Tables of Owner Harvest Timber Values
For property tax purposes standing timber is taxed only once following its harvest or sale. Standing timber is taxed at 100 percent of its fair market value. It is subject to taxation even if the land underneath is exempt unless taxation has been prohibited by federal law or treaty. The commissioner is responsible each calendar year for providing the tax assessors with the weighted average price paid in pounds and measured volume of softwood and hardwood pulpwood, chip and saw logs, saw timber, poles, and fuel wood.