Timber Tax
Frequently asked questions regarding Timber Tax.
I am planning to have some logging done on my property, will I need to file an intent to cut?
It is likely that you will need to file an intent to cut form with your local municipality. However, there are certain situations where logging can be exempt from timber tax, and therefore not require an intent to cut. Please see the Timber Tax Law Synopsis document located on our Timber Tax page under General Information for more details.
Where can I go to receive assistance filling out an intent to cut?
You can contact the Department at (603) 230-5950, send an email to timber@dra.nh.gov, or seek assistance at your local municipality. Form instructions are also available on our Current Year Forms and Instructions page under the Timber and Gravel Taxes heading.
I filed and intent to cut, but I have not heard back from the municipality. How long do I have to wait until the logger can begin cutting?
Municipal assessing officials have 15 days to either sign a properly filed intent to cut form or inform you of the reason why the conditions for approving the intent to cut have not been met. If you have not received a signed intent to cut and have not been provided a reason why the intent to cut cannot be approved, the cutting may begin 15 days after the submission of the intent to cut form.
I need a copy of the report of cut, where can I find one?
If you have a signed intent from your municipality, a report of cut form was sent to you along with the timber certificate. If you cannot find the form, or need a new copy, please contact us at (603) 230-5969 or send an email to timber@dra.nh.gov
Where should I file my completed report of cut?
The report of cut form must be filed with your local municipality and the DRA. The DRA accepts copies of the report of cut by regular mail, email at timber@dra.nh.gov, fax at (603) 230-5947, or dropped off in-person at 109 Pleasant St. Concord, NH 03301.
I want to file a report of cut, but my logger/forester is not providing me with the information I need, who can help me?
Please contact DRA’s timber appraiser at (603) 419-0216 or Rick.G.Evans@dra.nh.gov. It is also a good idea to contact your municipality and let them know that the report of cut may be filed late.
I think someone might be cutting on my property without my permission, who should I contact?
If you suspect that your neighbor is cutting timber on your property, whether accidentally or intentionally, you should contact the Division of Forests and Lands at the Department of Natural and Cultural Resources. Their contact information can be found at https://www.nhdfl.dncr.nh.gov/forest-protection.
My land is in current use, am I still allowed to log it?
Yes. The enrollment of your property in the current use program is unaffected by routine timber harvesting. Any questions you have about current use can be directed to the current use board at cub@dra.nh.gov. More information about the current use program can be found on our Current Use Board page.
How can I learn more about the timber tax process?
The Department provides trainings to municipalities upon request, and occasionally hold 3-hour mini courses on the administration of the timber tax on a rotating basis during the year. Details about these courses, and other information about the timber tax, can be found on our Timber Tax page.