Timber
Standing timber is only taxed once it is harvested or sold. It is taxed at 100% of its fair market value. Timber harvested in this manner is subject to taxation even if the land it sits on is tax exempt*. Standing timber includes the following types of hardwood and softwood:
- pulpwood
- chip
- saw logs
- saw timber
- poles
- posts
- fuel wood
*Trees on tax exempt land may also be tax exempt if underlined by federal law or treaty.
Standing Timber Exclusions
Standing timber excludes the following types of trees:
- Orchard trees
- ornamental or Christmas trees
- by products (barks or stumps)
- fuel wood harvested by owner*
*Fuel wood must be used for the exclusive purpose of heating the owner's home.
More Information
For more information on timber tax and assessment, please view O.C.G.A. 48-5-7.5 or visit the Georgia Department of Revenue's website. Additional information about selling and assessing timber can be found at the U.S. Forest Service's Southern Research Station website.