New Hampshire Current Use Assessment: Complete Guide For Landowners

New Hampshire’s Current Use Assessment program offers property owners 10% land use change tax rate and assessment reductions of up to 60% or more on qualifying forest and farmland. Established in 1973 under RSA 79-A, the program currently encompasses more than half of New Hampshire’s land area and serves as one of the state’s most successful land conservation incentives. Landowners with at least 10 contiguous acres of forest, farm, or unproductive land can qualify for dramatically reduced property tax assessments based on the land’s capacity to produce crops (timber in this case) rather than its development value. The program requires no public access, remains with the land through ownership changes, and allows owners to exit only by physically changing the land use while paying a one-time penalty equal to 10% of the property’s full market value.

According to RSA 79-A:1, the statute declares: “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.” This philosophy has created a voluntary program that incentivizes land stewardship without mandating specific management practices, making it both popular and effective across diverse property types and landowner objectives.

From development pressure to legislative solution: The program’s 1973 origins

The New Hampshire Legislature enacted RSA 79-A through Chapter 372, Section 1, with an effective date of July 1, 1973. The program emerged during a period of rapid suburban development when escalating property taxes based on development potential threatened to force farmers and forest landowners to sell or subdivide their land simply to afford tax bills. The legislation recognized a fundamental principle articulated in RSA 79-A:1: “Open space land imposes few if any costs on local government and is therefore an economic benefit to its citizens.” By assessing undeveloped land based on its agricultural or forestry productivity rather than its highest-and-best-use market value, the program removed the financial pressure that was fragmenting New Hampshire’s working landscape.

The statute has undergone numerous amendments since 1973, with major revisions in 1974, 1991, 1996, 2010, and 2012, reflecting evolving priorities around stewardship standards, administrative procedures, and penalty provisions. The most recent amendment took effect January 1, 2025, under 2024 legislation (321:8). The NH Department of Revenue Administration notes that “more than 50% of the land in New Hampshire is enrolled in current use: a testament to the popularity of this 40+ year old program.”

The Current Use Board, established by RSA 79-A:3, meets annually after July 1 to establish assessment criteria and values for the succeeding tax year. The board comprises representatives from multiple state agencies including the Department of Agriculture, NH Fish and Game, Department of Natural and Cultural Resources, and Department of Revenue Administration, along with University of New Hampshire representatives, conservation commission members, legislative representatives, municipal assessing officials, and public members who own forest and farmland. This diverse composition ensures the program balances conservation objectives with practical implementation at the municipal level.

How Current Use reduces your property taxes through use-based assessment

Current Use Assessment fundamentally changes how qualifying land is valued for property tax purposes. Instead of assessing property at its fair market value—what a developer might pay—municipalities assess enrolled land at its “current use value,” defined in RSA 79-A:2, V as “the assessed valuation per acre of open space land based upon the income-producing capability of the land in its current use solely for growing forest or agricultural crops, and not its real estate market value.”

The practical impact creates dramatic tax savings. A 50-acre woodlot assessed at $3,000 per acre market value ($150,000 total) might carry current use values of just $25-155 per acre depending on forest type and stewardship documentation—a reduction of 95% or more in assessed value. These assessment ranges, established annually by the Current Use Board, reflect the income-generating potential of different land categories rather than speculative development value.

Assessment categories and ranges for different land types

The Current Use Board establishes distinct assessment ranges for different land categories, with values varying based on productivity potential and stewardship practices:

Farm Land: Assessed between $25-425 per acre based on soil potential. According to official guidelines, “The soil potential index (SPI) can be applied” to determine where within this range a specific parcel falls. The SPI, determined by the United States Natural Resources Conservation Service, measures production capability, and landowners must provide this index to assessing officials.

Forest Land with Documented Stewardship: Landowners who demonstrate active forest management through approved documentation receive preferential assessment rates:

• White Pine: $62-93 per acre
• Hardwood (red oak, sugar maple, white birch, yellow birch): $25-38 per acre
• All Other (including naturally seeded Christmas trees): $18-27 per acre

Forest Land without Stewardship Documentation: Properties without management plans receive higher assessments but still far below market rates:

• White Pine: $103-155 per acre
• Hardwood: $42-63 per acre
• All Other: $30-45 per acre

The difference between documented and undocumented stewardship categories reflects approximately 40% higher assessments for forest land lacking management plans, creating a powerful financial incentive for professional forestry consultation and planning.

