Town Forester

Allan Oxman, NH Licensed Forester #67
Term 2026
Primary responsibility:  Assessing yield tax bills resulting from timber harvests.

Also available to consult with and advise residents as to how to go about filing for and setting up a timber harvest as well as addressing questions or concerns regarding a harvest on their land as well as a harvest on another property in town.

Filing process:  State RSA 79:10 specifies that any person owning land upon which wood or timber is cut, either for sale or for services rendered, must first file an Intent to Cut, Form PA-7, with the Town Selectmen or assessing officials.  The exception to this is a person cutting up to 10,000 board feet of logs or up to 20 cords of fuel wood for either their own use or for a land conversion.  Under these exceptions an individual does not have to file an Intent to Cut form.  The tax year runs from April 1st to March 31st.

RSA 79:11 states that within 60 days of completion of the operation or by May 15th, a Report of Wood or Timber Cut, Form PA-8, must be filed with the Town specifying the exact volume cut by species.  The Town will levy a 10 percent yield tax based on the stumpage value of the material cut.  This value is not based on the actual price paid for the forest products but on average values provided by the State. If the job is not completed by March 31st or did not take place, a Report of Cut must still be filed by May 15th.  At that time a new Intent to Cut should be filed to renew the permit.  If the job is not completed by March 31st but will be completed by June 30th, a 90-day extension may be granted without having to renew the permit.  To do this the Selectmen must be notified in writing by the Owner, prior to May 15th.  Finally, during a harvesting operation, if the volumes to be harvested are going to exceed the estimated volumes on the original Intent to Cut, a supplemental Intent should be filed immediately showing the additional estimated volumes.

Landowners considering a timber harvest should be aware of the State harvesting regulations in proximity to town roads and wetlands.