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.

Below is a brief overview and listing of licensed New Hampshire foresters that has been prepared by the University of New Hampshire Cooperative Extension Publication 7/17/2008.

SERVICES:

Foresters provide a variety of services to landowners including management plan preparation, timber appraisals, timber sale administration, wildlife habitat improvement, boundary marking, timber stand improvement, and recreation and aesthetic improvements. In addition, some foresters may have particular qualifications and interest in providing assistance in land surveying, urban forestry and landscape, Christmas trees, taxation, legal or other natural resource-related matters.

Federal cost-share programs are available to forest landowners for accomplishing conservation-related practices. These include programs to help defray the costs of management plans, wildlife habitat, timber stand improvement activities, and trail and access road construction. Many foresters utilize these programs for their clients and provide assistance with the application process and related paper work.

MANAGEMENT PLANS:

Landowners seriously interested in the long-term management of their forestland and its resources are encouraged to develop written management plans. Written management plans are valuable documents landowners can refer to in their tenure as stewards of the forest resources. A plan should provide information about the past uses of the land, its current condition and recommendations and options for meeting landowner goals. The value of management plans to landowners is well documented. They are now mandatory requirements of the Tree Farm and Stewardship Programs. Plans are also needed for current-use stewardship documentation purposes for lowering forest land assessment.

Some of the services a forester can provide:

Appraisals- timber appraisals are estimations of the quality, volume and value of the wood products currently growing on a parcel of forestland.

Wildlife Habitat Improvement- Landowners with a special interest in wildlife management may want to inquire about an individual's training, experience and interest when selecting a forester.

Boundary Marking- While only a New Hampshire Licensed Land Surveyor can establish boundaries common to another owner, a forester can remark established boundaries, research deeds and help to determine if surveying work is required.

Timber Stand Improvement -is a term applied to a variety of silvicultural (forest care) practices used to improve the growing conditions and quality of trees. These include: weeding and thinning in young forest stands, pruning of potential crop trees, tree planting and soil scarification for natural regeneration.

Timber Sales - Timber sales present an opportunity for landowners to generate income and improve or modify their forests to meet their management goals. A decision to harvest timber is a very critical one and should be handled as a business venture.

Here is a list of some ways timber sales are generated:

Stumpage Sale- value of the trees is given as they exist in the woods or "on the stump." Stumpage value is the value associated with standing timber. Stumpage values offered for a specific timber sale at a given time depend upon market conditions, the total timber sale volume, the species and quality of the stumpage being sold, accessibility, and the seller's knowledge.

Roadside Sale- A term used when a landowner either harvests the timber or contracts to have the logging done and sells the timber at a location accessible to a truck.

Delivered- Landowners are paid a delivered price when, at their expense, they are responsible for the harvesting and transportation to the mill.

Some common Timber Harvesting methods:

Individual Tree Selection- Trees to be removed are selected and marked with tree paint to accomplish particular forest and wildlife management objectives.

Group Selection- Trees are marked and removed in small groups or patches to accomplish a particular management objective which might be regeneration of a particular species.

Selective Cutting-The Society of American Foresters defines it as an exploitation cutting and in many instances it is used to describe highgrading, liquidation harvests or diameter limit cuttings.

Diameter Limit Cutting- In diameter limit cuttings, all trees above an established minimum diameter are harvested.

Clear Cutting- The complete or nearly complete removal of trees in a designated area.

Highgrading- Is a harvest in which the best quality trees are removed.

Liquidation- Liquidation harvest simply mean all merchantable forest products and hence the value associated with the timber asset of the land is removed.

Recreation and Aesthetic Improvements- Recreation trails can be developed for hiking, cross-country skiing, and horseback riding by improving skid trails used during timber harvests. Aesthetic improvements may include: patch cutting to create views, cleaning and seedling log landings after timber harvest to name a few.

DIRECTORY of LICENSED FORESTERS in NEW HAMPSHIRE: For more information on managing tree farms, timber sale guidelines and forestry in New Hampshire visit our Education links page at http://ceinfo.unh.edu/Forestry/dir/forestry_dir_edu.cfm.

Codes for Services Offered