Current Use Information



"It is hereby declared to be in the public interest to encourage the preservation of open space,
thus providing a healthful and attractive outdoor environment for work and recreation of the state's
citizens, maintaining the character of the state's landscape, and conserving the land, water, forest,
agricultural and wildlife resources. It is further declared to be in the public interest to prevent the loss of
 open space due to property taxation at values incompatible with open space usage. Open space land imposes
few if any costs on local government and is therefore an economic benefit to its citizens. The means for
encouraging preservation of open space authorized by this chapter is the assessment of land value for
property taxation on the basis of current use. It is the intent of this chapter to encourage but not
to require management practices on open space lands under current use assessment."

NH Current Use legislation Chapter 79-a
https://law.justia.com/codes/new-hampshire/2023/title-v/chapter-79-a/

NH Fish & Game 
https://www.wildlife.nh.gov/hunting-nh/landowner-relations-program/current-use

State of NH Current Use Criteria Booklet
https://www.revenue.nh.gov/sites/g/files/ehbemt736/files/documents/current-use-criteria-booklet.pdf

UNH Cooperative Extension - Overview of Current Use Assessment
https://extension.unh.edu/resource/overview-current-use-assessment-rsa-79

Forest Society Municipal Conservation Fund Guidebook
https://www.forestsociety.org/document/nh-municipal-conservation-fund-guidebookpdf.pdf

Current Use in New Hampshire

NH Fish & Game

What is Current Use? Current Use is a tax assessment law that taxes land at its “productive capacity.” This means the land is taxed at its
income-producing capability as forest, farmland, or undeveloped land, rather than at its real estate value as a building site. Current Use lowers
property taxes for landowners and provides space for hunting, fishing, and wildlife conservation.

Why is Current Use important? Current Use helps preserve open land in New Hampshire, supporting outdoor recreational opportunities for
the public and creating habitat for New Hampshire’s wildlife. It also provides an important financial benefit for participating landowners.
Over 50% of the land in the state is enrolled in some form of Current Use.

Does my land qualify for Current Use? To qualify for Current Use, land must be 10 or more acres, and must be a forest, farm, or unproductive
land. Structures, buildings, driveways, and other improvements on the land do not qualify for Current Use. Read more about exceptions and
eligibility requirements at http://www.nhspace.org/cu-requirements.shtml.

How can I apply to enroll in Current Use? If your land meets the criteria and you want to have it classified as Current Use, you can find information
about applying through your town office or at the NH Department of Revenue Administration website: https://www.revenue.nh.gov/current-use/index.htm. 
Landowners have until April 15th to apply for that tax year.

Can I still post my land if I enroll in Current Use? Yes. Landowners who enroll in Current Use can post their land against trespassing
and close it to public use if they wish. However, an additional incentive called the Recreational Discount is available for landowners who
allow certain public uses of their land.

How can I qualify for the Recreational Discount? Hunting, fishing, hiking, nature observation, skiing, and snowshoeing are public activities
that can take place on Current Use land. Landowners who open their land to all six of these activities receive the Recreational Discount -- a 20% reduction
in the Current Use assessment.

Penalties: A "Land Use Change Tax" (10% of the new market value) is applied if the land is converted to a non-qualified use (e.g., building development).

Current Use booklet:
https://www.revenue.nh.gov/sites/g/files/ehbemt736/files/documents/current-use-criteria-booklet.pdf