Current Use taxation (RSA 79-A)
馃嚭馃嚫 NH, United States 路 New Hampshire Current Use Board (Department of Revenue Administration) and municipal assessing officials
Open space farm, forest or unproductive land is assessed on its current use value rather than market value; a further 20 percent reduction applies if the land is open to public recreation year-round
Under RSA 79-A, municipal assessing officials appraise qualifying open space land (farm land, forest land or unproductive land as defined in the statute) at current use values set each year by the Current Use Board, which is administratively attached to the Department of Revenue Administration. Land open to public recreational use 12 months a year without an entrance fee gets its current use value reduced by 20 percent. When land is changed to a non-qualifying use, a land use change tax of 10 percent of its full and true value is due in addition to the annual property tax.
Who qualifies
Owners of farm land, forest land or unproductive land that meets the Current Use Board's criteria. The board may set minimum acreage requirements of 10 acres or less; contiguous land across town lines is measured by total area.
How to apply
Apply to your municipality's assessing officials on the board-approved form by April 15 of the tax year. Late applications may be accepted only if the owner was prevented from filing by accident, mistake or misfortune, and not after the local tax rate is approved. Denials can be appealed to the Board of Tax and Land Appeals. The Current Use Criteria Booklet and forms are on the Department of Revenue Administration website.
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