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RSA 79:3-b · Waiver of Yield Tax by Municipality in Certain Cases

Title: V: TAXATION
Chapter: 79 · FOREST CONSERVATION AND TAXATION
Status: current
Official source linked: Yes

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79:3-b Waiver of Yield Tax by Municipality in Certain Cases. – When timber harvesting is conducted on land owned by, and located in, a municipality, the municipality may waive the yield tax, but shall report the location, species, and volume of wood and timber cut to the commissioner of revenue administration, who shall send one copy of the report to the division of forests and lands of the department of natural and cultural resources. Source. 2018, 182:1, eff. Sept. 1, 2018.

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Source note

Source. 2018, 182:1, eff. Sept. 1, 2018.

Source history

2018, 182:1, eff. Sept. 1, 2018

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Bill relationships

2026 HB1205 amend
Be it Enacted by the Senate and House of Representatives in General Court convened: 51:1 New Section; Public Land Enrollment in Timber Carbon Sequestration Prohibited. Amend RSA 79 by inserting after section 37 the following new section: 79:38 Public Land Enrollment in Timber Carbon Sequestration Programs Prohibited. No fee simple ownership lands owned by the state or by a county shall be en
2026 HB1440 amend
sequestration programs. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Section; Forest Carbon Sequestration Management. Amend RSA 79 by inserting after section 37 the following new section: 79:38 Forest Carbon Sequestration Management. I. Any landowner enrolling property in a carbon sequestration program that involves forestland within the st
2026 HB1440-FN amend
sequestration programs. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Section; Forest Carbon Sequestration Management. Amend RSA 79 by inserting after section 37 the following new section: 79:38 Forest Carbon Sequestration Management. I. Any landowner enrolling property in a carbon sequestration program that involves forestland within the st
2026 HB1752 related · effective 2027-01-01
harvesting activities conducted within the state of New Hampshire. II. All timber harvesting activities shall comply with applicable statutes, including but not limited to: (a) RSA 79, relative to the timber tax and notice of intent to cut. (b) RSA 227-G and RSA 227-J, relative to forest management and timber harvesting. (c) RSA 482-A, relative to the fill and dredge in wetlands act. (d) RSA 483-B
2026 HB1752-FN related · effective 2027-01-01
harvesting activities conducted within the state of New Hampshire. II. All timber harvesting activities shall comply with applicable statutes, including but not limited to: (a) RSA 79, relative to the timber tax and notice of intent to cut. (b) RSA 227-G and RSA 227-J, relative to forest management and timber harvesting. (c) RSA 482-A, relative to the fill and dredge in wetlands act. (d) RSA 483-B
2025 HB123 amend
agraph, the owner shall notify the town or city in writing of the owner’s election on or before December 31 preceding such tax year. 164:3 New Subdivision; Carbon Sequestration Programs Study Commission. Amend RSA 79 by inserting after section 31 the following new subdivision: Carbon Sequestration Programs Study Commission 79:32 Carbon Sequestration Programs Study Commission. There is established a commission to study the