Timber Valuations and Severance

Timberland Values for 2008-2012
Every four years values for the four classes of Louisiana timberland must be set under the Use Value Assessment. The values for 2008-2012 will not change from the previous four years. They are:

Class 1 - $40.52 per acre
Class 2 - $29.34 per acre
Class 3 - $13.95 per acre
Class 4 - $ 8.89 per acre

Severance tax set
Stumpage values for 2009 - Wednesday, December 10, 2008
The Louisiana Forestry Commission and the Louisiana Tax Commission set stumpage values to be used for timber severance tax computations. These values are in effect for January 1, 2009 through December 31, 2009.

The sawtimber and chip-n-saw regular severance tax rate is 2 1/4 percent of the sawtimber stumpage value. The pulpwood regular severance tax rate is 5 percent of the stumpage value.
 
Product 2009 Stumpage Value Severance Tax
Pine sawtimber $314.08/mbf$39.26.ton $7.07/mbf $.88/ton
Hdwd s.t $294.63/mbf $31.01/ton $6.63/mbf $.69/ton
Chip-n-saw $80.15/cord $29.68/ton $1.80/cord $.66/ton
Pine pulpwood $26.15/cord $9.68/ton $1.31/cord $.48/ton
Hdwd p.w. $17.02/cord $5.97/ton $.85/cord $.29/ton