New Hampshire Administrative Code

(a) Landowners applying for current use shall complete Form A-10 "Application for Current Use Assessment" pursuant to Cub 309.03, and file the form with the municipal assessing officials on or before April 15 of the tax year in which they are requesting that the land be enrolled …

(a) When a Form A-10 is filed with the municipal assessing officials, the landowner shall pay a county registry of deeds filing fee, pursuant to RSA 478:17-g, I, made payable to either the municipality in which the form has been filed or made payable to the county registry of dee…

(a) Upon receipt of a Form A-10 application, the municipal assessing officials, or their designee, shall review the submitted application for completeness and that: (1) The application was timely filed or that the owner had been prevented from filing timely due to accident, mista…

(a) Upon denial of the submitted Form A-10, the municipal assessing officials shall: (1) Sign and date the Form A-10 pursuant to Cub 309.03; (2) Notify the landowner in writing of the denial no later than July 1, or within 15 days if the application had been filed after July 1; (…

(a) A landowner who has complied with RSA 79-A:5, II may, within 6 months of notification of denial or granting of a different current use classification by the municipal assessing officials, appeal to either the board of tax and land appeals pursuant to RSA 79-A:9 or the superio…

The landowner may withdraw the Form A-10 application in the same year in which it was submitted, provided that the municipal assessing officials have not recorded the Form A-10 with the county registry of deeds. Notes N.H. Admin. Code § Cub 302.06 Derived from Volume XXXIX Number…

Land which qualifies for current use assessment shall not be excluded because of road or water frontage. Notes N.H. Admin. Code § Cub 303.01 #5343 (See Revision Note at chapter heading for Cub 300), eff 3-05-92; EXPIRED: 3-5-98 New. #6720, eff 3-27-98; ss by #8571, eff 2-18-06 Am…

(a) A building lot shall consist of the curtilage of the buildings, structures, and betterments. (b) The dimensions and or acreage size of the NICU building lot, for the purposes of current use assessment, shall not be governed by:(1) Local municipal ordinances; (2) Planning boar…

Lands used in operations involving removal for sale, barter, or exchange of soil, gravel, stone and other earthen material shall not qualify for current use assessment except as allowed by RSA 79-A:7, IV(b). Notes N.H. Admin. Code § Cub 303.03 #5343, eff 3-05-92 (See Revision Not…

Test pits shall not disqualify land from current use when the purpose of the test pit is to: (a) Determine whether or not the land would be suitable for building; (b) Detect the presence of water sources; or (c) Identify the mineral content of the land. Notes N.H. Admin. Code § C…

Land supporting power lines, pipelines, sewer lines, water lines, and other utilities that are not for the sole benefit of the landowner shall be eligible for current use assessment: (a) Under the category in which the land would normally qualify; and (b) If the presence and main…

Land supporting roads or trails, including wetland crossings, shall be eligible for current use assessment when the primary purpose and use of the road or trail is for one or more of the following purposes: (a) Farming activities pursuant to Cub 304.03; (b) Forestry or watershed …

Land enrolled in current use, on which an owner of an adjoining parcel has a right-of-way for access, shall: (a) Remain in current use when a road is constructed within the right-of-way by the adjoining parcel owner for purposes pursuant to Cub 303.06; or (b) Remain assessed as c…

Land supporting fencing and the associated power source(s) which is used exclusively to contain pastured livestock or used for the protection of crops shall be eligible for current use assessment under the category in which the land would normally qualify. Notes N.H. Admin. Code …

Land supporting irrigated farm land that is used exclusively for sustaining livestock or for in-ground crops shall be eligible for current use assessment under the category in which the land would normally qualify. Notes N.H. Admin. Code § Cub 303.09 Derived from Volume XXXIX Num…

Land supporting tree sap collection devices inclusive of its housing, the non-permanent staging area, and the associated power source, or other non-permanent devices, which are used exclusively for farming or forestry purposes shall be eligible for current use assessment under th…

Land supporting a seasonal tunnel, as defined in Cub 301.16, shall be classified and assessed as farm land. Notes N.H. Admin. Code § Cub 303.11 Derived from Volume XXXIX Number 37, Filed September 12, 2019, Proposed by #12857-B, Effective 8/23/2019, Expires 8/23/2029.

