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What are the requirements for enrolling my land in Current
Use?
What land DOES NOT qualify for Current Use?
Can I add more land to Current Use?
Do buildings quality for Current Use?
What are contiguous parcels?
Does the land under power lines qualify for Current
Use?
Can road frontage affect a property's Current Use assessment?
I have a 10-acre parcel, but part of it is in another
town. Can I apply for Current Use?
Does water front land qualify for Current Use?
Do wetlands qualify for Current Use?
How does zoning affect Current Use?
How do I apply for Current Use?
Does my land qualify as farmland?
What is the Recreational Discount?
Isn't it true that all Current Use land is open to the
public?
I don't post my land-how can I enroll to receive the
Recreational Discount?
My land use has changed, and I no longer want to allow
others to use my land. Can I discontinue the recreational use?
What if I receive the Recreational Discount AND post
my land?
How can I find out if my land is receiving the Recreational
Discount?
What is the Forest Land Category?
Is a clear cut still considered Forestland?
My forester says I need roads to have my timber harvested,
but I thought roads were not allowed in Current Use.
How is Forest Land placed within an Assessment Range?
What is "Unproductive Land?"
I'm not using my land to produce anything; does it
qualify as "unproductive"?
What kind of liability do I have if I allow others
to use my land?
Can Current Use land be posted?
What are the alternatives to wholesale "NO TRESPASSING" posting?
What can I do about land I used to enjoy, but now is
posted?
Who do I call if I have problems with others use of
my land?
What sort of problems do landowners who allow public
access have?
What is the Land Use Change Tax?
How is land removed from Current Use?
Who pays the Land Use Change Tax?
I want to sell a 25 acre parcel of land enrolled in
Current Use. Will I have to pay a Land Use Change Tax? Will the new
owner?
I am clearing some of my Forest Land to turn it into
fields. Since this is a "physical change to the land" will
I be assessed the Land Use Change Tax?
What are the requirements for enrollment in Current
Use?
A parcel of land that is 10 or more acres in size and is farm, forest or unproductive
land. There are a few exceptions to this requirement such as: tree farms of any size, land used to grow an agricultural or horticultural products with at least $2,500 gross income per year and wetlands of any size. More details about eligibility
may be found by following this link.
What land DOES NOT qualify for Current Use?
Open space land that is less than 10 acres in size (execpt the exceptions listed above) and any areas that contain structures on the land.
More details about eligibility may be found by
following this link.
Can I add more land to Current Use?
If you already own current use land, you can enroll any amount of abutting acreage
(see Contiguous Parcels) as long as it is undeveloped or unimproved open space.
Follow application procedure when filling out the A-10 Form. To download the form click here.
Do buildings quality for Current Use?
No, buildings or structures of any kind are not allowed on current use land.
Neither is the groomed area around the structure (yard), driveways,
septic systems or sewer lines, wells or above or underground utility lines that are for
the landowner’s own use.
What are contiguous parcels?
Contiguous Parcels means more than one parcel of land, which is connected, even
if a highway, railbed, river or water body divides it. (Cub 301.03) This means
land that touches any of your property boundaries, or is across the road or on
the other side of a pond, stream or river, on both sides of railroad tracks, or across a political boundary.
Can Current Use land be posted?
Having land enrolled in Current Use does not require a landowner to open the
property to public use. However, there is an incentive for landowners who opt
to allow some low impact public uses. More information about this may be found
under Recreational Discount
Does the land under power lines qualify for Current Use?
Land supporting power lines that are not for the sole benefit of the landowner
shall be eligible for Current Use. (Cub 303.05)
Can road frontage affect a property's Current Use assessment?
Land that qualifies for current use shall not be excluded because of
road frontage. (Cub
303.01)
I have a 10-acre parcel, but part of it is in another town.
Can I apply for Current Use?
