In accordance with RSA 79, Timber Tax, an “intent to cut” application, in some cases, must be completed and submitted to the Assessing Department before any timber can be cut from any property. The application can be completed by the logger but must be signed by the owner, as the owner is the person responsible for the payment of the timber tax. There can be exceptions to filing an intent to cut after an on-site review by the Assessor; the law allows for up to 10,000 board feet of logs or 20 cords of wood yield tax free per tax year, so long as the logs or wood is used for the personal use of the owner. The logs or wood cannot be sold or even given in lieu of payment for the timber cut; a yield tax would be issued if that were the case.
For purposes of land conversion (e.g., land developed for a house) an“ intent to cut” is not required if less than 10,000 board feet or 20 cords of wood are cut. In addition, the trees you may want to cut down could be what are called "shade trees" that would strike your home if they fell. In such a situation an intent may not need to be filed. It is always a good idea to check with the Assessor's Office to see if an intent is needed before the chain saw gets fired up. Applications are available at the Assessor’s office. If you have any questions, please contact us.