New Hampshire Tree Removal Law (2026)

Key Facts

Statute: RSA 79 and RSA 227-J
Required Filing: Intent to Cut
Timber Tax: 10% of stumpage
Penalty: Up to doubled tax

Full Breakdown

Under RSA 79, anyone harvesting timber for commercial value in New Hampshire must file an Intent to Cut form with the local assessing officials before cutting begins. A 10% timber tax applies to the stumpage value. RSA 79:1 exempts personal-use cutting under certain volume thresholds and shade or ornamental trees on improved property. The state Division of Forests and Lands enforces forestry standards, and RSA 227-J governs basal area, slash, and water quality protections during harvest. Municipalities cannot impose timber taxes beyond the state framework but may regulate harvesting through zoning, wetlands, and steep slope ordinances.

Violations & Penalties

Cutting without filing Intent to Cut, doubled timber tax penalties, fines up to $2,000 per RSA 79:28, and potential restoration orders for water quality violations.

Frequently Asked Questions

Do I need a permit to remove trees on my New Hampshire property?

Commercial harvests require an Intent to Cut filing and timber tax payment. Personal firewood and small cutting under 10,000 board feet for own use is generally exempt under RSA 79:1.

Can my town add extra timber harvesting rules?

Towns cannot impose additional timber taxes but may apply zoning, wetlands, shoreland, and steep slope regulations consistent with state forestry law and best management practices.

New Hampshire Timber Tax and Tree Cutting Rules