If a town boundary intersects your land, the entire parcel qualifies for current
use, even if there is less than the required 10 acres in one town. (RSA 79-A:26)
Apply for current use in both towns, with maps indicating your total acreage.
Does water front land qualify for Current Use?
Undeveloped water front land that meets the other criteria can be enrolled in
Current Use. (Cub 303.01)
Do wetlands qualify for Current Use?
Any amount of acreage that is wetlands, plus a buffer of up to 100 feet, can
be enrolled in current use. Wetlands are characterized by being incapable of
producing agricultural or forest crops due to wetness, and which is being left
in its natural state. You should have your wetland parcel delineated by a certified wetland scientist so it meets the criteria to be considered a wetland. Wetlands should be categorized in its own class and separated from unproductve land. Not all wetland is unproductive.
How does zoning affect Current Use?
Zoning For the purposes of current use assessment, the dimensions
of a building lot shall not be governed by local municipal ordinances, planning
board requirements or local zoning ordinances. (Cub 303.02 (b)) For example,
if you own 11 acres in a town with 2 acre zoning, you still qualify for current
use. As long as the building lot occupies 1 acre or less, the remaining open
space qualifies for current use regardless of the zoning requirement.
How do I apply for Current Use?
Current Use applications may be obtained from your town office, or dowloaded at this link. The forms must be filed
by April 15. Details about the process may be found by
following this link.
Does my land qualify as farmland?
Farmland is any cleared land devoted to or capable of agricultural or horticultural
use as determined and classified by criteria developed by the Commissioner of
Agriculture, Markets and Food and adopted by the Current Use Board. (RSA 79-A:2
VI). Details about farmland may be found by following
this link.
What is the Recreational Discount?
The Recreational Discount is an incentive for landowners to keep their land open
to others for six low-impact land uses; skiing, snowshoeing, fishing, hunting
hiking and nature observation. In exchange for agreeing to allow all six of these
activities, the current use assessment is reduced by 20%. No other recreational
activities must be allowed, and the landowner may post against any other uses.
Participation in the Recreational Discount is optional. (RSA 79-A:4,II)
Isn't it true that all Current Use land is open to the public?
No. There is no requirement for Current Use landowners to allow public use of
their land. Current Use land is private property and the landowner has the right
to decide how their property is used. For more information, see the section on Public
Use.
I don't post my land-how can I enroll to receive the Recreational
Discount?
Ask at the town office how to enroll your land. Some towns will have you fill
out the Current Use application form, and other towns will accept a letter stating
that you wish to receive the Recreational Discount. Usually the deadline for
application is April 15th. The Recreational Discount will be in effect from that
time forward.
My land use has changed, and I no longer want to allow others
to use my land. Can I discontinue the recreational use?
Yes you can, but in general it will remain in recreational use for the tax year,
which runs from April 1st to March 31st. Notify the town you wish to discontinue
the Recreational Discount, and they will advise you how to do that and when it
will take effect.
What if I receive the Recreational Discount AND post my land?
There is a provision that allows a landowner who is receiving the Recreational
Discount to post with the permission of the local assessing officials. An example
of this would be when a farmer wants to post a field he is pasturing cows in
during hunting season. Town officials usually grant this type of reasonable request.
However, if someone posts their land while receiving the Recreational Discount
without the permission of local assessing officials, the 20% reduction will be
removed the following tax year, and the property will not be eligible to receive
the discount for the subsequent 3-year period, and a penalty is incurred.
How can I find out if my land is receiving the Recreational
Discount?
Contact your town office and ask. The Recreational Discount generally
shows up on your tax bill. Sometimes it is listed as REC or ** .
What is the Forest Land Category?
Forest Land means any undeveloped land growing trees or capable of growing trees
as determined and classified by criteria developed by the State Forester and
adopted by the Current Use Board. (RSA 79-A:2 VII) Details of forest land assessment
may be found by following this link.
Is a clear cut still considered Forestland?
