Washington Administrative Code
Title 458 - Revenue, Department of
Chapter 458-40 - Taxation of forest land and timber
Section 458-40-660 - Timber excise tax-Stumpage value tables-Stumpage value adjustments
Current through Register Vol. 24-06, March 15, 2024
(1) Introduction. This rule provides stumpage value tables and stumpage value adjustments used to calculate the amount of a harvester's timber excise tax.
(2) Stumpage value tables. The following stumpage value tables are used to calculate the taxable value of stumpage harvested from January 1 through June 30, 2024:
Washington State Department of Revenue
WESTERN WASHINGTON STUMPAGE VALUE TABLE
January 1 through June 30, 2024
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1) Starting January 1, 2019, there are no Haul Zone adjustments.
Species Name |
Species Code |
SVA (Stumpage Value Area) |
Stumpage Values |
Douglas-fir(2) |
DF |
1 2 3 4 5 9 |
$511 528 579 585 549 497 |
Western Hemlock and Other Conifer(3) |
WH |
1 2 3 4 5 9 |
261 315 333 312 327 247 |
Western Redcedar(4) |
RC |
1-5 9 |
1,173 1,159 |
Ponderosa Pine(5) |
PP |
1-5 9 |
163 149 |
Red Alder |
RA |
1-5 9 |
511 497 |
Black Cottonwood |
BC |
1-5 9 |
61 |
Other Hardwood |
OH |
1-5 9 |
170 156 |
Douglas-fir Poles &Piles |
DFL |
1-5 9 |
975 961 |
Western Redcedar Poles |
RCL |
1-5 9 |
1,918 1,904 |
Chipwood(6) |
CHW |
1-5 9 |
15 13 |
RC Shake & Shingle Blocks(7) |
RCS |
1-9 |
389 |
Posts(8) |
LPP |
1-9 |
0.35 |
DF Christmas Trees(9) |
DFX |
1-9 |
0.25 |
Other Christmas Trees(9) |
TFX |
1-9 |
0.50 |
(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680. (2) Includes Western Larch. (3) Includes all Hemlock, Spruce and true Fir species, or any other conifer not listed on this page. (4) Includes Alaska-Cedar. (5) Includes all Pines in SVA 1-5 & 9. (6) Stumpage value per ton. (7) Stumpage value per cord. (8) Includes Lodgepole posts and other posts, Stumpage value per 8 lineal feet or portion thereof. (9) Stumpage value per lineal foot. |
Washington State Department of Revenue
EASTERN WASHINGTON STUMPAGE VALUE TABLE
January 1 through June 30, 2024
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1) Starting January 1, 2019, there are no Haul Zone adjustments.
Species Name |
Species Code |
SVA (Stumpage Value Area) |
Stumpage Values |
Douglas-fir(2) |
DF |
6 7 |
$360 374 |
Western Hemlock and |
WH |
6 |
256 |
Other Conifer(3) |
7 |
270 |
|
Western Redcedar(4) |
RC |
6 7 |
879 893 |
Ponderosa Pine(5) |
PP |
6 7 |
149 163 |
Other Hardwood |
OH |
6 7 |
1 9 |
Western Redcedar Poles |
RCL |
6 7 |
1,486 1,500 |
Chipwood(6) |
CHW |
6 7 |
1 1 |
Small Logs(6) |
SML |
6 7 |
14 16 |
RC Shake & Shingle Blocks(7) |
RCS |
6-7 |
389 |
Posts(8) |
LPP |
6-7 |
0.35 |
DF Christmas Trees(9) |
DFX |
6-7 |
0.25 |
Other Christmas Trees(9) |
TFX |
6-7 |
0.50 |
(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680. (2) Includes Western Larch. (3) Includes all Hemlock, Spruce and true Fir species, and Lodgepole Pine in S VA 6-7, or any other conifer not listed on this table. (4) Includes Alaska-Cedar. (5) Includes Western White Pine in SVA 6-7. (6) Stumpage value per ton. (7) Stumpage value per cord. (8) Includes Lodgepole posts and other posts, Stumpage value per 8 lineal feet or portion thereof. (9) Stumpage value per lineal foot. |
(3) Harvest value adjustments. The stumpage values in subsection (2) of this rule for the designated stumpage value areas are adjusted for various logging and harvest conditions, subject to the following:
Federal Timber Sales: All species except Alaska-cedar. (Stat. Ref. - 36 C.F.R. 223.10)
State, and Other Nonfederal, Public Timber Sales: Western Redce-dar only. (Stat. Ref. - 50 U.S.C. appendix 2406.1)
The following harvest adjustment tables apply from January 1 through June 30, 2024:
