When a property is assessed as current use, the property is assessed for its present use, not its highestpotential use. The current use board recognizes that there are extra costs for wellmanaged land. Meeting the requirements of the stewardship category will require some time on your part. Enrollment in the current use program nh rsa 79a entitles qualifying property to benefit from reduced taxable values. To qualify for current use the land must be unimproved, a tract or tracts of contiguous land 10 acres or greater or a. A primer overview of current use assessment current use criteria booklet n. Unh cooperative extension foresters or private foresters can assist you in this process.
For more information, go to the new hampshire department of revenue administrations website, or view their current use booklet at current use booklet for 20152016. State of new hampshire current use criteria booklet for april 1, 2012 to march 31, 20 current use law rsa 79a pages 1 10 current use rules cub 300 pages 11 21 current use handbook pages 22 26 supplemental information pages 27 34 additional copies of the current use booklet can be obtained. Contact information bedford town offices 24 north amherst road bedford, nh 03110 phone. Current use board, 1994 checklist of new hampshire state. In 1978, the vermont legislature passed a law establishing the use value appraisal of agricultural, forest, conservation and farm buildings property. State of new hampshire current use criteria booklet. Current use is the cornerstone of the states land conservation efforts, with over half the land in new hampshire is enrolled in this valuable program. New hampshire driver license, but it will highlight safe driving tips and techniques that can help prevent accidents and may even save a life. For complete information regarding current use, refer to the current use criteria booklet. State of new hampshire current use criteria booklet for april 1, 2019 to march 31, 2020 current use law rsa 79a current use rules. State of new hampshire current use criteria booklet for april 1, 2011 to march 31, 2012 current use law rsa 79a pages 1 10 current use rules cub 300 pages 11 21 current use handbook pages 22 26 supplemental information pages 27 34 additional copies of the current use booklet can be obtained. This report presents the acreage, current use category and land use change. Current use nh department of revenue administration.
The intention of the current use program is to encourage the preservation of land in its natural state. Only the changed portion comes out, the rest remains in current use if it is still 10 acres or more or meets other criteria. The most current state of new hampshire current use criteria booklet april 1, 2010 to march 31, 2011 is available to be downloaded at. The pdf format is specified by adobe and is published by adobe and the. The board has authority to decide appeals involving property tax exemptions, tax deferrals and tax credits. Physical address 41 green street concord, nh 03301. One of your many responsibilities as a driver will include being familiar with the new hampshire motor vehicle laws. Most forest land in new hampshire is privately owned, and the duration of ownership of any piece of land is short compared to the life of a forest. Current use concord, nh official website city of concord, nh. Land developed or withdrawn from the current use program.
If assessing officials deny in whole or part an application to place land in current use or if they grant a different category of current use classification than that requested, taxpayers may appeal pursuant to rsa 79a. You will need the adobe acrobat reader software, which is available. Sending a selfaddressed stamped envelope and a blank cd to. Land enrolled in current use is assessed, and therefore taxed, at a rate consistent with its tradi. State of new hampshire current use criteria booklet for april 1, 2019 to march 31, 2020 current use law rsa 79a current use rules cub 300. 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. E cemeteries regulations change of mailing address in town records change of address form code of ethics code. Current use assessment provides a property tax incentive to all qualifying landowners who agree to maintain their land in an undeveloped condition. State of new hampshire current use criteria booklet for april 1, 2012 to march 31, 20 current use law rsa 79a pages 1 10 current use rules cub 300 pages 11 21 current use handbook pages 22 26 supplemental information pages 27 34 additional copies of the current use booklet. The land owner can apply for current use taxation, and if the land meets the criteria, the following april 1, the tax bill will go down.
Current use is a phrase used to describe the present condition of land use and corresponding scheme for property tax incentives for qualifying land owners typically rural who wish to preserve open space and avoid having their property assessed at the best and highest use that could be made of it i. If applicable, the soil potential index and or a forest stewardship plan may accompany the application. Current use booklets nh department of revenue administration. Current use of vendor proposed software current implemented sites of vendorproposed software 42 4.
