Timber Yield Tax

Trees are taxable, based on their amenity or aesthetic value. Commercial timber is exempt from property taxation. At the time timber is harvested, a yield (or severance) tax is paid to the State Board of Equalization. All yield taxes paid on harvested timber, less State costs, are returned to the County of origin. For information on the Timber Yield Tax, contact the State Board of Equalization at 916-445-6964.