Unproductive Land and Wetlands: Land “incapable of producing a farm or forest crop” receives a flat assessment of $18 per acre. Wetlands of any size qualify and may include an optional 100-foot buffer if the land remains unimproved and in its natural state.

The 20% recreational adjustment for public access

RSA 79-A:4, II establishes an additional 20% reduction in current use assessment for landowners who open their property year-round to six specific public recreational activities: hunting, fishing, hiking, nature observation, skiing, and snowshoeing. Official guidance specifies that “there shall be no prohibition of skiing, snowshoeing, fishing, hunting, hiking or nature observation on such open space land, unless these activities would be detrimental to a specific agricultural or forest crop or activity.”

This recreational adjustment remains optional and comes with important protections. The statute provides that owners “shall not be liable for personal injury or property damage to any person, and shall be subject to the same duty of care as provided in RSA 212:34.” Landowners can post their property against mechanized vehicles, off-highway vehicles, and camping while still qualifying for the discount, but cannot restrict the six specified low-impact activities. The NH Fish and Game Department confirms: “Landowners who open their land to all six of these activities receive the Recreational Discount—a 20% reduction in the Current Use assessment.”

Important restrictions apply: if a landowner removes property from the recreational adjustment, “land can’t be put back in for 3 years, including the year of disallowance,” preventing strategic year-to-year changes based on hunting season or other temporary considerations.

Qualifying for Current Use: Acreage thresholds and eligibility standards

New Hampshire’s Current Use program establishes clear minimum requirements while offering flexibility for different property types. RSA 79-A:4, I grants the Current Use Board power to “establish minimum acreage requirements of 10 acres or less,” and the administrative rules (Cub 304.01) specify the qualifying configurations.

Minimum acreage requirements across property categories

According to official NH Department of Revenue Administration guidelines, properties qualify under these thresholds:

Ten-acre standard: Most properties must meet the 10-acre minimum:

• Forest Land: 10 acres or more
• Farm Land: 10 acres or more (with exception noted below)
• Unproductive Land: 10 acres or more
• Any combination of farm, forest, and unproductive land including wetlands: 10 acres or more

Income-based farm exception: “Farm Land: 10 acres or more, unless land is producing $2,500 or more per year in agriculture or horticulture crops—then any size.” This provision allows intensive agricultural operations like commercial greenhouses or orchards to qualify regardless of acreage.

Wetland exception: “Wetlands: Any size (Can include an optional 100-foot buffer around the wetland if unimproved land left in natural state).” Unimproved wetlands represent the only category with no minimum acreage requirement.

Certified Tree Farm exception: Administrative rules specify that “a certified tree farm of any size” qualifies, though in practice most Tree Farm certifications require at least 10 acres under American Tree Farm System standards.

What land qualifies and what gets excluded

RSA 79-A emphasizes that “qualifying land shall not be excluded because of road or water frontage,” and “land qualifies regardless of being divided by a highway, railroad, river or water body, or political boundary.” These provisions ensure that waterfront properties, land crossed by roads, and parcels spanning municipal boundaries all remain eligible.

However, certain areas must be excluded from Current Use assessment. Official guidance states: “Land and maintained grounds that buildings are on, including driveway, utilities, septic, etc. are excluded from current use.” The exclusion encompasses the building footprint plus surrounding maintained areas, though “size of house lot to be excluded isn’t governed by local zoning requirements.” A property owner in a town with two-acre zoning might exclude only one-quarter acre for the house site if that reflects the actual footprint and maintained grounds, leaving the remaining acreage eligible for current use assessment.

The NH guidelines specify that “permanent buildings not allowed include sheds, sugarhouse, etc. Footprint of building excluded.” Even agricultural or forestry structures like equipment barns or sugarhouses must be excluded from the current use portion of assessment, though they can exist on the property without disqualifying the remainder.

Forest management requirements: Four pathways to stewardship documentation

Forest landowners face a critical choice when enrolling in Current Use: pursue documented stewardship status for lower assessments, or accept higher assessment rates without management plan requirements. The assessment differential—approximately 40% lower for documented stewardship—makes professional forestry consultation financially attractive for most forest landowners.

