reglab/statecodes huggingface dataset:
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-A - Current Use Taxation › Section 79-A:6 - Valuation for Bonding Limit Purposes.

79-A:6 Valuation for Bonding Limit Purposes. –
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.
Source.
1973, 372:1, eff. July 1, 1973.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-A - Current Use Taxation › Section 79-A:6-a - Valuation for Computing Equalized Value.

79-A:6-a Valuation for Computing Equalized Value. –
In computing the equalized value of a city or town, the department of revenue administration shall use the current use value for any land which is so appraised under this chapter.
Source.
1975, 197:4, eff. June 2, 1975.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-A - Current Use Taxation › Section 79-A:9 - Appeal to Board of Tax and Land Appeals.

79-A:9 Appeal to Board of Tax and Land Appeals. –
I. If the assessing officials deny in whole or in part any application for classification as open space land, or grant a different classification than that applied for, the applicant, having complied with the requirements of RSA 79-A:5, II may, on or before 6 months after any such action by the assessing officials, in writing and upon a payment of a $65 filing fee, apply to such board for a review of the action of the assessing officials.
II. The board of tax and land appeals shall investigate the matter and shall hold a hearing if requested as herein provided. The board shall make such order thereon as justice requires, and such order shall be enforceable as provided hereafter.
III. Upon receipt of an application under the provisions of paragraph I, the board of tax and land appeals shall give notice in writing to the affected town or city of the receipt of the application by mailing such notice to the town or city clerk thereof by certified mail. Such town or city may request in writing a hearing on such application within 30 days after the mailing of such notice and not thereafter. If a hearing is requested by a town or city, the board shall, not less than 30 days prior to the date of hearing upon such application, give notice of the time and place of such hearing to the applicant and the town or city in writing. Nothing contained herein shall be construed to limit the rights of taxpayers to a hearing before the board of tax and land appeals.
IV. The applicant and the town or city shall be entitled to appear by counsel, may present evidence to the board of tax and land appeals and may subpoena witnesses. Either party may request that a stenographic record be kept of the hearing. Any investigative report filed by the staff of the board shall be made a part of such record.
V. In such hearing, the board of tax and land appeals shall not be bound by the technical rules of evidence.
VI. Either party aggrieved by the decision of the board of tax and land appeals may appeal pursuant to the provisions of RSA 71-B:12. For the purposes of such appeal, the findings of fact by said board shall be final. Any such appeal shall be limited to questions of law. An election by an applicant to appeal in accordance with this paragraph shall be deemed a waiver of any right to petition the superior court in accordance with RSA 79-A:11.
VII. A copy of an order of classification ordered by the board of tax and land appeals, attested as such by the chairman of the board, if no appeal is taken hereunder, may be filed in the superior court for the county or in the Merrimack county superior court at the option of said board; and, thereafter, such order may be enforced as a final judgment of the superior court.
Source.
1973, 372:1. 1974, 7:10. 1983, 394:12. 1988, 1:9. 1989, 408:11. 1992, 285:3, eff. April 1, 1992 at 12:01 a.m.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-A - Current Use Taxation › Section 79-A:10 - Abatement of Land Use Change Tax.

79-A:10 Abatement of Land Use Change Tax. –
I. Any person aggrieved by the assessment of a land use change tax may, within 2 months of the notice of tax date and not afterwards, apply in writing to the selectmen or assessors for an abatement of the land use change tax.
II. Upon receipt of an application under paragraph I, the selectmen or assessors shall review the application and shall grant or deny the application in writing within 6 months after the notice of tax date.
III. (a) If the selectmen or assessors neglect or refuse to abate the land use change tax, any person aggrieved may either:
(1) Apply in writing to the board of tax and land appeals accompanied with a $65 filing fee; or
(2) Petition the superior court in the county.
(b) The appeal to either the board of tax and land appeals or superior court shall be filed within 8 months of the notice of tax date and not afterwards.
IV. For purposes of this section, "notice of tax date" means the date the taxing jurisdiction mails the land use change tax bill.
V. Each land use change tax bill shall require a separate abatement request and appeal.
Source.
1973, 372:1. 1998, 344:4, eff. Aug. 25, 1998.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-A - Current Use Taxation › Section 79-A:11 - Appeal to Superior Court.

