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.

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