Timber Harvesting and Taxation

INTENT TO CUT

Any property owner must file with the Selectmen’s Office a Notice of Intent to Cut Wood or Timber, Form PA-7* PRIOR to commencing a cutting operation. Cutting cannot take place until the form is signed by the Board of Selectmen and has been posted on the job site. Owners of land within the municipality where the cutting is to take place and that are current on property taxes and timber taxes are not required to post a timber tax bond. All others must post a Timber Tax Bond before the Notice of Intent to Cut Wood or Timber is signed. Timber Tax Bonds are equal to the expected timber tax.

* Click here to be redirected to NH Dept of Revenue, Timber Tax Division to print Form PA-7. Complete, print, and send original to Selectmen's Office. Include email addresses on form whenever possible and we will email the Intent to you and your logger, once it has been approved. When no email address is available we will mail copies of the signed form.

REPORT OF CUT

Reports of Wood Cut forms are sent to either the property owner or their logger/forester. Reports of wood cut must be filed with the town within 60 days of completion or by May 15th. Extensions are allowed upon written request by the owner to the Selectmen prior to March 31st. The report form serves as a basis for determining the timber yield tax.

CHOOSING A LOGGER

Check References:

Talk with landowners who have recently had a timber harvest.
Request the logger provide a list of satisfied landowners.
Consider visiting a site that the logger has previously harvested.

Insurance/Liability:
Request copies of certificates of insurance. These may include:

General Liability and Completed Operations
Auto Liability for log truckers
Workers’ Compensation – only required if the logger has employees.

      Negotiating Prices:
      Check stumpage prices offered for your timber with published sources Call the local mills
      directly for the most up-to-date delivered prices Written Contract:

Insist on a written contract or Timber Sale Agreement to protect the interests of all parties involved.
Be cautious of high-pressure sales tactics.
Never grant permission to harvest your timber over the phone.

The information listed above was taken from a publication called Directory of New Hampshire Certified Loggers & Forest Product Truckers by the NH Timber Harvesting Council, which is sponsored by:
New Hampshire Timberland Owners Association
UNH Thompson School of Applied Sciences
UNH Cooperative Extension