TABLE 9-Harvest Adjustment Table Stumpage Value Areas 1, 2, 3, 4, 5, and 9
January 1 through June 30, 2024
Type of Adjustment |
Definition |
Dollar Adjustment Per Thousand Board Feet Net Scribner Scale |
I. Volume per acre | ||
Class 1 |
Harvest of 30 thousand board feet or more per acre. |
$0.00 |
Class 2 |
Harvest of 10 thousand board feet to but not including 30 thousand board feet per acre. |
-$15.00 |
Class 3 |
Harvest of less than 10 thousand board feet per acre. |
-$35.00 |
II. Logging conditions | ||
Class 1 |
Ground based logging a majority of the unit using tracked or wheeled equipment or draft animals. |
$0.00 |
Class 2 |
Logging a majority of the unit: Using an overhead system of winch-driven cables and/or logging on slopes greater than 45% using tracked or wheeled equipment supported by winch-driven cables. |
-$85.00 |
Class 3 |
Applies to logs yarded from stump to landing by helicopter. This does not apply to special forest products. |
-$200.00 |
III. Remote island adjustment: | ||
For timber harvested from a remote island |
-$50.00 |
|
IV. Thinning |
||
A limited removal of timber described in WAC 458-40-610 (28) |
-$100.00 |
TABLE 10-Harvest Adjustment Table Stumpage Value Areas 6 and 7
January 1 through June 30, 2024
Type of Adjustment |
Definition |
Dollar Adjustment Per Thousand Board Feet Net Scribner Scale |
I. Volume per acre | ||
Class 1 |
Harvest of more than 8 thousand board feet per acre. |
$0.00 |
Class 2 |
Harvest of 8 thousand board feet per acre and less. |
-$8.00 |
II. Logging conditions | ||
Class 1 |
The majority of the harvest unit has less than 40% slope. No significant rock outcrops or swamp barriers. |
$0.00 |
Class 2 |
The majority of the harvest unit has slopes between 40% and 60%. Some rock outcrops or swamp barriers. |
-$50.00 |
Class 3 |
The majority of the harvest unit has rough, broken ground with slopes over 60%. Numerous rock outcrops and bluffs. |
-$85.00 |
Class 4 |
Applies to logs yarded from stump to landing by helicopter. This does not apply to special forest products. |
-$200.00 |
Note: |
A Class 2 adjustment may be used for slopes less than 40% when cable logging is required by a duly promulgated forest practice regulation. Written documentation of this requirement must be provided by the taxpayer to the department of revenue. |
|
III. Remote island adjustment: | ||
For timber harvested from a remote island |
-$50.00 |
|
IV. Thinning | ||
A limited removal of timber described in WAC 458-40-610 (28) |
-$60.00 |
TABLE 11-Domestic Market Adjustment
Class |
Area Adjustment Applies |
Dollar Adjustment Per Thousand Board Feet Net Scribner Scale |
SVAs 1 through 5 only: |
$0.00 |
|
Note: |
This adjustment only applies to published MBF sawlog values. |
(4) Damaged timber. Timber harvesters planning to remove timber from areas having damaged timber may apply to the department of revenue for an adjustment in stumpage values. The application must contain a map with the legal descriptions of the area, an accurate estimate of the volume of damaged timber to be removed, a description of the damage sustained by the timber with an evaluation of the extent to which the stumpage values have been materially reduced from the values shown in the applicable tables, and a list of estimated additional costs to be incurred resulting from the removal of the damaged timber. The application must be received and approved by the department of revenue before the harvest commences. Upon receipt of an application, the department of revenue will determine the amount of adjustment to be applied against the stumpage values. Timber that has been damaged due to sudden and unforeseen causes may qualify.
(5) Forest-derived biomass, has a $0/ton stumpage value.
Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096 and 84.33.091. WSR 13-02-034, § 458-40-660, filed 12/21/12, effective 1/1/13; WSR 12-14-065, § 458-40-660, filed 6/29/12, effective 7/1/12. Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, 84.33.091 and 84.33.140. WSR 12-02-040, § 458-40-660, filed 12/29/11, effective 1/1/12. Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096 and 84.33.091. WSR 11-14-051, § 458-40-660, filed 6/29/11, effective 7/1/11; WSR 11-02-014, § 458-40-660, filed 12/29/10, effective 1/1/11; WSR 10-14-095, § 458-40-660, filed 7/6/10, effective 7/6/10; WSR 10-02-032, § 458-40-660, filed 12/29/09, effective 1/1/10; WSR 09-14-109, § 458-40-660, filed 6/30/09, effective 7/1/09; WSR 09-02-043, § 458-40-660, filed 12/31/08, effective 1/1/09; WSR 08-14-085, § 458-40-660, filed 6/27/08, effective 7/1/08; WSR 08-02-064, § 458-40-660, filed 12/28/07, effective 1/1/08; WSR 07-14-095, § 458-40-660, filed 6/29/07, effective 7/1/07; WSR 07-02-039, § 458-40-660, filed 12/26/06, effective 1/1/07; WSR 06-14-064, § 458-40-660, filed 6/30/06, effective 7/1/06; WSR 06-02-005, § 458-40-660, filed 12/22/05, effective 1/1/06; WSR 05-14-087, § 458-40-660, filed 6/30/05, effective 7/1/05; WSR 05-02-040, § 458-40-660, filed 12/30/04, effective 1/1/05; WSR 04-14-033, § 458-40-660, filed 6/29/04, effective 7/1/04; WSR 04-01-125, § 458-40-660, filed 12/18/03, effective 1/1/04; WSR 03-14-072, § 458-40-660, filed 6/26/03, effective 7/1/03. Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, 84.33.091, and 84.33.140. WSR 03-02-004, § 458-40-660, filed 12/19/02, effective 1/1/03. Statutory Authority: RCW 82.32.300, 84.33.096, and 84.33.091. WSR 02-14-019, § 458-40-660, filed 6/21/02, effective 7/1/02. Statutory Authority: RCW 82.32.300, 84.33.096, 84.33.091 and 84.33.120. WSR 02-02-033, § 458-40-660, filed 12/24/01, effective 1/1/02. Statutory Authority: RCW 82.32.300, 84.33.096, and 84.33.091. WSR 01-13-105, § 458-40-660, filed 6/20/01, effective 7/1/01; WSR 01-02-020, § 458-40-660, filed 12/21/00, effective 1/1/01. Statutory Authority: RCW 82.32.300, 84.33.096, 84.33.091, 82.32.060, and 84.33.077. WSR 00-19-067, § 458-40-660, filed 9/19/00, effective 1/1/01. Statutory Authority: RCW 82.32.300, 84.33.096 and 84.33.091. WSR 00-14-011, § 458-40-660, filed 6/27/00, effective 7/1/00; WSR 00-02-019, § 458-40-660, filed 12/27/99, effective 1/1/00; WSR 99-14-055, § 458-40-660, filed 6/30/99, effective 7/1/99; WSR 99-02-032, § 458-40-660, filed 12/30/98, effective 1/1/99; WSR 98-14-083, § 458-40-660, filed 6/30/98, effective 7/1/98; WSR 98-02-015, § 458-40-660, filed 12/30/97, effective 1/1/98; WSR 97-14-068, § 458-40-660, filed 6/30/97, effective 7/1/97. Statutory Authority: RCW 82.32.330, 84.33.096 and 84.33.091. WSR 97-02-069, § 458-40-660, filed 12/31/96, effective 1/1/97; WSR 96-14-063, § 458-40-660, filed 6/28/96, effective 7/1/96; WSR 96-02-057, § 458-40-660, filed 12/29/95, effective 1/1/96. Statutory Authority: RCW 82.32.330, 84.33.096 and 84.33.200. WSR 95-18-027, § 458-40-660, filed 8/25/95, effective 9/25/95. Statutory Authority: RCW 82.32.300 and 84.33.096. WSR 95-02-038, § 458-40-660, filed 12/30/94, effective 1/1/95. Statutory Authority: RCW 84.33.091, 84.32.300 [82.32.300] and 84.33.096. WSR 94-14-048, § 458-40-660, filed 6/30/94, effective 7/1/94; WSR 94-02-047, § 458-40-660, filed 12/30/93, effective 1/1/94; WSR 93-14-051, § 458-40-660, filed 6/30/93, effective 7/1/93; WSR 93-02-025, § 458-40-660, filed 12/31/92, effective 1/1/93; WSR 92-14-083, § 458-40-660, filed 6/29/92, effective 7/1/92; WSR 92-02-067, § 458-40-660, filed 12/31/91, effective 1/1/92. Statutory Authority: RCW 84.33.096 and 82.32.300. WSR 91-14-077, § 458-40-660, filed 6/28/91, effective 7/1/91; WSR 91-09-030, § 458-40-660, filed 4/12/91, effective 5/13/91; WSR 91-02-088, § 458-40-660, filed 12/31/90, effective 1/31/91; WSR 90-14-033, § 458-40-660, filed 6/29/90, effective 7/30/90; WSR 90-02-049, § 458-40-660, filed 12/29/89, effective 1/29/90. Statutory Authority: Chapter 84.33 RCW and RCW 84.33.091. WSR 89-14-051 (Order FT-89-2), § 458-40-660, filed 6/30/89; WSR 89-02-027 (Order FT-88-5), § 458-40-660, filed 12/30/88; WSR 88-14-032 (Order FT-88-2), § 458-40-660, filed 6/30/88; WSR 88-02-026 (Order FT-87-5), § 458-40-660, filed 12/31/87. Statutory Authority: Chapter 84.33 RCW. WSR 87-14-042 (Order 87-2), § 458-40-660, filed 6/30/87; WSR 87-02-023 (Order 86-4), § 458-40-660, filed 12/31/86.