79-A:11 Appeal to Superior Court. –
If the assessing officials deny in whole or in part any application for classification as open space land, or grant a different classification from that applied for, the applicant, having complied with the requirements of RSA 79-A:5, II may, within 6 months after notice of denial or classification, apply by petition to the superior court of the county, which shall make such order thereon as justice requires. Any appeal to the superior court under this section shall be in lieu of an appeal to the board of tax and land appeals pursuant to RSA 79-A:9.
Source.
1973, 372:1. 1974, 7:11. 1983, 394:13, eff. Aug. 21, 1983.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-A - Current Use Taxation › Section 79-A:12 - Reclassification by Board of Tax and Land Appeals.

79-A:12 Reclassification by Board of Tax and Land Appeals. –
The board of tax and land appeals may order a reclassification or a denial of a classification of any parcel of land classified under the provisions of this chapter:
I. When a specific written complaint is filed with it by a land owner, within 90 days of being listed as provided by RSA 79-A:5, IV, that a particular parcel of land not owned by him has been fraudulently, improperly or illegally so classified, the complainant shall pay a fee of $10 to the board of tax and land appeals for each specific particular parcel of land complained of. The board of tax and land appeals shall send notice by certified mail to the owner against whose land the complaint is made; or
II. When it comes to the attention of the board of tax and land appeals from any source, except as provided in paragraph I, that a particular parcel of land has been fraudulently, improperly or illegally so classified; or
III. When in the judgment of the board of tax and land appeals any or all of the land so classified in a town or city should be reclassified or denied classification; or
IV. When a complaint is filed with the board of tax and land appeals alleging that all of the land previously so classified in a town or city should be reclassified or denied classification for any reason. The complaint must be signed by at least 50 property taxpayers or
1/3 of the property taxpayers in the city or town, whichever is less.
Source.
1973, 372:1. 1974, 7:12, eff. Mar. 28, 1974.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-A - Current Use Taxation › Section 79-A:13 - Procedure for Complying With Orders of Board of Tax and Land Appeals.

79-A:13 Procedure for Complying With Orders of Board of Tax and Land Appeals. –
When ordered to make a classification, reclassification or denial of classification pursuant to action of the board of tax and land appeals under RSA 79-A:9, the assessing officials shall make it within such time as the board of tax and land appeals orders. If the classification, reclassification or denial of classification is not made in conformity with the order, is not made to the satisfaction of the board of tax and land appeals, or is not made within such time as the board of tax and land appeals has directed, then any order the board of tax and land appeals makes shall, at the expiration of such time, have full force and effect as if it were made by the assessing officials.
Source.
1973, 372:1. 1974, 7:13, eff. Mar. 28, 1974.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-A - Current Use Taxation › Section 79-A:14 - Neglect of Duty.

79-A:14 Neglect of Duty. –
Neglect or failure on the part of any assessing official to comply with an order of the board of tax and land appeals issued pursuant to RSA 79-A:9 or an order of the superior court made pursuant to RSA 79-A:11 shall be deemed willful neglect of duty, and such assessing official shall be subject to the penalties provided by law in such cases.
Source.
1973, 372:1. 1974, 7:14. 1983, 394:14, eff. Aug. 21, 1983.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-A - Current Use Taxation › Section 79-A:15 - to 79-A:21 Repealed by 1996, 176:6, eff. Aug. 2, 1996.

79-A:15 to 79-A:21 Repealed by 1996, 176:6, eff. Aug. 2, 1996. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-A - Current Use Taxation › Section 79-A:22 - Lien for Unpaid Taxes.

79-A:22 Lien for Unpaid Taxes. –
The real estate of every person shall be held liable for the taxes levied pursuant to RSA 79-A:7.
Source.
1973, 372:1. 1996, 176:4, eff. Aug. 2, 1996.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-A - Current Use Taxation › Section 79-A:23 - Enforcement.

