Notice of Intent

Most timbering operations require a Notice of Intent to Cut to be filed with the Town. Timber on all land ownership's is taxable at 10% of the stumpage value at the time of cutting. The only timber harvesting which does not require a Notice of Intent to Cut to be submitted and is exempt from the timber tax, is as follows:

• 10,000 board feet of saw logs and 20 cords fuel wood for personal use by the owner. (RSA 79:1 II(b) 1 and 2)
• 10,000 board feet of saw logs and 20 cords of wood for land conversion purposes, when all permits for the conversion have been received.(RSA 79:1 II (b) 5)
• Shade and ornamental trees, usually considered to be trees within striking distance of a building. (RSA 79:2)
• Christmas trees, fruit trees, and nursery stock and short rotation tree fiber. (RSA 79:2)
• Any amount of firewood for maple syrup production. (RSA 79:1 II (b) 2) 6. Government and utilities not selling the wood. (RSA 79:1 II (b) 3 and 4)

If you or your logger are planning a timbering operation which is not covered by the above exemptions, even if you do not receive any money from the project, you are required to file a Notice of Intent to Cut with the Town. The Notice of Intent to Cut must be completed with a volume estimate, signed by the assessing officials and posted on the job site before any cutting which requires a Notice can start. Since many departments review the paperwork, you should file at least a month before you wish to start the timber harvesting.