Excavation (Gravel) Tax

The Property Bureau is responsible for the administration and enforcement of RSA 72-B Excavation Tax. The gravel appraiser monitors excavation operations to ensure compliance with laws and rules and provides technical assistance to municipalities with regards to RSA 155-E, Local Regulation Excavations and RSA 485-A:17, Terrain Alteration.

Tax Year - April 1 - March 31

Contact Steve Griffin, Gravel Tax Appraiser | (603) 419-9793 | Steven.W.Griffin@dra.nh.gov with questions or concerns.

Municipal Information


  • Form PA-38, Notice of Intent to Excavate, is available on our Forms page under the Property section.

Form PA-39, Report of Excavated Material, is not available on-line. This document is issued by the Department when an approved PA-38, Intent to Excavate, is received from a municipality. Duplicates may be requested by contacting the Department at (603) 230-5950 or by e-mailing a request to gravel@dra.nh.gov.

Additional Resources

Statutes and Administrative Rule