79-A:23 Enforcement. –
All taxes levied pursuant to RSA 79-A:7 which shall not be paid when due shall be collected in the same manner as provided in RSA 80:1-42-a.
Source.
1973, 372:1. 1996, 176:5, eff. Aug. 2, 1996.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-A - Current Use Taxation › Section 79-A:24 - Repealed by 1991, 163:43, XXXIII, eff. May 27, 1991.

79-A:24 Repealed by 1991, 163:43, XXXIII, eff. May 27, 1991. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-A - Current Use Taxation › Section 79-A:25 - Disposition of Revenues.

79-A:25 Disposition of Revenues. –
I. Except as provided in paragraph II, all money received by the tax collector pursuant to the provisions of this chapter shall be for the use of the town or city.
II. The legislative body of the town or city may, by majority vote, elect to place the whole or a specified percentage, amount, or any combination of percentage and amount, of the revenues of all future payments collected pursuant to this chapter in a conservation fund in accordance with RSA 36-A:5, III. The whole or specified percentage or amount, or percentage and amount, of such revenues shall be deposited in the conservation fund at the time of collection.
III. If adopted by a town or city, the provisions of RSA 79-A:25, II shall take effect in the tax year beginning on April 1 following the vote and shall remain in effect until altered or rescinded pursuant to RSA 79-A:25, IV.
IV. In any town or city that has adopted the provisions of paragraph II, the legislative body may vote to rescind its action or change the percentage or amount, or percentage and amount, of revenues to be placed in the conservation fund. Any such action to rescind or change the percentage or amount, or percentage and amount, shall not take effect before the tax year beginning April 1 following the vote.
Source.
1973, 372:1. 1988, 120:2. 1991, 281:19, 20, eff. Aug. 17, 1991.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-A - Current Use Taxation › Section 79-A:25-a - Land Use Change Tax Fund.

79-A:25-a Land Use Change Tax Fund. –
I. Towns and cities may, pursuant to RSA 79-A:25-b, vote to account for all revenues collected pursuant to this chapter in a land use change tax fund separate from the general fund. After a vote pursuant to RSA 79-A:25-b, no land use change tax revenue collected under this chapter shall be recognized as general fund revenue for the fiscal year in which it is received, except to the extent that such revenue is appropriated pursuant to paragraph II of this section. Any land use change tax revenue collected pursuant to this chapter which is to be placed in a conservation fund in accordance with RSA 79-A:25, II, shall first be accounted for as revenue to the land use change tax fund before being transferred to the conservation fund at the time of collection.
II. After any transfer to the conservation fund required under the provisions of RSA 79-A:25, II, the surplus remaining in the land use change tax fund shall not be deemed part of the general fund nor shall any surplus be expended for any purpose or transferred to any appropriation until such time as the legislative body shall have had the opportunity at an annual meeting to appropriate a specific amount from said fund for any purpose not prohibited by the laws or by the constitution of this state. At the end of an annual meeting, any unappropriated balance of land use change tax revenue received during the prior fiscal year shall be recognized as general fund revenue for the current fiscal year.
Source.
1991, 156:1. 1992, 122:1, eff. June 30, 1992.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-A - Current Use Taxation › Section 79-A:25-b - Procedure for Adoption.

