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Loggings & Excavation
The State of New Hampshire has a real estate tax and by definition timber is considered to be real estate, therefore taxable.  However the method in which it is taxed is different from other real estate and is described in the State Constitution.  Timber is only taxed at the time it is cut and at a rate, which encourages growing of timber.  In order for the municipal assessing officials to be aware of cutting operations, they must be notified of the cutting by the owner filing a notice of intent to cut timber.  The Notice of Intent, which is required by law, notifies the assessing officials, the NH Dept. of Revenue (DRA) and the NH Division of Forests and Lands.  Timber on all ownerships is taxable at 10% of the stumpage value at the time of cutting.  Please select the links for more complete information regarding Logging and Excavation.

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8 Raymond Road, PO Box 159, Deerfield, NH 03037
Phone: (603) 463-8811   Fax: (603) 463-2820