RSA 79 Forest Conservation and Taxation
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Change 1
79:34 Duties.
The commission shall study: I. For existing agreements or other arrangements under which New Hampshire landowners have committed any standing timber on their property to the sequestration of carbon emissions through registration with a carbon credit offset registry or similar program, the length of such commitment and any restrictions on or disincentives against logging of such timber. II. The state and local tax impact of committing New Hampshire forest tracts to carbon sequestration. III. Whether the state's current system of taxation fairly and proportionally taxes the transactions by which New Hampshire forest tracts are committed to carbon sequestration and the fair market value of those tracts. IV. Whether other statutory provisions interfere with the power of cities and towns under RSA 79:5 to tax standing timber that has been committed to carbon sequestration. V. Whether the purchasers of carbon credits generated by carbon sequestration in New Hampshire forests should be taxed by the state for the benefit those credits confer. VI. The impact on sound forest management practices, including minimization of forest fire risk. VII. The impact on New Hampshire's logging industry. VIII. The effect carbon sequestration has on the state and national timber industry and its competitiveness with the timber industries of other states and countries. Source. 2025, 164:3, eff. July 1, 2025.
79:34 Duties.
The commission shall study: I. For existing agreements or other arrangements under which New Hampshire landowners have committed any standing timber on their property to the sequestration of carbon emissions through registration with a carbon credit offset registry or similar program, the length of such commitment and any restrictions on or disincentives against logging of such timber. II. The state and local tax impact of committing New Hampshire forest tracts to carbon sequestration. III. Whether the state's current system of taxation fairly and proportionally taxes the transactions by which New Hampshire forest tracts are committed to carbon sequestration and the fair market value of those tracts. IV. Whether other statutory provisions interfere with the power of cities and towns under RSA 79:5 to tax standing timber that has been committed to carbon sequestration. V. Whether the purchasers of carbon credits generated by carbon sequestration in New Hampshire forests should be taxed by the state for the benefit those credits confer. VI. The impact on sound forest management practices, including minimization of forest fire risk. VII. The impact on New Hampshire's logging industry. VIII. The effect carbon sequestration has on the state and national timber industry and its competitiveness with the timber industries of other states and countries. Source. 2025, 164:3, eff. July 1, 2025.
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