Yes, a clear cut is still considered forest land because without intervention
it will return to forest. A clear cut can be turned into a field, but it must
have the stumps removed and be seeded, and then maintained as a field. If a clear
cut is turned into a field, it will change current use categories, but the land
will remain in current use. You have the responsibility of notifiying the town when any change is made from one qualifying category to another.
My forester says I need roads to have my timber harvested, but
I thought roads were not allowed in Current Use.
Roads that are constructed to access forest land for fire protection or removal
of timber are allowed and are assessed as forestland.
How is Forest Land placed within an Assessment Range?
Since Current Use is based on the income the land is capable of producing, the
assessment ranges are calculated based on market values of the product. For Forest
Land, this means the types of timber (the product) growing on the land. The Forest
Land assessment ranges reflect market values for timber. For more details on
forest land assessment follow this link.
What is "Unproductive Land?"
Unproductive Land is land that by its nature is incapable of producing forest
or agricultural crops, and is left in its natural state. This category can include some
wetlands, and areas such as cliffs and ledges that are inaccessible for logging or harvesting crops.
I'm not using my land to produce anything; does it
qualify as "unproductive"?
Not using land does not mean that the land is incapable of producing farm or
forest products, and does not qualify as unproductive on this basis.
More details on unproductive land may be found in the Current
Use Handbook, section 304.12.
What kind of liability do I have if I allow others to use my
land?
New Hampshire has a statute that limits the liability of landowners that allow
public access to their land. The key to understanding this is in the concept
of "duty of care". To those you invite to your property you owe a duty
of care. If your land is unposted, or your land is posted but you give permission
for any of the uses listed within this statute without asking for anything in
return, you have no duty of care for the user's well being. Details about landowner
liability may be found by following this link.
What are the alternatives to wholesale "NO TRESPASSING" posting?
You can be selective in your posting, for example, by posting against only certain
activities. You can also allow use of your land with permission. For a complete
list of posting alternatives, see our Public Use
section.
What can I do about land I used to enjoy, but now is posted?
If land you like to use has been posted, get in touch with the landowner
and ask their permission to use their land. Often posted land is used by many.
Landowners may post against all trespassing, but are really only interested in
restricting certain uses or discouraging strangers.
Who do I call if I have problems with others use of my land?
You can call local law enforcement for any trespass or misuse issues.
If you see snowmobiles, mountain bikes or ATV’s using property they shouldn’t
be, or find evidence of such misuse on your land, you can call the Fish & Game
Law Enforcement Dispatch number 271-3361.
What sort of problems do landowners who allow public access
have?
The good news is the majority of landowners never experience any problems with
others use of their land. The likelihood of having any problems is very small.
Others report some problems with off road vehicles and trash. For more information,
see our section on Public Use.
What is the Land Use Change Tax?
The Land Use Change Tax is a penalty tax charged when land is removed from Current
Use. It is 10% of the fair market value (not the sale price) of the land area
being removed, assessed at the time of the change in use. (RSA 79-A:7)
How is land removed from Current Use?
Land comes out of Current Use when it no longer qualifies. For more details,
see our section on the Land use change tax.
Who pays the Land Use Change Tax? RSA 79A: 7
II states "The
land use change tax shall be due and payable by the owner at the time of the
change in use..." In other words, the owner at the time the land ceases
to qualify for Current Use.
I want to sell a 25 acre parcel of land enrolled in Current
Use. Will I have to pay a Land Use Change Tax? Will the new owner?
No Land Use Change Tax will be assessed for a change of ownership of a parcel
of land greater than 10 acres. For more details, see our section on the Land
use change tax.
I am clearing some of my Forest Land to turn it into
fields. Since this is a "physical change to the land" will
I be assessed the Land Use Change Tax?
No. Current Use land can change from one qualifying category to another. Be sure
to notify the town of the change of land use so they can properly assess the
parcel. For more details, see our section on the Land
use change tax.
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