government-owned lands. The first 25,000 board feet (25 MBF) of timber harvested by an owner each year are exempt.
Requirements
The following are subject to this tax:
- Generally, any logs or chips harvested.
- Logs scaled as utility grade or greater and logs sold by the ton.
- Loads of chips unless they are made from logs that do not meet utility grade or better, and the chips are to be used as "hog fuel."
We mail the forms for the FPHT return between December and January based on the information provided on the notification of operations filed with the Department of Forestry.
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 Oregon Legislature and the Oregon Forest Resources Institute (OFRI) board of directors develop the FPHT tax rates. These rates are applied to each 1,000 board feet (MBF).
| Period of Time |
Tax Rate |
| 1/1/2014 |
thru |
12/31/2014 |
$3.5316 |
| 1/1/2015 |
thru |
12/31/2015 |
$3.5316 |
| 1/1/2016 |
thru |
12/31/2016 |
$3.7287 |
| 1/1/2017 |
thru |
12/31/2017 |
$3.7487 |
| 1/1/2018 |
thru |
12/31/2018 |
$4.2311 |
Estimated payments
If you expect to owe $1,500 or more for the calendar year, you must make quarterly estimated tax payments by the due dates listed below. Estimated payments must be at least one quarter of your estimated tax for the calendar year.
| January – March |
April 30 |
| April – June |
July 30 |
| July – September |
October 31 |
We’ll mail you an
Estimate of Timber Tax Liability coupon to submit with your payment if you owed more than $1,500 for the previous calendar year. If you need coupons and haven’t received them, please contact us.
Estimated payments aren’t required for the STF Severance Tax, but you can make early payments if you prefer. Contact us to request payment coupons.
FPHT Measurement Conversion to MBF
Logs, chips, poles, and piling must be reported in thousands of board feet (MBF). Products not measured in board feet must be converted to MBF.
Use the following criteria for determining which conversion factors to use (OAR 150-321-0020):
-
When less than 10 percent of the load’s log
count comes from logs that have an 8"
or larger scaling diameter, use the
Chip logs conversion factor.
-
When 10 percent or more of the load’s log count comes from logs than
have an 8"
or larger scaling
diameter, use the
Saw logs conversion factor.
Chip logs |
_____ tons |
11 |
= |
_______ |
Saw logs
|
_____ tons |
7.5 |
= |
_______ |
| Chip produced in the woods from: Dead conifers logs |
_____ tons |
5 |
= |
_______ |
| Poles and piling that are: Up to 60'
length |
_____ poles |
8 |
= |
_______ |
| Poles and piling that are:
Over 60' length
|
_____ poles |
3 |
= |
_______ |