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 is April 1 to March 31
All required forms can be found by selecting the below link then choosing the Timber and Gravel Tax topic.
The Timber laws and rules can be found under RSA 79 Forest Conservation and Taxation and Rev 3400 Taxation of Wood or Timber Cut
The following documents are available to assist in reporting and completing timber tax forms and worksheets.
- Municipal Review and Approval of PA-7 Notice of Intent to Cut Checklist (Table)
- Municipal Review and Approval of PA-7 Notice of Intent to Cut Checklist (Text)
- Timber Intent Numbering Sheet | Timber Intent Numbering Sheet Instructions
- Sample No Report Letters
- Timeline for Timber Tax Reporting
- How To Set Up a PA-9 Template
- How To Enter a Report of Cut into PA-9
- 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.
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).
Effective July 1, 2024, the exemptions for filing an Intent to Cut or being subject to timber tax were revised. Please see the Timber Tax Law Synopsis under General Information for changes.
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.