19:1 Forest Conservation and Taxation; Timber Tax Definitions; Application. Amend RSA 79:1, II(b) to read as follows:

(b) The following persons shall not be required to file an intent to cut or be subject to the tax imposed by this chapter:

(1) A person who cuts, within the tax year, up to 10,000 board feet of logs from his own land for use in the construction, reconstruction, or alteration of his own buildings, structures, or fences situated in the state of New Hampshire; provided that such buildings are not being built for sale purposes;

(2) A person who cuts or causes to be cut, within the tax year, up to 20 cords of fuel wood for his own consumption in the state of New Hampshire for domestic fuel purposes, or any amount for the manufacture of maple sugar or syrup;

(3) Federal government, state government, cities, towns, school districts, or other political subdivisions which cut wood or timber for their own use, on lands under their ownership or jurisdiction or both.

(4) Persons engaged in the clearing or maintaining of rights-of-way or water storage reservoir areas incidental to the furnishing of utility services or transportation services to the public; provided, however, that when the person clearing or causing the clearing of said right-of-way sells or agrees to sell the wood or timber, he shall be deemed to be an "owner" as defined in subparagraph (a) above.

(5) A person who cuts or causes to be cut, within the tax year, up to 10,000 board feet of logs and 20 cords of wood or the equivalent in whole tree chips, from the person's own land within a municipality, for land conversion purposes other than timber growing and forest uses, provided that those persons intending to convert the use of the land have secured all required permits including, but not limited to, building permits, subdivision or zoning permits, excavation permits, or site plan approvals, as necessary for the use to which the land will be converted, and are able to furnish proof of such permits.

19:2 Effective Date. This act shall take effect July 1, 2024.

Approved: May 14, 2024

Effective Date: July 01, 2024

19:1 Forest Conservation and Taxation; Timber Tax Definitions; Application. Amend RSA 79:1, II(b) to read as follows:

(b) The following persons shall not be required to file an intent to cut or be subject to the tax imposed by this chapter:

(1) A person who cuts, within the tax year, up to 15,000 board feet of logs from his or her own land for use in the construction, reconstruction, or alteration of his or her own buildings, structures, or fences situated in the state of New Hampshire; provided that such buildings are not being built for sale purposes;

(2) A person who cuts or causes to be cut, within the tax year, up to 30 cords of fuel wood for his or her own consumption in the state of New Hampshire for domestic fuel purposes, or any amount for the manufacture of maple sugar or syrup;

(3) Federal government, state government, cities, towns, school districts, or other political subdivisions which cut wood or timber for their own use, on lands under their ownership or jurisdiction or both.

(4) Persons engaged in the clearing or maintaining of rights-of-way or water storage reservoir areas incidental to the furnishing of utility services or transportation services to the public; provided, however, that when the person clearing or causing the clearing of said right-of-way sells or agrees to sell the wood or timber, the person shall be deemed to be an "owner" as defined in subparagraph (a) above.

(5) A person who cuts or causes to be cut, within the tax year, up to 15,000 board feet of logs and 30 cords of wood and 300 tons of whole tree chips, from the person's own land within a municipality, for land conversion purposes other than timber growing and forest uses, provided that those persons intending to convert the use of the land have secured all required permits including, but not limited to, building permits, subdivision or zoning permits, excavation permits, or site plan approvals, as necessary for the use to which the land will be converted, and are able to furnish proof of such permits.

19:2 Effective Date. This act shall take effect July 1, 2024.

Approved: May 14, 2024

Effective Date: July 01, 2024