Timber Taxes, also known as Yield Taxes, are taxes on cut timber. Any person who intends to cut timber must obtain an Intent to Cut from the Board of Selectmen prior to commencement of cutting.

Once the cutting operation is complete, a Report of Timber Cut is submitted to the Selectmen. The Selectmen then issue a Timber Tax Warrant to the Tax Collector based on the number of board feet cut times the specific rate, based on quality and type of timber from a range (set by the State) for each type of timber, times 10%.

The only exceptions are as follows and in these cases no "intent to cut" needs to be filed and no subsequent tax is due:

1. 10,000 Board Feet Saw Logs and 20 cords fuel wood for personal use by the owner. (RSA 79:1 II(b) 1 & 2)
2. 10,000 Board Feet Saw Logs and 20 cords of wood for land conversion purposes when all permits for the conversion have been received. (RSA 79:1 II(b) 5)
3. Shade and ornamental trees, usually considered to be trees within striking distance of a building. (RSA 79:2)
4. Christmas trees, fruit trees and nursery stock and short rotation tree fiber. (RSA 79:2)
5. Any amount of firewood for maple syrup production. (RSA 79:1 II(b) 2)
6. Government and utilities not selling the wood. (RSA 79:1 II(b) 3 & 4)