Timber Tax

FOREST CONSERVATION AND TAXATION, RSA 79

Notice of Intent to Cut

In accordance with RSA 79, prior to the commencing of any timber or wood cutting operation, a Notice of Intent to cut must be filed by an owner (as defined in RSA 79:1, II) with the proper assessing officials in the city or town where such cutting is to take place.

Notice of Intent to Cut forms are available in the Assessor's office.
For more information, contact the Assessor's Office or refer to the New Hampshire Revised Statutes Online.



Report of Wood or Timber Cut

In accordance with RSA 79, every owner, who has filed a notice of intent to cut shall make under penalties of perjury and file with the assessment officials a report of all wood and timber cut within 60 days after completion of an operation.
The Department of Revenue Administration will mail the Report of Wood or Timber Cut form that is to be filed, to the owner, logger or forester.

For more information, contact the Assessor's Office or refer to the New Hampshire Revised Statutes Online.



Timber Yield Tax:
The assessing officials shall assess a normal yield tax at the rate of 10 percent on the stumpage value at the time of cutting within 30 days after receipt of a report of wood or timber cut.

For more information, contact the Assessor's Office or refer to the New Hampshire Revised Statutes Online.