Timber Bureau

The NH Department of Revenue Administration (DRA) is responsible for the administration and enforcement of RSA 79, Forest Conservation and Taxation. The Timber Bureau of the DRA Municipal and Property Division, administers and enforces the proper filing of applicable forms and reporting of timber cutting operations. The timber tax appraisers also perform individual training sessions for new personnel or upon request.

TIMBER TAX YEAR
APRIL 1 - MARCH 31

Contact the Timber Tax Appraisers with questions, concerns or inquiries.

Rick Evans, Timber Tax Appraiser | (603) 419-0216 | Rick.G.Evans@dra.nh.gov

General Information

• Timber Tax Law Synopsis
• Guide to Determining Stumpage Values

Municipal Information

• Intent Numbering Sheet | Intent Numbering Instructions
• Intent to Cut Review and Approval Checklist
• Sample No Report Letters
• Timeline for Timber Tax Reporting
• PA-9 Certification of Yield Taxes Assessed - Single Operation
• PA-9 Certification of Yield Taxes Assessed - Multiple Operation(s) (Up to 4)
• Timber Matrix Worksheet (Excel) | Timber Matrix Worksheet Instructions
  (Used when no timber tax assessment worksheet is provided)
• Timber Tax Assessment Worksheet
  (Provided by Municipalities with returned signed Intent)

• Comparative Stumpage Value List

• Conversion Formulas

Average Stumpage Values - Timber Districts | Map | List of Towns

Stumpage values are calculated twice a year using surveys completed by local foresters. New lists are published every March (covering April 1 - September 30) and September (covering October 1 - March 31).

Each link contains values for the North, Central and South regions of the State (see Timber Districts)

October 1, 2023 - March 31, 2024 | April 1, 2023 - September 30, 2023

October 1, 2022 - March 31, 2023 | April 1, 2022 - September 30, 2022

October 1, 2021 - March 31, 2022 | April 1, 2021 - September 30, 2021

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

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

Form PA-8, Report of Wood or Timber Cut

Form PA-8, Report of Wood or Timber Cut is not available on-line. These documents are issued by the Department when an Intent to Cut is received. Duplicates may be requested by contacting the Department at (603) 230-5950 or by sending an e-mail to timber@dra.nh.gov.

Statutes and Administrative Rules

• RSA 79 Forest Conservation and Taxation
• Rev 3400 Taxation of Wood or Timber Cut