SUMMARY OF FOREST STEWARDSHIP PLAN
FOR CURRENT USE ASSESSMENT
CU-12
FORM
of
NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
INSTRUCTIONS
WHEN TO
COMPLETE
FORM CU-12
A landowner making an original application for Current Use assessment should complete Form CU-12 at the time of
application only if the landowner intends for land to be assessed under the "Forestland with Documented Stewardship"
category. Form CU-12 does not need to be completed if the land is being placed in the "Forestland", Farmland", or
"Unproductive Land" categories. Form CU-12 does not need to be completed if a Forest Stewardship Plan, signed by a
licensed forester, is submitted with the Current Use application.
NOTE: After an original application for Current Use has been approved, local assessing officials may require the
landowner to justify assessments within the "Forestland with Documented Stewardship" category at intervals of five
years or more. Form CU-12, and a summary of the contents of the forest stewardship plan, may be submitted at such
time in lieu of the Forest Stewardship Plan.
WHAT MUST
BE FILED
In order to be assessed under the category of "Forestland with Documented Stewardship", one of the following three
items must be filed:
l A Letter from the New Hampshire Tree Farm Committee confirming Certified Tree Farm status; OR
l A current certificate or equivalent, documenting the land’s conformance with the Sustainable Forestry Initiative
Standard (SFI) or Forest Stewardship Council (FSC)-US Forest Management Standard; OR
l A completed Form CU-12 and a summary of the Forest Stewardship Plan required by Cub 304.09
ADMINISTRATIVE RULE Cub 304.09 (a)(3)c requires that the forest stewardship plan, or the Form CU-12, Summary
of the Forest Stewardship Plan, include the following:
- The signature of a forester, licensed in New Hampshire, or the signature of a person exempted from licensure
under RSA 310-A:98, provided such person meets the qualifications for license as specified in RSA 310-A:104;
- A statement of forest stewardship objectives;
- A description of current forest stands;
- A description of current management prescriptions that address the following:
(a) Timber; (f) Aesthetic Values;
(b) Fish and Wildlife Habitat; (g) Cultural Features;
(c) Soil; (h) Forest Protection
(d) Water Quality; (i) Wetlands; and
(e) Recreational Resources; (j) Threatened and Endangered Species
and Unique Natural Communities;
- A boundary maintenance schedule; and
- An access development and road maintenance plan, if applicable.
Form CU-12 must be submitted to the municipal assessing officials in the municipality where the land is located.
WHERE TO
SUBMIT FORM
CU-12
APPEAL Pursuant to RSA 79-A:9 and RSA 79-A:11, if the municipal assessing officials deny in whole or in part any application
for Current Use, or grant a different Current Use classification than that applied for, the applicant may appeal to either
the NH Board of Tax and Land Appeals (BTLA) or to the Superior Court. Applicants must appeal within six months after
notification of such action by the municipal assessing officials.
ADA
COMPLIANCE
Individuals who need auxillary aids for effective communications in programs and services of the New Hampshire
Department of Revenue Administration are invited to make their needs and preferences known. Individuals with
hearing or speech impairments may call TDD Access: Relay NH 1-800-735-2964.
NEED HELP? Please call the Municipal and Property Division at (603) 230-5950; or write to: NH DRA, Municipal and Property
Division, PO Box 487, Concord NH, 03302-0487, or visit our website at www.revenue.nh.gov
Instructions
CU-12
Rev 02/2014
Instructions
