HB 1148

This analysis was prepared by non-partisan legislative staff for the use of legislative members in their deliberations. This analysis is not a part of the legislation nor does it constitute a statement of legislative intent.

As Reported by Senate Committee On:

Natural Resources & Parks, March 28, 2017

Title: An act relating to extending the expiration date for reporting requirements on timber purchases.

Brief Description: Extending the expiration date for reporting requirements on timber purchases.

Sponsors: Representatives J. Walsh, Chapman, Vick, Blake, Orcutt and Muri.

Brief History: Passed House: 3/08/17, 97-0.

Committee Activity: Natural Resources & Parks: 3/21/17, 3/28/17 [DP].

Brief Summary of Bill

  • Extends the expiration of the timber purchase reporting requirement by three years.


Majority Report: Do pass.

Signed by Senators Pearson, Chair; Hawkins, Vice Chair; Van De Wege, Ranking Minority Member; Fortunato and McCoy.

Staff: Kelsey Morfitt (786-7407)

Background: Department of Revenue (DOR). Statute mandates that DOR supervise and administer tax assessments for real and personal property in a uniform manner across the state. This includes administering the state's tax on timber and forestlands.

Buyers who purchase 200,000 board feet or more of timber must report sale details to DOR. The report must include the total sale price and total acreage involved, among other details. The report is due by the end of the month in which the buyer purchased the timber.

Summary of Bill: The expiration of required reporting by timber purchasers is extended from July 1, 2018, to July 1, 2021.

Appropriation: None.

Fiscal Note: Not requested.

Creates Committee/Commission/Task Force that includes Legislative members: No.

Effective Date: Ninety days after adjournment of session in which bill is passed.

Staff Summary of Public Testimony: PRO: The sunset every three years protects private landowners in case there is a big change in tax policy. Private forest landowners are taxed at 5 percent of gross revenues. The regional stumpage tax is based on timber value tables, which are derived from this reporting requirement.

Persons Testifying: John Ehrenreich, WFPA/Director of Forest Tax & Economics

Persons Signed In To Testify But Not Testifying: No one.