Property Tax

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Small tract forestland (STF) severance tax

​​​​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​.

Requ​irements

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.

Rate​s

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
​1/1/2014 ​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
STF Severance Tax Rates for Western Oregon
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.

If the logs are to be used for:		 Number
of units		 Divide
by
=		 Volume (MBF)
​Chip logs

Green chip logs
​_____ tons
11​
=​
______​_
​Saw logs

Hardwood saw logs or small conifer saw logs
​_____ tons
7.5​
=​
_______​

If the product is:		 Green tons
of chips		 Divide
by
=		 Volume (MBF)
​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​
=​
_______​​