Understanding the stewardship documentation requirement

Official UNH Cooperative Extension guidance explains: “Landowners applying for documented stewardship shall submit Form A-10 accompanied by the following documentation at the time of application for open space assessment, and periodically thereafter at intervals of 5 or more years: 1. A statement of past forestry accomplishments, including an explanation of deviations from past plans submitted; and 2. An updated map; and 3. One of the following” four documentation pathways.

The five-year update requirement ensures management plans remain current and relevant to forest conditions, though landowners need not implement every recommendation in their plans. The statute specifies in RSA 79-A:1 that “it is the intent of this chapter to encourage but not to require management practices on open space lands under current use assessment.”

Pathway one: NH Tree Farm certification

The New Hampshire Tree Farm Program provides the first qualifying pathway. According to the program’s official description: “For your property to qualify as a New Hampshire Tree Farm you must own a minimum of 10 contiguous acres of forested land. You also need to have a written management plan drafted by, or approved and signed by, a New Hampshire licensed forester. The plan must address your management goals for your land while meeting the American Tree Farm System (ATFS)’s ‘Standards of Sustainability for Forest Certification.'”

Tree Farm certification offers ongoing support through volunteer inspectors and provides additional credibility for landowners marketing timber or seeking forestry-related grants. The program requires monitoring inspections once every six years, and “proof of Tree Farm certification also serves as documentation of stewardship in the New Hampshire Current Use program.”

Pathway two: Third-party forest certification

Landowners who pursue commercial forest certification can use these credentials for Current Use documentation. Official requirements specify acceptance of “a current certificate or equivalent, documenting the land’s conformance with the Sustainable Forestry Initiative Standard (SFI) or Forest Stewardship Council (FSC)-US Forest Management Standards.” These certifications, typically pursued by larger commercial forest operations, involve rigorous third-party auditing of management practices and come with higher costs than other pathways but offer market advantages for timber sales.

Pathway three: Comprehensive forest stewardship plan

The most common pathway involves a complete forest stewardship plan signed by a New Hampshire licensed forester. Administrative rules (referenced in UNH Extension materials) specify the plan must include:

Mandatory components: “a. A statement of forest stewardship objectives; b. Current forest stand descriptions; c. Current management prescriptions that address timber; fish and wildlife habitat, soil, water quality, recreational resources, aesthetic values, cultural features, forest protection, wetlands, and threatened and endangered species and unique natural communities; d. A boundary maintenance schedule; e. An access development and road maintenance plan, if applicable.”

These comprehensive plans typically cost $1,000-3,000 depending on property size and complexity, though federal Forest Stewardship Program funds may offset preparation costs. The plans must be signed by “a forester licensed in New Hampshire, or a person exempted from licensure,” ensuring professional expertise guides management recommendations. The State of New Hampshire licenses foresters through the Board of Foresters, and UNH Cooperative Extension maintains a directory of licensed foresters to assist landowner selection.

Pathway four: Form CU-12 summary as plan alternative

For landowners who prefer not to have complete management plans filed at their town office, administrative rules authorize “a completed form CU-12, Summary of Forest Stewardship Plan for Current Use Assessment, (in lieu of submitting the entire plan), that includes a summary of all the information required above and is signed by the landowner and a forester licensed in New Hampshire.”

Form CU-12 provides a condensed format capturing essential stewardship commitments while keeping detailed stand information and prescriptions private. The form must address all the same resource considerations as a full plan but presents them in summary format. Many landowners prefer this option to maintain privacy about specific timber values, stand locations, and management recommendations while still qualifying for the lower assessment rates.

The role of licensed foresters in plan preparation

New Hampshire requires professional forester involvement in all stewardship documentation pathways except third-party certification. The requirement ensures plans meet technical standards and provide realistic, site-appropriate recommendations. According to the Good Forestry in the Granite State manual (an official collaboration between the NH Division of Forests and Lands, UNH Cooperative Extension, and The Society for the Protection of NH Forests): “Foresters offering services to private landowners for compensation are licensed by the State of New Hampshire. Plan writing is among the many services they offer.”

UNH Cooperative Extension County Foresters provide free initial property visits and can assist landowners in understanding stewardship requirements, though plan preparation itself requires hiring a consulting forester or participating in cost-share programs. Extension guidance notes: “We visit your property (approximately 10 acres or more) for free, and help you achieve your goals for your property including forestry, recreation, wildlife habitat, water resources, scenic beauty, and more.”

