Intent to Cut Timber
The State of New Hampshire has a real estate tax, and timber is considered to be real estate and is therefore taxable. However, the method in which it is taxed is different from other real estate (as described in the State Constitution). Timber is only taxed at the time it is cut and at a rate which encourages the growing of timber.
Owners must make municipal assessing officials aware of cutting operations by filing a Notice of Intent to Cut Timber (Form PA-7). The Notice of Intent, which is required by law, notifies the assessing officials, NH Department of Revenue (DRA) and the NH Division of Forest & Lands.
In accordance with RSA 79:10, an owner (as defined in RSA 79:1,II) shall submit an "Intent to Cut" application to the Assessing Department before any timber can be cut from any property within the town limits, with these exceptions (MBF = 1000 board feet):
1. 10 MBF saw logs and 20 cords fuel wood for personal use by the owner. (RSA 79:1 II(b) 1&2)
2. 10 MBF saw logs and 20 cords of wood for land conversion purposes when all permits for the
conversion have been received.(RSA 79:1 II (b) 5)
3. Shade and ornamental trees, usually considered to be trees within striking distance of a
building. (RSA 79:2)
4. Christmas trees, fruit trees, and nursery stock and short rotation tree fiber. (RSA 79:2)
5. Any amount of firewood for maple syrup production. (RSA 79:1 II (b) 2)
6. Government and utilities not selling the wood.(RSA 79:1 II (b) 3 & 4)
(Items 1-6, No Intent required and Timber not taxable)
- The Notice of Intent to Cut (Form PA-7) may be obtained through the Assessing Department (digital version available below) or through the State of New Hampshire Department of Revenue Administration (NH DRA).
Intent to Cut Timber Form (PA-7)
Synopsis of Timber Tax Law