Forestland

Forest Land means any undeveloped land growing trees or capable of growing trees as determined and classified by criteria developed by the State Forester and adopted by the Current Use Board. (RSA 79-A:2 VII)

There are two types of enrollment within this category - Forestland with Documented Stewardship and Forest Land. Both categories are divided into three classifications based on the dominant tree species found on this land. They are White Pine, Hardwood (including red oak, sugar maple, yellow birch, white birch, and other less common types of hardwood), and All Other, which includes all other tree species not included in the other two categories. The predominant type of trees will determine which category of Forest Land the property belongs in. A property can be enrolled in several categories.

Forest Land with Documented Stewardship?
Forest Land with Documented Stewardship offers an incentive of further reduced assessment ranges for landowners to manage their forest land. The assessment ranges are reduced to recognize the costs of forest management.

To enroll in the Forest Land with Documented Stewardship, a landowner must submit to the town:

1. A written forest management plan that is signed by a New Hampshire licensed forester that addresses specified management issues (see link below to read the specific requirements of a management plan) OR

2. A completed CU-12 form, Summary of Forest Stewardship Plan for Current Use Assessment that is signed by a licensed forester. (Form CU-12 is available from the town or may be downloaded by by following this link. OR

3. Documentation of a certified tree farm AND a map of the property.

Local assessing officials will ask the landowner to renew their documentation every five or more years by submitting the above information as well as a statement of past forestry accomplishments, including an explanation of deviations from past forestry plans.

The requirements for a management plan are based on standard forestry practices. There is no requirement to cut trees as part of the management plan to qualify for stewardship.

More details on unproductive land may be found in the Current Use Handbook, section 304.03.

Placing forest land within an assessment range?
Since Current Use is based on the income the land is capable of producing, the assessment ranges are calculated based on market values of the product. For Forest Land, this means the types of timber (the product) growing on the land. The Forest Land assessment ranges reflect market values for timber.

Other factors impacting a parcel's placement within the Forest Land assessment range are things that directly affect the harvesting of the timber (the product) and the land's capacity to produce wood.

Grade means the physical geography that affects the costs of timber harvesting. The presence or absence of steep slopes, ravines, boulder or rock outcrops, wetlands or other physical characteristics of the land influence the costs of harvesting of the timber, and the bottom line price paid to the landowner. (RSA 79-A:2,V)

Location means how accessible the land is for timber harvesting. Is the forest land located on a paved state road, or a mile up a Class VI road? Does the land have road frontage, or is there a deeded right of way? Land in remote locations have greater timber harvesting costs than land that is readily accessible.

Site Quality refers to the forest land's capacity for producing wood. What are the climate and elevation and physical geography of the site? What is the quality of the soil? Is the property located in a fertile valley or on the rocky north face of a mountain? Some forest land produces timber more readily and abundantly than other land.

For chart of Characteristics of Land for forestland assessment, click here.

For chart of Current Use Land Assements by type, click here.

Sample of Forest Land Managment Chart available here.

Local tax assessors are directed in the law to place a parcel of Current Use Forest land within the assessment range for the appropriate forest type using these considerations. (RSA 79-A:2,V).

All the above considerations are taxing the ability of the land to produce timber while making an allowance for the costs associated with the timber harvest. They do not have anything to do with the value of the timber that may be present on the property. Timber value is taxed when the timber is cut. For more information about the timber tax, follow this link to the NH Department of Revenue Administration's website, the New Hampshire Department of Resource and Economic Development (DRED) timber tax law, or contact the New Hampshire Timberland Owner's Association (NHTOA) at (603) 224-9699.

More details on forestland assessment may be found in the Current Use Handbook, section 304.03.