Property 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).
 
Forest Products Harvest Tax Rates ​ ​ ​
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.
Harvests during Estimated payments due
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 loads 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 loads log count comes from logs than have an 8" or larger scaling diameter, use the Saw logs conversion factor.

If the logs are to be used for:
Number
of units
Divide
by

=
Volume (MBF)

Chip logs

​_____ tons

11​

=​

______​_

​Saw logs

​_____ tons

7.5​

=​

_______​


If the product is:
Green tons
of chips
Divide
by

=
Volume (MBF)
Chip produced in the woods from:

Dead conifers logs


​_____ tons

5

=​

______​_
Chip produced in the woods from:

Green conifers or hardwoods


​_____ tons

​11

=​

_______​


If the product is:
Number
of units
Divide
by

=
Volume (MBF)
Poles and piling that are:

Up to 60' length


​_____ poles

8

=​

______​_
​Poles and piling that are:

Over 60' length


​_____ poles

3​

=​

_______​