New Hampshire Statewide Rule
New Hampshire Timber Tax and Tree Cutting Rules
Key Facts
- Statute
- RSA 79 and RSA 227-J
- Required Filing
- Intent to Cut
- Timber Tax
- 10% of stumpage
- Penalty
- Up to doubled tax
Summary
New Hampshire RSA 79 governs timber harvesting statewide through the timber tax system. Landowners must file an Intent to Cut for commercial harvests, and the state preempts inconsistent local timber regulation while allowing reasonable local zoning controls.
I. (a) Every owner, as defined in RSA 79:1, II, shall, prior to commencing each cutting operation and at the beginning of each new tax year into which the cutting operation shall continue, file with the proper assessing officials in the city, town, or unincorporated place where such cutting is to take place a notice of intent to cut as provided by the commissioner of revenue administration, stating the owner's name, residence, an estimate of the volume of each species to be cut, and such other information as may be required. Except when a bond is required pursuant to RSA 79:3-a or RSA 79:10-a, II, a supplemental notice of intent shall not be required when the total volume of the cut exceeds the total volume reported in the intent to cut by less than 25 percent.
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?
Can my town add extra timber harvesting rules?
Sources
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