Harvest Value Schedule - California State Board Of Equalization Page 5
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6CALIFORNIA STATE BOARD OF EQUALIZATION
HARVEST VALUE SCHEDULES, EFFECTIVE JANUARY 1 THROUGH JUNE 30, 2001
(Adopted by the California State Board of Equalization, December 13, 2000)
TABLE G - TIMBER HARVEST VALUES - This table shows the harvest values for the timber by species, size and timber value area. The taxpayer makes the adjustments
for the logging system, for small total volume on the harvest operation, low volume per acre on the harvest operation, and county location if the operation qualifies.
Tractor Logging (Logging Code T)
SPECIES
VOLUME
TIMBER VALUE AREA
SPECIES
CODE
PER LOG
SIZE
1
2N
2S
3
4
5
6
7
8
9N
9S
CODE
Over 300
1
400
320
300
600
600
600
600
650
600
600
250
Ponderosa Pine
PPG
150-300
2
320
240
230
500
500
500
500
510
400
430
200
Under 150
3
250
190
150
320
340
330
370
370
320
350
150
Hem/fir
FG
N/A
N/A
180
150
140
250
240
210
310
290
230
200
100
Over 300
1
530
450
400
460
470
450
510
490
420
250
100
Douglas-fir
DFG
150-300
2
400
350
300
410
420
400
460
430
370
210
100
Under 150
3
360
300
270
350
360
310
430
390
340
200
100
Incense Cedar
ICG
N/A
N/A
300
260
NA
310
310
320
400
370
290
340
100
Over 300
1
1300
1200
1100
NA
NA
1050
NA
NA
NA
NA
NA
Redwood
RG
150-300
2
1100
1100
1000
NA
NA
950
NA
NA
NA
NA
NA
Under 150
3
1000
1000
900
NA
NA
850
NA
NA
NA
NA
NA
Port-Orford Cedar
PCG
Over 125
1
2000
NA
NA
1900
1900
NA
NA
NA
NA
NA
NA
NAP t O f d C d
125 & Under
2
300
NA
NA
300
300
NA
NA
NA
NA
NA
NA
ADJUSTMENTS
Logging System:
Small Total Volume:
Deduct $40 for volumes which were yarder/skyline logged (Logging Code S)
Deduct $50 if total volume harvested this quarter is less than 300 MBF
Deduct $140 for volumes which were helicopter logged (Logging Code H)
Deduct $100 if total volume harvested this quarter is less than 100 MBF
Deduct $150 if total volume harvested this quarter is less than 25 MBF
County:
Low Volume Per Acre:
Deduct $60 if harvesting was located in any of the following counties:
Deduct $25 if the average volume harvested this quarter is under
Marin, Monterey, San Mateo, Santa Clara, or Santa Cruz
5 MBF per acre
$ 1 PER MBF IS THE MINIMUM HARVEST VALUE ALLOWABLE AFTER ADJUSTMENTS
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