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GETTING OUT OF CURRENT USE 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. Only the changed portion comes out, the rest remains in current use if it is still 10 acres or more or meets other criteria.

When the use is changed, the Land Use Change Tax (LUCT) is assessed at the rate of ten percent of the property's market value. The point at which the LUCT must be assessed is controlled by RSA Chapter 79-A, IV (a) and is the date upon which actual construction begins.

You must own a homestead subject to the state education property tax; have resided in such homestead on April 1 of the year for which the claim for relief is made; have a total household income of (1) $37,000 or less if a single person or (2) $47,000 or less if married or head of a New Hampshire household.

Appeal from Administrative Agency. (1) The supreme court may, in its discretion, decline to accept an appeal, or any question raised therein, from an order of an administrative agency, or may summarily dispose of such an appeal, or any question raised therein, as provided in Rule 25.

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, which are left in their natural state may apply.

The land use change tax is ?10% of the full and true value? of the land that no longer qualifies for current use (RSA 79-A:7).