About the tax
The small tract forestland (STF) severance tax applies to timber harvested from lands classified under the STF Program (ORS 321.700-754). The STF severance tax is in addition to the forest products harvest tax due on harvested timber.
Requirements
The following forest products 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 in 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 April 15 of the year following the harvest. Returns filed between April 16 and July 15 will be assessed a 5 percent penalty and interest. Returns filed after July 15 will be assessed a 25 percent penalty and interest.
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.
Period of time |
Tax Rate |
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 |
1/1/2018 |
thru |
12/31/2018 |
$4.52 |
1/1/2019 |
thru |
12/31/2019 |
$4.65 |
1/1/2020
|
thru |
12/31/2020 |
$4.78 |
1/1/2021
| thru
| 12/31/2021
| $4.92
|
1/1/2022
| thru
| 12/31/2022
| $5.06
|
Period of time |
Tax Rate |
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 |
1/1/2018 |
thru |
12/31/2018 |
$5.81 |
1/1/2019 |
thru |
12/31/2019 |
$5.98 |
1/1/2020
|
thru |
12/31/2020 |
$6.15 |
1/1/2021
| thru
| 12/31/2021
| $6.33
|
1/1/2022
| thru | 12/31/2022
| $6.51
|
STF 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 150-321-0640):
-
Loads of logs containing a minimum of 20 percent of the log count at 5", 6", and 7" scaling diameter, use the Chip
logs conversion factor.
-
Loads of logs in which all logs measure 5"
scale and larger or the load contains 3
or more logs with 8" or larger scaling diameter, use the Saw logs conversion factor.
Chip logs Green chip logs |
_____ tons |
11 |
= |
_______ |
Saw logs
Hardwood saw logs or small conifer saw logs
|
_____ tons |
7.5 |
= |
_______ |
Chip produced in the woods from: Green conifers or hardwoods |
_____ tons |
11 |
= |
_______ |
Poles and piling that are: Up to 60'
length |
_____ poles |
8 |
= |
_______ |
Poles and piling that are:
Over 60' length
|
_____ poles |
3 |
= |
_______ |