Current use is the means for encouraging the preservation of open space and conserving the land, water, forest, agricultural, and wildlife resources. Property owners with 10 or more acres of land, or with land that provides $2,500 per year in agricultural or horticultural products may apply.
Land owners must apply on or before April 15th of the tax year that the land owner wishes to have his or her land classified as current use pursuant to RSA 79-A:5, II.
When land becomes disqualified from Current Use there is a 10% land use change tax that is assessed based on the market value of the land in question at the time the use changes to non-qualifying.The person or entity that owns the land at the time of use change is responsible for the payment of the lien release.
Application for Current Use