Timber & Excavation

Timber & Excavation

TIMBER TAX AND CUTTING OPERATIONS

The owner of a property shall complete Form PA-7, Notice of Intent to Cut Wood or Timber (RSA 79:10), prior to beginning a cutting operation and at the beginning of each new tax year and file it with the municipality where the property to be cut is located. Cutting should take place within the tax year April 1st to March 31st. A supplemental Intent must be filed if the operation is going to extend past March 31st, and may extend the operation to June 1st. 

The Intent to Cut must be posted for 24 hours, exluding Sundays and holidays, prior to the Assessing official signing the Intent and assigning an operation number. However, the municipality does have 15 days to assign a number in accordance with guidelines (RSA 79:10 I (b)). The City of Dover will post the Intent to Cut with the Planning and City Clerk offices. 

After completion of the operation, a Report of Cut must be filed with assessing officials within 60 days, or no later than May 15th for operations still in progress through March 31. If a supplemental Intent was filed, the Report must be filed no later than August 15th, or within 60 days of completion. (RSA 79:11)

For additional forms, information and requirements on Timber, please refer to the NH Department of Revenue Adminstration or NH State Statutes regarding taxation. 

Notice of Intent to Cut Wood or Timber

EXCAVATION TAX AND OPERATIONS

The owner of a property as defined by RSA 72-B:2, VIII shall complete Form PA-38, Notice of Intent to Excavate, prior to beginning an operation and at the beginning of each new tax year and file it with the municipality where the property is located. An administration and enforcement fee of $100 made payable to the State of New Hampshire is due at the time of filing for operations over 1,000 cubic yards. A separate intent must be filed for each separate parcel. The operation should take place within the tax year April 1st to March 31st. A supplemental Intent must be filed if the operation is going to extend past the original timeframe or amount excavated. (RSA 72-B:8)

A Report of Excavated Materials must be filed within 30 days following the completion of excavating. (RSA 72-B:9)

For additional forms, information and requirements on Excavation, please refer to the NH Department of Revenue Adminstration or NH State Statutes regarding taxation. 

Notice of Intent to Excavate