In accordance with RSA 79, Timber Tax, an “intent to cut” application 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 a cut. 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, for example 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. Applications are available at the Assessor’s office; contact us if you have any questions.