Applying for Current Use: Deadlines, forms, and municipal procedures

Current Use enrollment follows an annual cycle with strict deadlines enforced at the municipal level. RSA 79-A:5, II establishes the fundamental requirement: “No owner of land shall be entitled to have a particular parcel of his land classified for any tax year under the provisions of this chapter unless he shall have applied to the assessing officials on or before April 15 of said year, on a form approved by the board and provided by the commissioner.”

The April 15 application deadline and required documentation

Applications submitted to your municipal assessing officials by April 15 become effective for the current tax year. Official guidance specifies: “Applications are submitted on or before April 15th to your town with the cost to record it in registry of deeds.” Late applications receive limited accommodation—the statute provides that “if any owner shall satisfy the assessing officials that he was prevented by accident, mistake or misfortune from filing said application on or before April 15, said officials may receive said application at a later date,” but “no such application shall be received after the local tax rate has been approved by the commissioner for that year.”

Form A-10 (Application for Current Use) constitutes the primary enrollment document and must include:

• Completed application form signed by all owners of record in black ink
• A map showing the entire parcel with current use land and non-current use land (including house lots, buildings, driveways) clearly delineated
• Interior boundaries and acreage calculations for each category (forest, farm, wetland, unproductive)
• For farmland using soil potential index: SPI documentation
• For forest land with documented stewardship: approved management plan, Tree Farm certification letter, third-party certification, or completed Form CU-12
• Filing fee payable to the county registry of deeds (currently $20.66 in Coos County; fees vary by county)

One New Hampshire municipality explains: “A map clearly delineating the areas to be current use, and of what type (farm, forest, etc) must accompany the application—it does not have to be a survey map.” Tax maps or hand-drawn property sketches with acreage calculations suffice if they clearly show boundaries and land use categories.

Municipal review, notification, and recording procedures

After receiving applications, municipal assessing officials have until July 1 to evaluate and respond. RSA 79-A:5, III requires that “the assessing officials shall notify the applicant on a form provided by the commissioner no later than July 1, or within 15 days if the application is filed after July 1, of their decision to classify or refusal to classify his parcel of land.” Denial decisions must specify the reasons for rejection, and landowners can appeal to local officials or the NH Board of Tax and Land Appeals within 6 months.

If approved, “recorded at county registry of deeds by assessing officials by August 1st.” The recording creates a “notice of contingent lien” that provides public notice of potential future land use change tax liability. RSA 79-A:5, VI specifies this filing requirement, and the recorded document “shall constitute notice to all interested parties that a lien on the parcel shall be created if and when the land is subsequently disqualified from current use assessment.”

Official guidance notes one important protection: “Owner can retract the application within the same tax year if not yet recorded in registry of deeds.” This allows applicants who change their minds about enrollment to withdraw before the contingent lien is recorded, avoiding future penalty exposure.

Maintaining Current Use status and updating documentation

Once enrolled, land remains in Current Use indefinitely unless physically changed to a non-qualifying use or subdivided below minimum acreage. The assessment classification transfers automatically with property sales—no reapplication is required when ownership changes. Official materials emphasize: “There is no buy-out provision. Once the land is accepted, it is in forever and the status is passed to subsequent owners.”

However, landowners must notify assessing officials of certain changes. When land changes between qualifying categories (forest to farm, for example), owners should inform the town to ensure proper assessment classification, though no penalty applies. Stewardship documentation requires updating “periodically thereafter at intervals of 5 or more years,” ensuring management plans remain current with forest conditions and landowner objectives.

How do I remove my land from Current Use Assessment?

This question represents perhaps the most common misunderstanding about New Hampshire’s Current Use program. Unlike conservation easements or deed restrictions, Current Use involves no contractual agreement to maintain land in a specific use. However, it also includes no voluntary exit mechanism—a landowner cannot simply withdraw property by notifying the town or paying accumulated tax differences.

No withdrawal option: Understanding the permanence of enrollment

Official guidance states plainly: “There is no buy-out provision. Once the land is accepted, it is in forever and the status is passed to subsequent owners. Owner must physically change the use of the land to a non-qualifying use, or through sale or other disposal means, create a parcel less than 10 acres.” The Peterborough Assessing Department explains: “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.”

