Intent to Cut / Excavation Forms
In New Hampshire, timber is considered real estate and is taxable, but only at the time it is cut and at a rate that encourages the growing of timber. To notify municipal assessing officials of cutting operations, the owner must file a notice of intent to cut timber, which is required by law. Timber on all land ownerships is taxable at 10% of the stumpage value at the time of cutting, with some exemptions for personal use by the owner and land conversion purposes. New Hampshire has a statute providing penalties for timber trespass.
Chapter 155-E of the New Hampshire Revised Statutes Annotated requires that, with some exceptions, all earth excavations in the State are subject to regulations from the local municipality in which the operation occurs.
All mining and excavation operations in the State require prior approval and permit from the local municipality in which the operation is to occur, with several exceptions.
Find information about New Hampshire's Excavation (Gravel) Tax (RSA 72-B) including statutory requirements, rules, local regulation, and alteration of terrain programs at the Municipal and Property Division's Gravel Tax