Gravel and Timber

Thinking about selling gravel?

Commercial removal of earth materials is generally subject to New Hampshire's Excavation Tax laws. If you plan to sell or remove gravel, sand, loam, or similar materials, contact the Assessing Department before work begins so we can help determine what filings are required.

Planning to cut firewood?

Small amounts of firewood cut for your own personal use may not require an Intent to Cut. If you're unsure whether your project requires filing, please contact the Assessing Department before beginning work.

Who pays the Timber or Excavation Tax?

The property owner is responsible for the tax unless otherwise provided by contract.

Do I need to file every year?

Yes. A new Intent must be filed before each new timber harvest or excavation project.

Can I begin work before filing?

No. The required Intent must be filed and approved before work begins.

Where do I submit my forms?

Forms should be submitted to the Enfield Assessing Department.

If you plan to harvest timber from your property, you must file an Intent to Cut with the Assessing Department before any timber is harvested.

Once approved, the Intent to Cut is valid for one year.

After harvesting is complete, a Report of Cut must be submitted so the Timber Tax can be calculated.

The Process

1. Complete an Intent to Cut application.
2. Submit the application to the Assessing Department before harvesting begins.
3. The Intent to Cut is reviewed and approved by the Selectboard.
4. Harvest your timber.
5. Submit a Report of Cut when harvesting is complete.
6. The Town calculates the Timber Tax based on the stumpage value established by the New Hampshire Department of Revenue Administration.
7. A Timber Tax bill is issued to the property owner.

If you plan to remove earth materials such as gravel, sand, loam, clay, or stone from your property for commercial purposes, you may be required to file an Intent to Excavate before excavation begins.

Once excavation has occurred, a Report of Excavation must also be submitted so the Excavation Tax can be assessed.

The Process

1. File an Intent to Excavate before excavation begins.
2. Obtain any additional permits required by the Planning or Zoning Department.
3. Complete the excavation.
4. Submit a Report of Excavation showing the quantity removed.
5. The Town calculates the Excavation Tax.
6. An Excavation Tax bill is issued.