This structure means Current Use operates as a tax benefit tied to land use rather than a voluntary program with simple entry and exit. Landowners considering development, subdivision, or other changes that would disqualify land from Current Use must recognize that triggering removal requires actually commencing the disqualifying activity and paying the associated land use change tax.

Triggering removal through land use changes

RSA 79-A:7, IV specifies when land use is “considered changed and the land use change tax shall become payable.” The statute identifies three primary triggers:

Physical construction and development: When “actual construction begins on the site causing physical changes in the earth, such as building a road to serve existing or planned residential, commercial, industrial, or institutional buildings; or installation of sewer, water, electrical or other utilities or services” for such buildings. The key phrase “actual construction begins” means that planning, permitting, and surveying do not trigger penalties—only physical ground disturbance for non-qualifying purposes removes land from Current Use.

Excavation and material removal: “Topsoil, gravel or minerals are excavated or dug from the site” with specific exemptions for agricultural and forestry purposes. Official guidance explains: “Removal for landowner’s use is allowed for forestry or agriculture,” but commercial sale of excavated materials constitutes a disqualifying use change. The statute includes detailed provisions for reclamation and defines when local authorities must approve excavation plans.

Size non-conformance: “By reason of size, the site no longer conforms to criteria established by the board under RSA 79-A:4, I.” This most commonly occurs when a landowner subdivides and sells or gifts a parcel, leaving either the sold portion or the retained portion (or both) under the 10-acre minimum. Official materials clarify: “The new owner is responsible for the penalty when land is transferred, not when it is just subdivided,” meaning subdivision itself triggers no penalty until parcels are actually conveyed to separate ownership.

Partial removal: Only changed portions trigger penalties

A critical feature of Current Use protects landowners developing portions of larger parcels. The statute and regulations specify that “only the acres changed are assessed. The remainder stays in current use” as long as it continues meeting minimum acreage and other criteria. For example, a landowner with 50 acres in Current Use who subdivides off a 5-acre house lot and begins construction pays the land use change tax on those 5 acres only—the remaining 45 acres continue under Current Use assessment.

Administrative rules establish that “only the number of acres on which an actual physical change has taken place shall become subject to the land use change tax,” with one important exception: “When a road is constructed or other utilities installed pursuant to a development plan which has received all necessary local, state or federal approvals, all lots or building sites, including roads and utilities, shown on the plan and served by such road or utilities shall be considered changed in use.” This prevents developers from building infrastructure throughout a subdivision while claiming only the road corridor itself changed use.

Notifying town officials about intended changes

Though no formal withdrawal process exists, prudent landowners notify assessing officials before undertaking activities that will trigger land use change tax. The Peterborough Assessing Office advises: “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.”

This notification serves multiple purposes: it establishes the timing of use change for assessment purposes, ensures municipal officials can properly calculate the penalty, and prevents disputes about when changes occurred or which portions of property were affected. The land use change tax bill must be issued “within 18 months of the date upon which the local assessing officials receive written notice of the change of use from the landowner or his or her agent, or within 18 months of the date the local assessing officials actually discover that the land use change tax is due and payable,” creating an incentive for transparent communication.

Understanding the 10% land use change tax penalty

When Current Use land is removed through one of the qualifying triggers, RSA 79-A:7, I imposes a one-time penalty known as the land use change tax. The statute specifies the tax “shall be at the rate of 10 percent of the full and true value determined without regard to the current use value of the land which is subject to a non-qualifying use.”

Calculating the 10% penalty on market value

The land use change tax represents 10% of the property’s full fair market value at the time of change, not 10% of accumulated tax savings or tax differences. Official Form A-5 instructions direct assessing officials: “Calculate the Land Use Change Tax by multiplying the full and true market value of the land by 10% (.10).” A parcel worth $200,000 at market value when removed from Current Use faces a $20,000 land use change tax, regardless of how long it was enrolled or how much tax benefit the owner received.

The assessment must reflect values “at the actual date of the change in land use if such date is not April 1,” meaning municipalities assess land at its market value when construction begins or subdivision is completed, not necessarily during the annual April assessment cycle. This provision can work for or against landowners depending on market conditions at the time of change.

