Excavation Tax

In accordance with RSA 72-B, every owner who intends to excavate earth shall file a "Notice of Intent to Excavate" (form PA-38) with the Assessing Department before activity begins.

The original Notice of Intent to Excavate must be accompanied by the $100 administration and enforcement fee if the estimated amount of earth to be excavated exceeds 1,000 cubic yards during the tax year. Make check payable to State of New Hampshire and submit to the Assessing Department along with the completed Notice of Intent to Excavate.

Effective immediately the Property Appraisal Division has implemented changes to the Excavation Tax filing process. Please read for full instructions regarding these changes.

Important News: Excavation (Tax Procedure Changes) (PDF)

PA-38 Notice of Intent to Excavate (PDF)

Posted Intent to Excavate