New Hampshire Surface Use Agreement (Where Lands are Currently in Use)
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How to fill out Surface Use Agreement (Where Lands Are Currently In Use)?
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FAQ
Penalty is assessed when: The land use is physically changed; only the acres changed are assessed. The remainder stays in current use except for roads and utilities to approved developments and land needed to fulfill density requirements for zoning. The size no longer conforms (i.e. less than 10 acres.
Land assessed under current use may be posted ?No Trespassing? or other signs, unless landowner applies for the 20% recreational adjustment. Receiving current use assessment does not require a landowner to open the property to public use, unless landowner also receives the 20% recreational adjustment.
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.
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.
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.
What are the legal requirements for posting property? Under state law (RSA 6), the legal manner of posting calls for posting durable signs with any words describing the physical activity prohibited, such as "No Hunting or Trespassing," in letters at least 2 inches high, and with the owner's name and address.
Current use is a taxing strategy aimed at making it easier for landowners to keep their open space undeveloped. Instead of being taxed at its real estate market value, land is taxed on its income-producing capability. Current use keeps property taxes at a lower, more predictable rate.