Official guidance emphasizes: “The payment of back taxes is NOT the penalty. The town will bill for the penalty.” Some landowners mistakenly believe the penalty involves repaying the difference between current use assessment and full assessment for prior years—the actual penalty ignores past tax treatment and focuses solely on 10% of current market value for the changed acreage.

Payment terms, interest, and lien provisions

Municipal assessing officials prepare Form A-5 (Municipality Land Use Change Tax Bill) when they receive notice or discover a disqualifying use change. The bill must be issued within 18 months of notification or discovery, creating a limited window for penalty assessment. Once issued, “payment of the Land Use Change Tax shall be due no later than 30 days after the mailing of the Form A-5 bill,” and “interest of 18% will accrue on any unpaid tax after 30 days.”

The 18% annual interest rate creates powerful incentive for prompt payment. A $20,000 penalty generates $3,600 in annual interest if unpaid, and RSA 79-A:7, II(e) establishes that “all land use change tax assessments levied under this section shall, on the date of the change in use, create a lien upon the lands.” The lien “shall continue for a period of 24 months following the date upon which the local assessing officials receive written notice of the change of use,” after which it expires if not enforced through tax sale proceedings under RSA 80.

Upon payment, the municipality records the paid tax bill at the county registry of deeds to release the contingent lien originally filed when the property entered Current Use. The recording fee (currently $16-20 depending on county) is paid by the property owner along with the tax penalty. If the changed portion was sold to a new owner who triggered the penalty, that new owner bears responsibility for both the penalty and recording fee.

Exemptions from the land use change tax

RSA 79-A:7, VI identifies specific circumstances where land use changes but no penalty applies:

Eminent domain takings: “Land under current use is taken by eminent domain or any other type of governmental taking which would cause the use change penalty to be invoked” triggers no penalty. If the state takes 5 acres of Current Use forest land for a highway project, the landowner receives condemnation compensation but owes no land use change tax. This exemption extends to earth stockpiling on abutting land during construction on taken property.

Changes between qualifying categories: “Land accorded current use assessment in one category is changed in use to any other qualifying category” involves no penalty, though the landowner must notify municipal officials. Converting forest land to farmland, or farmland to wetland restoration, maintains Current Use eligibility under a different classification. The statute does impose a penalty if notification is not provided: landowners “may be fined not more than $50” for failure to report category changes.

Transfer to conservation restriction: “Land under current use assessment is eligible for conservation restriction assessment pursuant to RSA 79-B. Such land shall then be allowed to change from current use assessment to conservation restriction assessment with no land use change tax being applied.” This provision enables landowners to move from Current Use to the permanent conservation easement program without penalty, facilitating stronger land protection.

Excavation for on-site use: The statute exempts “removal of topsoil in the process of harvesting a sod farm crop in amounts which will not deplete the topsoil” and “removal of gravel and other materials for construction and maintenance of roads and lands for agricultural and forestry purposes within the qualifying property of the owner.” Landowners can harvest gravel for farm roads or extract soil for erosion control without penalty as long as materials are used on qualifying Current Use property and not sold commercially.

Common questions from Current Use landowners

Does Current Use require public access to my land?

No. Current Use enrollment creates no requirement for public access. According to NHSPACE (New Hampshire’s Current Use Coalition): “There is no requirement for Current Use landowners to allow public use of their land. Current Use land is private property and the landowner has the right to decide how their property is used.” The optional 20% recreational adjustment does require allowing six specific activities (hunting, fishing, hiking, nature observation, skiing, snowshoeing), but landowners who decline this additional benefit face no access requirements whatsoever.

Many landowners mistakenly believe Current Use land must be open to the public, perhaps confusing the program with conservation easements or other permanent protection mechanisms. Current Use imposes no such obligation, and landowners can post “No Trespassing” signs, restrict access to friends and family, and exclude the general public entirely while maintaining full program benefits (excluding the optional recreational adjustment).

Can I have buildings on Current Use land?

Buildings themselves cannot qualify for Current Use assessment, though their presence on a property does not disqualify the remaining qualifying acreage. Official guidance states: “Buildings or structures of any kind are not allowed on current use land. Neither is the groomed area around the structure (yard), driveways, septic systems or sewer lines, wells or above or underground utility lines that are for the landowners own use.”

