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

PA-7 Notice of Intent to Cut Wood or Timber form

DOES EVERYONE NEED TO FILE AN INTENT TO CUT AND PAY TIMBER TAX?

There are circumstances when an owner is not required to file an Intent to Cut and be subject to the Timber Tax. The requirements for these exceptions are summarized below and further explained under "Exemptions" on the PA-7 Intent to Cut form, as well as in RSA 79:1, II(b). Please review these documents prior to deciding not to file. If you have any questions about whether you should file, please contact our office at 603-516-6014. 

Excerpts from the RSA 79:1, II(b) and 79:2 regarding those persons not required to file an Intent to Cut are listed below:

(1) A person who cuts, within the tax year, up to 10,000 board feet of logs from his own land for use in the construction, reconstruction, or alteration of his own buildings, structures, or fences situated in the state of New Hampshire; provided that such buildings are not being built for sale purposes;
(2) A person who cuts or causes to be cut, within the tax year, up to 20 cords of fuel wood for his own consumption in the state of New Hampshire for domestic fuel purposes, or any amount for the manufacture of maple sugar or syrup;
(3) Federal government, state government, cities, towns, school districts, or other political subdivisions which cut wood or timber for their own use, on lands under their ownership or jurisdiction or both.
(4) Persons engaged in the clearing or maintaining of rights-of-way or water storage reservoir areas incidental to the furnishing of utility services or transportation services to the public; provided, however, that when the person clearing or causing the clearing of said right-of-way sells or agrees to sell the wood or timber, he shall be deemed to be an "owner" as defined in subparagraph (a) above.
(5) A person who cuts or causes to be cut, within the tax year, up to 10,000 board feet of logs and 20 cords of wood or the equivalent in whole tree chips, from the person's own land within a municipality, for land conversion purposes other than timber growing and forest uses, provided that those persons intending to convert the use of the land have secured all required permits including, but not limited to, building permits, subdivision or zoning permits, excavation permits, or site plan approvals, as necessary for the use to which the land will be converted, and are able to furnish proof of such permits.

RSA 79:2 Release From Taxes – All growing wood and timber except fruit trees, sugar orchards, nursery stock, Christmas trees, and trees maintained only for shade or ornamental purposes or for genetically-engineered short rotation tree fiber, shall be released from the general property tax, but the land on which such growing wood and timber stands shall be assessed. Fruit trees, nursery stock, Christmas trees, trees maintained only for shade or ornamental purposes or for genetically-engineered short rotation tree fiber, and trees harvested from sugar orchards for the purpose of enhancing maple sap production, shall not be subject to the yield tax under RSA 79:3.

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

PA-38 Notice of Intent to Excavate form