(a) If upon review of a Form A-10 application, pursuant to Cub 302.03(a)(3), the municipal assessing officials or their designee find that the acreage of a parcel of land does not accurately reflect the municipal property record card and tax map information, the landowner shall p…

(a) Open space land shall consist of:(1) A parcel or tract of farm land, forest land, or unproductive land totaling 10 or more acres; (2) A parcel or tract of any combination of farm land, forest land, or unproductive land, which totals 10 or more acres; (3) A certified tree farm…

(a) A landowner that meets the requirements of RSA 79-A:4, II may request to receive the 20% recreational reduction for opening their land to public recreational use without entrance fee: (1) At the time of submission of the Form A-10 "Application for Current Use Assessment"; or …

(a) Farm land, pursuant to RSA 21:34-a, shall be a parcel or tract of undeveloped land, devoted to, or capable of, the production of crops including the following: (1) Forage; (2) Grains; (3) Fruit; (4) Vegetables; (5) Herbs; (6) Plantation Christmas trees; (7) Nursery stock; (8)…

(a) A landowner may require the municipal assessing officials to use the most recent SPI in determining the assessed value of a parcel or tract of farm land by providing either: (1) A single SPI for the entire parcel or tract of farm land; or (2) A separate SPI for each separate …

(a) For purposes of this section, the following definitions shall apply: (1) "Class" as referenced in RSA 79-A:2, V, means land enrolled in current use as forest land; (2) "Grade" as referenced in RSA 79-A:2, V, means land having a physical geography affecting timber harvesting c…

(a) Forest land types shall be as follows: (1) White pine forest stands in which white pine trees make up the majority of the stocking; (2) Hardwood forest stands in which any combination of hardwood trees, as listed below, along with other less common hardwood species make up th…

(a) At the time of application for current use assessment, or at any time after enrollment into current use, landowners requesting documented forest stewardship assessment shall submit the following supporting documentation: (1) A statement of current and past forestry accomplish…

(a) The municipal assessing officials shall consider the class, type, grade, site quality, and location, pursuant to the following factors when determining where within the forest land range of assessments a particular parcel of land is placed pursuant to RSA 79-A:2, V:(1) The la…

(a) Unproductive land, as defined in RSA 79-A:2II, XI, shall be one of the following: (1) An area of a parcel or tract of unimproved land that:a. Has no structures or betterments; b. By its nature is incapable of producing farm or forest crops; and c. Is being left in its natural…

(a) A landowner aggrieved by the current use assessed value may file an abatement request with the municipal assessing officials pursuant to RSA 76:16. (b) When a landowner files an abatement request for the farm land or forest land current use assessed value range, the landowner…

The effective date for the assessment ranges listed below in this part shall be for April 1. Notes N.H. Admin. Code § Cub 305.01 #5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); EXPIRED: 3-5-98 New. #6720, eff 3-27-98; ss by #8571, eff 2-18-06 Amended by Vol…

The assessment ranges for farm land shall be $57 to $473 per acre. Notes N.H. Admin. Code § Cub 305.02 #5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); EXPIRED: 3-5-98 New. #6720, eff 3-27-98; ss by #8571, eff 2-18-06 Amended by Volume XXXVI Number 36, Filed…

The assessment ranges for forest land categories without documented stewardship shall be as follows: (a) The category of white pine shall be $130 to $196 per acre; (b) The category of hardwood shall be $72 to $108 per acre; and (c) The category of all other shall be $42 to $62 pe…