The practical application excludes the building footprint and immediately maintained grounds from Current Use assessment while allowing the remainder to qualify. A 30-acre property with a house, barn, and maintained yard might exclude 2 acres for these improvements while enrolling the remaining 28 acres in Current Use. The exclusion operates at enrollment—landowners map and delineate non-qualifying areas on Form A-10, and those areas are assessed at full market value while qualifying acreage receives current use assessment.

What happens to Current Use when I sell my property?

Current Use status transfers automatically with property ownership. Official materials specify: “Land can be sold with no penalty (unless the parcel is less than 10 acres). It remains in current use regardless of who owns it.” The buyer inherits both the tax benefits and the penalty obligation—if the new owner subsequently develops the property or creates non-conforming parcels, that owner pays the land use change tax.

This automatic transfer has important implications for property transactions. Buyers purchasing Current Use land should understand they are acquiring property subject to the contingent lien and penalty obligation. Real estate attorneys typically ensure title work identifies Current Use status, and purchase and sale agreements often specify responsibility for potential penalties if the buyer intends immediate development. Conversely, sellers can market Current Use land to conservation-minded buyers at prices reflecting the tax benefits, potentially attracting purchasers specifically seeking low-tax rural property.

Can I subdivide my Current Use property without penalty?

Subdivision alone triggers no penalty, but conveying subdivided parcels to separate ownership often does. Official guidance clarifies: “Land can be subdivided with no penalty, unless lots sold or gifted from the subdivision are less than 10 acres. In that case penalties are assessed when land is sold or given. The new owner is responsible for the penalty.”

Consider a landowner with 50 acres in Current Use who subdivides into five 10-acre lots. The subdivision itself, even if recorded at the registry of deeds with new lot numbers, creates no penalty obligation and requires no notification to assessing officials beyond updating maps. However, when the landowner sells one 10-acre lot to a buyer, that lot remains in Current Use with the new owner. If the landowner then sells a second lot, the original retained parcel drops to 30 acres (still qualifying) but if four lots are sold leaving a 10-acre retained parcel, all five parcels remain eligible. The penalty only triggers if an owner develops a parcel or creates a parcel under 10 acres through conveyance.

Do I need to harvest timber or farm my land to stay in Current Use?

No active management or harvesting is required, though management activities can support stewardship documentation requirements for lower forest land assessments. RSA 79-A:1 explicitly states: “It is the intent of this chapter to encourage but not to require management practices on open space lands under current use assessment.” Land qualifies based on its capacity to produce agricultural or forest products, not on whether the owner actually harvests those products.

This distinction means absentee landowners, elderly landowners who no longer actively manage property, and landowners holding land primarily for conservation or recreation all remain eligible for Current Use. Forest land continues qualifying even if the owner never conducts timber harvests, and farmland maintains eligibility even if not actively cultivated, as long as it remains “devoted to or capable of agricultural or horticultural use” as determined by program criteria.

For forest land with documented stewardship, management plans include recommendations and prescriptions, but RSA 79-A imposes no requirement that owners implement those recommendations. The plan documents stewardship objectives and approach, but the statute’s explicit rejection of mandatory management practices means landowners can decline recommended harvests or treatments without jeopardizing Current Use eligibility. They may, however, need to update documentation every five years explaining deviations from previous plans.

How does Current Use affect my property’s assessed value for the school and county tax?

Current Use assessment applies to all property tax components—municipal, school, and county taxes all calculate based on the reduced current use assessment rather than full market value. RSA 79-A:6 specifies: “In computing the total value of all land in a city or town, any land which is appraised at current use value under the provisions of this chapter shall, for all purposes including but not limited to the purposes of RSA 33:4-b, be inventoried by the town or city at its current use value.”

This provision ensures Current Use landowners receive the full benefit across all tax categories. A property assessed at $5,000 under Current Use rather than $150,000 at market value pays proportionally reduced taxes to the municipality, school district, and county. The same statute (RSA 79-A:6-a) requires the Department of Revenue Administration to use current use values when computing equalized values for state education funding formulas, ensuring municipalities with substantial Current Use acreage are not disadvantaged in state aid calculations.

What if my land is too small when I inherit or purchase it?

