NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
CU-12
FORM
SUMMARY OF FOREST STEWARDSHIP PLAN
FOR CURRENT USE ASSESSMENT
Page 2 of 3
CU-12
Ver 1.3 9/2019
WHO MUST FILE
A landowner who requests to have their forest land assessed as "Forest Land with Documented Stewardship", who does not have a New Hampshire
tree farm confirmation letter, documentation of equivalent tree farm certification, or a forest stewardship plan that meets the requirements contained
in Cub 304.07 (a)(3) c., may complete and file Form CU-12 with the municipal assessing officials. The Form CU-12 is not a requirement for the
"unmanaged" Forest Land assessment category.
WHEN TO FILE
The Form CU-12 may be filed with the municipal assessing officials at the time of the original application for current use assessment, at any time after
enrollment into current use, or used to update the forestry stewardship plan. After the municipal assessing officials have approved the assessment as
"Forest Land with Documented Stewardship", the municipal assessing officials may require that the landowner update their forestry stewardship
documentation at intervals of five or more years.
WHAT TO FILE
A landowner who completes the Form CU-12 to have their forest land assessed as "Forest Land with Documented Stewardship", must provide the
following supporting documentation:
* A statement of current and past forestry accomplishments, including an explanation of deviations from the objectives of the past plan
* A map as required under Cub 301.11;
* A summary of the forest stewardship plan that includes;
1. A statement of forest stewardship objectives;
2. Current forest stand type descriptions;
3. A summary of the current management plan and prescriptions as required under Cub 304.07 (a)(3) c.3.;
4. A boundary line maintenance schedule; and
5. An access development and road maintenance plan, if applicable.
A landowner shall sign and date the completed Form CU-12 as follows:
1. The completed Form CU-12 shall contain the printed name and signature of the owner and, the printed name and signature of the
forester including the New Hampshire licensed forester number; or
2. The completed Form CU-12 shall contain the signature of the owner and, if the owner is exempt pursuant to RSA 310-A:9, the owner
shall signify by writing "Exempt" in the space provided for the forester license number.
WHERE TO FILE
The completed signed Form CU-12 and accompanying documentation must be filed with the municipal assessing officials in the municipality in which
the property is located.
APPEAL
Pursuant to RSA 79-A:9 and RSA 79-A:11, if the municipal assessing officials deny in whole or part any application for Current Use, or grant a different
Current Use classification than that applied for, the applicant may appeal to either the New Hampshire Board of Tax and Land Appeals (BTLA)or to the
Superior Court. The appeal must be filed within six months after notification of such action by the municipal assessing officials.
ADA
Individuals who need auxiliary aids for effective communication in programs and services of the department are invited to make their needs and
preferences known to the New Hampshire Department of Revenue Administration.
NEED HELP?
Contact the Municipal and Property Division at (603) 230-5950.
INSTRUCTIONS