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:
- saw logs
- saw timber
- 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.
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.
113 North Brooks St
Cleveland, GA 30528
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