Assessment Cards    Deeds    Maps    Timber Harvesting    Excavation    Current Use    Abatements    Veterans Credits 

Deadlines   Tax Exemptions for Elderly, Disabled, Blind, Solar Energy, Wind-Powered & Wood-Heating

APPLICATION DEADLINES

Applications for current use, exemptions, credits or abatements may not be filed until after the second (December) tax bill of the year has been mailed.  Deadline for filing for exemptions, credits, and current use is April 15th. Deadline for abatements is March 1st.

Copies of assessment cards, deeds and maps are available in the Assessing Office. You can also view some Assessing information online at  http://data.visionappraisal.com/HennikerNH/DEFAULT.asp

TIMBER HARVESTING 

Prior to the harvesting of timber, the State requires the landowner to file an “Intent to Cut” with the Board of Selectmen.  All “Intents to Cut” are reviewed by the Highway Superintendent/Road Agent and the Conservation Commission. The Town of Henniker’s Timber Ordinance requires a map of the property to be placed in the file with the Intent.  The map shall indicate the lot being harvested, the area(s) to be cut, landings and egress onto a town road.

Exceptions to filing an Intent, as determined by the New Hampshire Department of Revenue Administration, are as follows: 1) 10 MBF or 20 cords fuel wood for personal use by the owner; 2) 10 MBF or 20 cords fuel wood for land conversion purposes when all permits have been received; 3) shade and ornamental trees, usually considered to be trees within striking distance of a building; 4) Christmas trees, fruit trees, nursery stock and short rotation tree fiber; 5) any amount of firewood for maple syrup production; and 6) government and utilities not selling wood.  If a landowner is unsure if an Intent must be filed or not, s/he should contact the assessing technician. 

• If the property is on a Class VI  road, the Highway Superintendent/Road Agent may require a  road bond.  The filing of the form “Permission to Haul Over a Class VI Road” is also required.

• Should the landowner be in arrears on property taxes or a previous yield tax, a security bond (an estimate of the yield taxes due) is required prior to any harvesting.

• Upon completion of the timber harvest, the white copy of the signed Report of Wood and Timber Cut shall be filed with the Town of Henniker no later than May 15th to determine the appropriate yield taxes.  If the Report of Wood and Timber Cut is not filed by the deadline, doomage (2X estimated yield tax) shall be assessed.

EXCAVATIONS 

The State of New Hampshire requires that between April 1st and March 31st any landowner who removes from his land sand, gravel, stone, loam or stone products not to be used for their own purposes, from an existing excavation pit, must file an Intent to Excavate. One hundred dollars ($100) must accompany the Intent for the State of New Hampshire’s fees.

By April 1st a Report of Excavated Materials is due in the Selectmen’s Office which lists the exact amounts excavated.  A tax of $0.02 per cubic yard is assessed.

The Planning Board regulates all excavations per RSA.  Any application for a new pit must be approved by the Planning Board. Applications are available in the Selectmen’s Office.

CURRENT USE 

Another term for current use is “open space land” defined as “any or all farm land, forest land or unproductive land as defined by this section.” [CUB rules RSA 79-A:2].

Any landowner wishing to place their land in current use must have a minimum of 10 acres of undeveloped land.  Land in current use places a lien upon the property and cannot be improved (no driveway, septic, well, shed, house, etc.) unless a penalty is paid for the acreage removed from current use.  Once land is in current use, it remains in current use and is transferred to a new owner if the property is sold.

Copies of the “Current Use Criteria Booklet” are available in the Assessing Office or from the New Hampshire Department of Revenue Administration’s web site www.state.nh.us/revenue/currentuse.

It is important to note that land in current use can be logged.  The land may be posted, unless the land has the 20% recreational reduction which allows the public access to the property 12 months of the year to snowshoe, hunt, fish, ski, hike and nature observation.  The landowner may post prohibiting OHRVs and/or snowmobiles.

Applications can be obtained at http://www.nh.gov/btla/forms/index.htm at the Assessing Office at Henniker Town Hall..

ABATEMENTS 

An abatement is requested when the landowner feels that their property is unfairly assessed compared to other properties, similar to theirs, that have recently sold; there is a mistake on the assessment card (e.g. 4 bedrooms instead of 3); or a recent appraisal which disputes the town’s assessed value.  Abatements may be filed after the December tax bill has been mailed.  The deadline for filing is March 1st.

Applications can be obtained at http://www.nh.gov/btla/forms/index.htm at the Assessing Office at Henniker Town Hall..

TAX EXEMPTIONS 

VETERAN'S CREDITS

The following credits (an amount deducted from the tax bill) are available to qualified applicants:

• Veteran  

• Disabled veteran

• Widow/Widower of veteran

To qualify for a veteran’s credit the landowner must have served during specific wars or conflicts, be honorably discharged, file an application and supply a copy of their discharge papers or DD214.  The deadline for filing is April 15th.  The landowner must be a permanent resident of Henniker.