Current Use
What is Current Use?
The intent of the Current
Use Program is to encourage the preservation of open space, which helps
maintain the character of the state’s landscape and conserves land,
water, forest, agricultural and wildlife resources. Current use is a
taxing strategy aimed at making it easier for landowners to keep their
open space undeveloped. Open space land imposes little, if any, cost on
local government and is therefore an economic benefit to taxpayers.
Instead of being taxed at its real estate market value, current use land
is taxed on its income-producing capability, which is a lower
valuation.
Can property in Current Use be posted 'No Trespassing'?
Yes. Owners
of current use land can post their property 'No Trespassing.' Property
owners are entirely within their rights to deny access to non-owners.
However, current use land that is made available to the public for
outdoor recreation (including hiking, fishing, hunting, snowshoeing, AND
skiing) may qualify for a further 20% discount on taxes (called the
'recreation adjustment'). Posted land does not qualify. Property owners
receiving the discount who wish to post their property (in effect ending
public use of the property for recreation) should notify the Assessor's
Office prior to posting so the discount can be removed.
What land is eligible to be placed in Current Use?
Undeveloped
land that is ten (10) acres or more may be eligible for current use
status (note: there are a few exceptions to the acreage requirement).
Farmland, forest land, wetlands or other land unsuitable for agriculture
or forest products may qualify. Buildings and other improvements, such
as driveways and septic systems, are excluded from current use.
How do I apply to put my land into Current Use?
Property owners must apply to the Town using Form A-10 (available here
or upon request from the Assessor's Office). The Assessor's Agent will
assess the land using the criteria established by the State of New
Hampshire's Current Use Board to determine if it is eligible.
Important Information Regarding Form A-10:
- The form must be completed in black ink and signed by all owners of record.
- The form (Notice of Contingent Lien) will be recorded at the Hillsborough County Registry of Deeds. The notice of contingent lien serves as a notice to all interested parties that a lien on the land will be created if and when the land is changed to a non-qualifying use.
- Applicant must attach a map or drawing with interior boundaries, acreage & type of land in each category, also any portions of land not in current use program.
- If filing with a soil potential index percentage for farmland, attach SPI information.
- If filing for a stewardship adjustment for forestland, attach forestry plan for the following 5 years or more.
Does Current Use status ever expire, or end if the property is sold?
No
- the current use status remains even if the property is transferred to
another owner, and only ends if the land is disturbed/physically
changed by construction/development/etc. or if an owner otherwise
changes its use to one that does not qualify for current use. If this
occurs, a Land Use Change Tax (LUCT), which is 10% of the market value
of the land (established by the Assessor) at the time it was rendered
ineligible, is charged to the owner.
I bought a piece of Current Use property - How do I remove it from Current Use?
Under
state law, there is no 'buy-out' for current use. Land in current use
status can’t be removed from current use until it has been
disturbed/improved on, or if the land size no longer conforms (i.e. is
less than 10 acres, though subdivision alone does not remove land from
current use as long as the subdivided parcels are contiguous and remain
under the same ownership). This means there is technically no process for removing land from current use,
even in preparation for construction/improvements or subdivision and
sale. Those who intend to disturb or improve current use land are
advised to submit to the Assessor's Office a map of the parcel
indicating the areas they believe will be impacted by any
construction/improvements (including driveways, septic systems, etc.),
and include the estimated start date of the work. That way, the Town's
assessing agents will have an awareness of the change and can confirm
the disturbance once work begins, which will set things in motion for
the issuance of the Land Use Change Tax. Assuming the acreage minimum is still met, only
the portion of land that is disturbed/impacted by improvements is
removed from current use - the remaining property remains in current use
status .
A_-10_Current_Use_Application.pdf
2023-2024_Current_Use_Assessment_Ranges.pdf
Current Use Criteria Booklet - State Resource