Timber Harvesting & Taxation
Prior to timber being cut from any property an “Intent to Cut” application must be completed and submitted to the Department of Assessment for approval. The application can be completed by the logger, but must be signed by the owner.
Every owner who has filed a notice of intent to cut shall report within 60 days of completion a report detailing the cut.
A "Timber Tax" at a rate of 10% of the stumpage value at the time of the cut will be assessed to the owner of the property.
Failure to follow the above may result in penalties as stated in RSA 79:12 Doomage.
The following are Exemptions to the Timber Tax:
- 10,000 board feet of logs and 20 cords of wood, per tax year, for personal use by the owner
- 10,000 board feet and 20 cords of wood for land conversion when all permits for the conversion have been received
- Shade and ornamental trees, usually considered to be within striking distance of a building
- Christmas Trees, fruit trees, and nursery stock
- Firewood used for maple syrup production
Please contact the Department of Assessment if there are any questions. The NH Department of Revenue Administration, 230-5950, can also provide valuable information and advice.