This statement has been prepared to assist prospective buyers in evaluating sellers property. Shortage of labor and affordable housing go hand in hand. Booklets, reports, and rules pertaining to current use are also provided on this page. Starting in 2003 and continuing over the subsequent 3 years approximately 25% of the municipalities in new hampshire, annually needed to meet certification standards developed by the department of revenue administration dra. Property disclosure residential only new hampshire association of realtors standard form to be completed by seller the following answers and explanations are true and complete to the best of sellers knowledge. As a result, the current use taxation law was approved by the voters of new hampshire in 1968 and enacted into law in 1973. For nearly half a century, the current use law has been the primary. State of new hampshire current use criteria booklet for april 1, 2011 to march 31, 2012 current use law rsa 79a pages 1 10 current use rules cub 300 pages 11 21 current use handbook pages 22 26 supplemental information pages 27 34 additional copies of the current use booklet. Current use law, now in its fortieth year, ensures that the values of this uncluttered working landscape scenery, habitats, clean water and air, farm and forest products, recreation enable new hampshire to lead quality of life ratings across the country. Taxpayers are able to access the current use main page tax year forms and form instructions on how to prepare returns and file returns with the new hampshire department of revenue administration. Forests are complex mixes of resources deserving longterm care. Sending a self addressed stamped envelope and a blank cd to. The current use program was enacted july 1, 1973 and was designed to preserve open space by assessing land at its actual current use and not at its highest and best use typically as developed land.
State of nh current use criteria booklet for april 1, 2019 to march 31, 2020current use. A one time 10% land use change tax is assessed based on current market. In new hampshire, the current use program is a form of preferential taxation used to encourage private landowners to keep medium and large parcels of land in their traditional use, preserving open space and the rural character of the state. In 1998, new hampshire landmark current use law celebrates 25 years as one of the nations sim plest and most effective open space taxation programs. Nhdepartment of revenue administration under current use. As a result, the citizens of new hampshire campaigned to amend the constitution allowing land to be taxed based upon its current use value and not its highest and best use value as the constitution then required.
Department of veteran affairs, fewer than 325,000 of the 16 million americans who served in the armed forces during world war ii are still alive. Current use town of exeter new hampshire official website. Information center at 18004448978 and request a copy of the current use criteria booklet or. It is hereby declared to be in the public interest to encourage preservation of open space, thus providing a healthful and attractive outdoor environment for work and recreation of the states. In order to place a property into current use, an application for current use form a10 must be completed and submitted to the assessing department prior to april 15 of the year which any reduction will first apply. A pdf booklet with click to view map supplied each year with an update contract.
Overview of current use assessment rsa 79a unh extension. The map must show the current use categories being applied for. See the the current use criteria booklet for additional requirements. This information includes the current use administrative rules, chapter cub 300, and the current use criteria booklet. Nh department of revenue administration, current use board, po box 48, concord, nh 03301, telephone 6032712239. Rsa 79athe current use program was enacted july 1, 1973 and was. Current use booklet application intent to cut form intent to excavate form tax relief for renovations rsa 79. Income from land under current use assessment programs in the united states. Income from the land use change tax for seven new hampshire towns, 1995 2000, by cynthia l.
The luct is a percentage of the full fair market value of the changed land. Further details may be obtained through the state of new hampshire current use criteria booklet pdf at the state. Forest land can be assessed in current use under one of two ranges of values. Nh state library reference and information bureau 20 park street concord, nh 03301 telephone. Current use criteria booklet, april 1, 1994march 31, 1995. When land enrolled in the current use program is developed or withdrawn from the program, it is subject to a penalty, the land use change tax luct, under vermont law at 32 v.
Refer to the state of new hampshire current use criteria booklet for the. With support for the industry, the future of the energy source in new hampshire is a bright and booming one. Further details may be obtained through the state of new hampshire current use criteria booklet pdf at the state of new hampshire website. Current use is a voluntary program in which landowners may enroll undeveloped land, 10 contiguous acres or more, in the program by applying to the municipal tax assessor. Additional copies of the current use booklet can be obtained by. Land is valued not as building lots but as farm land, forest land either mixed, pine, or hardwood, and unproductive land land that cannot produce. The land use change tax due to the town is 10% of the full and true value non current use value of the changed portion as assessed by the town at the time of the change.