Timber Tax
The Property Bureau is responsible for administration and enforcement of RSA 79, Forest Conservation and Taxation. Timber appraisers monitor timber cutting operations to ensure compliance with laws and rules and provide education and training to municipalities.
Timber Tax Year Aril 1 - March 31
Contact Rick Evans, Timber Tax Appraiser | (603) 419-0216 | Rick.G.Evans@dra.nh.gov with questions or concerns.
General Information
- Timber Tax Law Synopsis
- Guide to Determining Stumpage Values
- Form PA-7, Notice of Intent to Cut Wood or Timber
Form PA-8, Report of Wood or Timber Cut, is not available on-line. This document is provided by the Department, with a PA-6 Timber Certificate, when an approved PA-7 Notice of Intent to Cut Wood or Timber is received from a municipality. Duplicates may be requested by contacting the Department at (603) 230-5950 or by sending an e-mail to timber@dra.nh.gov.
Municipal Information
- Timber Intent Numbering Sheet | Timber Intent Numbering Sheet Instructions
- Sample No Report Letters
- Timeline for Timber Tax Reporting
- PA-9 Certification of Yield Taxes Assessed - Single Operation
- PA-9 Certification of Yield Taxes Assessed - Multiple Operation(s) (Up to 4)
- Timber Tax Assessment Worksheet
- Provided by Municipalities with returned signed Intent or may be printed and submitted with PA-8 (Report).
- Timber Matrix | Timber Matrix Instructions
- Used when no Timber Tax Assessment worksheet is provided.
- Used when no Timber Tax Assessment worksheet is provided.
- Comparative Stumpage Value List
- Conversion Formulas
Average Stumpage Values
Stumpage values are calculated twice a year using surveys completed by local foresters. New lists are published every March (covering April 1 - September 30) and September (covering October 1 - March 31). Each link contains values for the Northern, Central and Southern regions of the state (see Timber Districts).
Timber Districts | Timber Districts Map
- April 1, 2024 - September 30, 2024
- October 1, 2023 - March 31, 2024
- April 1, 2023 - September 30, 2023
- October 1, 2022 - March 31, 2023
- April 1, 2022 - September 30, 2022
- October 1, 2021 - March 31, 2022
- April 1, 2021 - September 30, 2021
Additional Resources
- NH Timber Owners Association (NHTOA) at https://www.nhtoa.org/
- NH Department of Natural and Cultural Resources (DNCR) at https://www.dncr.nh.gov/
- Society for the Protection of NH Forests (Forest Society) at https://forestsociety.org/contact-us