CURRENT USE: (RSA 79-a)

The State of New Hampshire adopted RSA 79-a, which defines the purpose and rules regulating land enrolled in current use.  It is meant to encourage green areas and open spaces by reducing the property taxes applied to those parcels of land. The rules regarding Current Use are rather complex and there are many determining factors. A copy of the CUB (Current Use Booklet) is available on the State of NH Dept. of Revenue’s website.   http://www.nh.gov/revenue/currentuse/bklt_06_07.doc

To qualify for Current Use the parcel(s) of land must total 10 or more acres, cannot include structures or improvements upon the land (such as houses, garages, wells, septic, etc), must be contiguous and have identical ownership.  When enrolled in Current Use, it is recorded at the registry of deeds and remains on the land until it no longer qualifies due to changes in the property.  Once disqualified from Current Use, a penalty is imposed called a LUCT (Land Use Change Tax) which is 10% of the full market value of the land coming out of Current Use.  This may be all or only a portion of the land, depending on the circumstances.  The assessor can assist you in determining the amount of land disqualified and what the penalty will be.

Applicable forms regarding Current Use:

1.  Form A-5 Land Use Change Tax   http://www.nh.gov/revenue/forms/fill-in/a-5.pdf

2.  Form A-10 Application for Current Use   http://www.nh.gov/revenue/forms/fill-in/a-10.pdf

3.  Form CU-12 Forrest Stewardship Plan    http://www.nh.gov/revenue/forms/2000/cu-12.pdf

Current Ranges:

**An additional 20% is subtracted for allowing recreational access to property.

20% Recreational Adjustment. 

If a landowner decides not to post, and opens the property to public use without an entrance fee for 12 months a year, the land is entitled to a 20% reduction in the current use assessment of the acres opened to public recreational use. 

To receive the 20% recreation adjustment, the landowner must allow all of the following activities:

If any of these activities are detrimental to a specific agricultural or forest crop, that activity may be prohibited.  If the 20% recreational adjustment has been granted, posting to prohibit any activity listed above requires approval of the local assessing officials.  See Cub 305.03 for further explanation.

The landowner may prohibit trespass upon his property for all other activities, including use of mechanized and off-highway vehicles (such as snowmobiles and three-wheelers), camping, cutting down trees, etc.  Posting land to prohibit these activities will not affect the 20% recreation adjustment.

Posting of Current Use Land.  Land assessed under current use may be posted.  Receiving current use assessment does not require a landowner to open the property to public use. Receiving the recreational adjustment does require public access for those activities listed in the table above.

Duty of Care: All property owners in New Hampshire, including those that have land in current use, have a specific duty of care or liability.  Property owners who open their land to public recreational use in accordance with RSA 79-A:4 II bear no additional liability other than the duty of care defined in RSA 212:34.  http://www.gencourt.state.nh.us/rsa/html/XVIII/212/212-34.htm

Marlow Decision: This Supreme Court case ruling introduced the current matrix used to determine where the land value should fall in each of the use categories based on site quality, location/assess and grade.  A copy of that decision and matrix can be found at: http://www.nh.gov/revenue/currentuse/marlow_btla_decision.htm

If you have questions about current use: You may contact your local assessing officials at the Bristol Town Offices, a Current Use Board Member http://www.nh.gov/revenue/currentuse/cubmembers.xls  or the New Hampshire Dept. of Revenue at 271-2687.