The assessment ranges for forest land categories with documented stewardship shall be as follows: (a) The category of white pine shall be $78 to $118 per acre; (b) The category of hardwood shall be $43 to $65 per acre; and (c) The category of all other shall be $25 to $37 per acr…

The assessment for unproductive land shall be $25 per acre. Notes N.H. Admin. Code § Cub 305.05 Derived from Volume XXXIX Number 37, Filed September 12, 2019, Proposed by #12857-B, Effective 8/23/2019, Expires 8/23/2029. Amended by Volume XLI Number 14, Filed April 8, 2021, Propo…

The assessment for wetland shall be $25 per acre. Notes N.H. Admin. Code § Cub 305.06 Derived from Volume XXXIX Number 37, Filed September 12, 2019, Proposed by #12857-B, Effective 8/23/2019, Expires 8/23/2029. Amended by Volume XLI Number 14, Filed April 8, 2021, Proposed by #13…

(a) When land is changed in use to another qualifying current use category the landowner shall: (1) Notify the municipal assessing officials in writing or by filing a completed CU-18 "Notice of Change in Current Use Assessment" at the time the change in category is made; and (2) …

(a) Land classified as unproductive land because it is inaccessible or impractical to harvest farm or forest products, as provided under RSA 79-A:2II, XI, shall be reclassified as forest land or farm land if the land becomes accessible or practical to harvest, and:(1) The landown…

(a) When land classified as current use has undergone a change pursuant to Cub 307, the land shall be assessed a land use change tax in accordance with Cub 308. (b) If the non-qualifying change in use does not affect the entire parcel or tract of land, the landowner shall: (1) No…

(a) The municipal assessing officials shall assess the land use change tax to the landowner, or to the party responsible for the right-of-way land use change tax, at the time of a change to a non-qualifying use by completing Form A-5 "Municipality Land Use Change Tax Bill" as des…

(a) In the case of a development, other than condominiums, any land in the development area undergoing physical changes as referenced in Cub 301.02, including land identified in the development plan required to satisfy the density, setback, or other condition, that requires that …

(a) In the case of a condominium development, the development area land undergoing physical changes as referenced in Cub 301.02, including the percentage interest in the common land area assigned to the unit(s), shall be removed from current use pursuant to RSA 79-A:7, I. (b) Ind…

If a parcel of land is sold or transferred to another owner and still meets the minimum or other acreage requirements as described in the category in which the land is assessed, the land shall remain in current use. Notes N.H. Admin. Code § Cub 307.04 #8571, eff 2-18-06 (from Cub…

Farm land which qualified for current use assessment under Cub 304.01(a)(5) and (6) shall be considered changed and the land use change tax imposed when the landowner cannot demonstrate to the municipal assessing officials that at least $2,500 gross income was earned each year fr…

"Owner at the time of the change", in the case of a change in use resulting from a sale of land, means the person or persons who purchased the land. Notes N.H. Admin. Code § Cub 308.01 #5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); amd by #6479, eff 3-29-9…

(a) For purposes of this section, the full and true value of the land, as referenced in RSA 79-A:7 shall be based on the highest and best use of the land as of: (1) The date the actual physical change was begun; or (2) The date on which the parcel no longer qualifies for current …

(a) The land use change tax shall not be assessed until the extent of the change in use becomes determinable. (b) For purposes of this section, one tax year shall be April 1 to March 31. (c) The land use change tax shall be assessed as of the date the development began. (d) If th…

(a) Any person aggrieved by the assessment of a land use change tax may, within 2 months of the notice of tax date and not afterwards, apply in writing to the municipal assessing officials for an abatement of the land use change tax. (b) Upon receipt of the abatement request, the…

Copies of forms for current use land assessment shall be available by: (a) Downloading them at http://www.nh.gov/revenue; (b) Requesting them by telephone at 603-230-5950; (c) Writing to: New Hampshire Department of Revenue Administration Municipal and Property Division P.O. Box …