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 is excluded (subtracted) from the total harvest volume that is reported on the FPHT return. Owners are required to file harvest returns even if the total harvest volume is less than 25 MBF (1,000 board feet) and no tax is owed.
Requirements
The following forest products 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 in January based on the information provided on the notification of operations filed with the Department of Forestry.
Returns are due by April 15 of the year following the harvest. A 5 percent penalty is assessed for returns filed between April 16 and July 15. Returns filed after July 15 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 MBF. To calculate MBF, divide board feet (BF) by 1,000. Example: 12,000 BF/1,000=12 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 |
| 1/1/2019 | thru | 12/31/2019 | $4.2811 |
1/1/2020
| thru | 12/31/2020 | $4.1322 |
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 regardless of when the actual harvest is scheduled to occur.
| January – March | April 30 | 25%
|
| April – June | July 31 | 25%
|
| July – September | October 31 | 25%
|
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 |
= |
_______ |