Current Land Use

Applications must be filed at Assessment Office no later than April 15 of the tax year requested:

Current Use is the means for encouraging the preservation of open space and conserving the land, water forest, agricultural and wildlife resources.

Current Use acreage requirements consist of one of the following criteria: Tracts of Farmland, Forestland or unproductive land may qualify. You must have at least 10 acres or more land to qualify for current use assessment. A map establishing what sections of the land is to be in current use and under what categories, must accompany an application.They are, Farmland, which needs a soil potential index, Forestland and unproductive land. These areas must exclude any buildings, appurtenance or other improvements on the land. Contact the Assessing Office for more details.

Further details may be obtained through the State of New Hampshire Current Use Criteria Booklet at the State of New Hampshire website.

Land Use Change Tax: RSA 79-A: 7

Land which has been classified as open space land (Farmland, Forestland and unproductive land) and assessed at current use values shall be subject to a land use change tax when it is changed to a use which does not qualify for current use assessment. Such as a development of a new home and/or less than 10 acres established from a sub-division of a different ownership.

The tax shall be at the rate of ten percent of the full and true value determined without regard to the current use values. Such value shall be determined as of the actual date of the change in use.