Size non-conformance creates different outcomes depending on whether the property was already in Current Use when the size changed. If a property enters Current Use at qualifying size but later drops below 10 acres through subdivision and conveyance, the land use change tax applies to the non-conforming parcel when ownership changes. The buyer/heir receives the property subject to this penalty obligation.

However, if someone purchases or inherits a parcel that is already under 10 acres and in Current Use (because it qualified under the $2,500 agricultural income exception, wetland provision, or previously met size requirements), the land may remain in Current Use if it continues meeting the original qualifying criteria. Change of ownership alone does not trigger penalties—only changes in use or size non-conformance at the time of ownership transfer create liability.

Can I log my forest or sell timber without losing Current Use?

Yes. Timber harvesting explicitly qualifies as a forest land use under Current Use, and commercial timber sales involve no penalty. The program assesses forest land based on its timber-growing capacity, and periodic harvesting represents the expected use. Official guidance from NHSPACE confirms: “A clear cut is still considered forest land because without intervention it will return to forest,” and “roads that are constructed to access forest land for fire protection or removal of timber are allowed and are assessed as forestland.”

Landowners should distinguish between harvesting timber as a forest use and excavating/removing soil or gravel for sale. While timber harvesting maintains Current Use eligibility, RSA 79-A:7, IV(b) specifies that when “topsoil, gravel or minerals are excavated or dug from the site” for sale rather than forest/farm use, the excavated area triggers the land use change tax. A landowner who harvests 20 acres of timber maintains Current Use status on all acreage, but a landowner who sells gravel from a 2-acre excavation pays the penalty on those 2 acres.

How does Current Use interact with conservation easements?

Current Use and conservation easements operate as compatible but distinct tools. A property owner can maintain both Current Use tax assessment and a conservation easement simultaneously, receiving tax benefits from both programs. RSA 79-A:7, VI(d) specifically provides that land “is eligible for conservation restriction assessment pursuant to RSA 79-B” and “shall then be allowed to change from current use assessment to conservation restriction assessment with no land use change tax being applied.”

The conservation restriction program under RSA 79-B provides additional tax benefits for land permanently protected by conservation easement, typically offering deeper assessment reductions than Current Use alone. Landowners considering permanent protection can move from Current Use to the conservation restriction assessment without penalty, creating a logical progression from voluntary temporary protection (Current Use) to permanent protection (conservation easement with enhanced tax treatment). However, the reverse is not true—conservation easements are permanent, and land cannot move from conservation restriction back to standard Current Use assessment.

Resources and assistance for Current Use landowners

NH Department of Revenue Administration – Current Use Board

• Website: revenue.nh.gov/current-use
• Email: cub@dra.nh.gov
• Phone: (603) 230-5950
• Forms: (603) 230-5001 or forms@dra.nh.gov
• Mailing: Current Use Board, PO Box 487, Concord, NH 03302-0487

UNH Cooperative Extension Forestry Program

• Forestry Information Center: 1-800-444-8978
• County Extension Foresters provide free initial property visits
• Website: extension.unh.edu/natural-resources/forests-trees
• Directory of Licensed Foresters: extension.unh.edu/resource/directory-licensed-foresters

NH Division of Forests and Lands

• Part of Department of Natural and Cultural Resources
• Website: nhdfl.dncr.nh.gov
• Provides educational resources and technical assistance

NH Tree Farm Program

• Website: nhtreefarm.org
• Program Administrator: Rita Carroll
• Email: rcarroll@forestsociety.org
• Phone: (603) 224-9945 ext. 331

Board of Tax and Land Appeals

• For appeals of Current Use denials or land use change tax assessments
• 107 Pleasant Street, Concord, NH 03301
• Phone: (603) 271-2578
• Website: state.nh.us/btla

Official Forms and Publications

• Form A-10: Application for Current Use
• Form CU-12: Summary of Forest Stewardship Plan
• Form A-5: Municipality Land Use Change Tax Bill
• Current Use Criteria Booklet (contains RSA 79-A, administrative rules, and guidance)
• All forms available at: revenue.nh.gov/forms/current-use.htm

The Current Use Board holds public forums annually to receive comment on program administration and assessment ranges. Meeting schedules and minutes are posted at the NH DRA website, and landowners are encouraged to participate in these proceedings to ensure the program continues serving both conservation objectives and practical land management needs across New Hampshire’s diverse landscape.