79-A:25-b Procedure for Adoption. –
I. Any town may adopt the provisions of RSA 79-A:25-a to account for all revenues received pursuant to this chapter in a land use change tax fund separate from the general fund in the following manner:
(a) In a town, the question shall be placed on the warrant of a special or annual town meeting by the selectmen, or by petition under RSA 39:3, and shall be voted on by ballot. The question shall not be placed on the official ballot.
(b) The selectmen shall hold a public hearing on the question at least 15 days but not more than 30 days before the question is to be voted on. Notice of the hearing shall be posted in at least 2 public places in the municipality and published in a newspaper of general circulation at least 7 days before the hearing.
(c) The wording of the question shall be: "Shall we adopt the provisions of RSA 79-A:25-a to account for revenues received from the land use change tax in a fund separate from the general fund? Any surplus remaining in the land use change tax fund shall not be part of the general fund until such time as the legislative body shall have had the opportunity at an annual meeting to vote to appropriate a specific amount from the land use change tax fund for any purpose not prohibited by the laws or by the constitution of this state. After an annual meeting any unappropriated balance of the land use change tax revenue received during the prior fiscal year shall be recognized as general fund revenue for the current fiscal year."
II. If a majority of those voting on the question vote "Yes," RSA 79-A:25-a shall apply within the town, effective immediately.
III. If the question is not approved, the question may later be voted on according to the provisions of RSA 79-A:25-b, I.
IV. Any town which has adopted the provisions of RSA 79-A:25-a shall maintain a land use change tax fund until such time as the legislative body votes to rescind its action.
(a) Any town may consider rescinding its action in the manner prescribed in RSA 79-A:25-b, I(a) and (b). The wording of the question shall be: "Shall we rescind the provisions of RSA 79-A:25-a which account for revenues received from the land use change tax in a fund separate from the general fund? Any unappropriated surplus remaining in the land use change tax fund, and any future land use change tax revenues received shall immediately be deemed general fund revenue."
(b) If a majority of those voting on the question vote "Yes," RSA 79-A:25-a shall no longer apply within the town, effective immediately.
V. The legislative body of any city may adopt the provisions of RSA 79-A:25-a in the same manner in which it adopts ordinances or bylaws, and may rescind its action in like manner.
Source.
1991, 156:1. 1992, 122:2, 3, eff. June 30, 1992.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-A - Current Use Taxation › Section 79-A:26 - Location of Contiguous Land in More Than One Taxing District.

79-A:26 Location of Contiguous Land in More Than One Taxing District. –
Where contiguous land which could be classified as open space land is located in more than one town, compliance with any minimum area requirement adopted by the open space board shall be determined on the basis of the total area of such land, and not the area which is located in any particular town.
Source.
1973, 372:1, eff. July 1, 1973.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-B - Conservation Restriction › Section 79-B:1 - Declaration of Intent.

79-B:1 Declaration of Intent. –
It is the declared intent of this chapter to provide for a fair, consistent and equitable method of municipal assessment of conservation restriction land which provides a demonstrated public benefit, based upon the conservation uses to which the land is perpetually limited. In addition, it is the declared intent of this chapter to further assist in the preservation of open space in this state in the public interest by promoting the granting and acquisition of permanent conservation restrictions on such open space land which provides a demonstrated public benefit.
Source.
1990, 13:1. 1991, 62:1, eff. July 5, 1991.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-B - Conservation Restriction › Section 79-B:2 - Definitions.

79-B:2 Definitions. –
In this chapter:
I. "Assessing official" means the assessing authority of any town, city or unincorporated place.
II. "Board" means the current use board established by RSA 79-A:3.
III. "Commissioner" means the commissioner of the department of revenue administration.
IV. "Conservation restriction" means a permanent restriction of open space land by deed granted in perpetuity, and further, as defined by RSA 477:45, I, to a federal, state, county, local or other government body, or to a charitable, educational, or other nonprofit corporation established for the purposes of natural resource conservation and as further defined in RSA 79-B:2, X.
V. "Developed land" means any land, regardless of whether or not it is subject to a conservation restriction, upon which structures or improvements have been introduced for residential, commercial, or industrial purposes or any commercial mining or excavating purposes inconsistent with its use as open space land.
VI. "Inconsistent use penalty" means that amount paid to the municipality under RSA 79-B:6, in addition to any civil penalties which may accrue to the landowner who violates the terms of the conservation restriction.
VII. "Open space land" means any or all farm land, forest land, or unproductive land, as defined by RSA 79-A:2 and by rules adopted by the board.
VIII. "Owner" means the person or entity which is the owner of record of any land.
IX. "Restricted land" means any undeveloped open space land subject to a qualifying conservation restriction including, where the restriction meets the requirements of section 170(h) of the United States Internal Revenue Code, any portion of the property on which the owner has reserved a right to develop, but has not yet exercised such right.
X. "Qualifying conservation nonprofit corporation" means those charitable, educational, or other nonprofit corporations established for the purposes of natural resource conservation and which shall have demonstrated through current bylaws or articles of agreement and action taken by the corporation that it is in the business of, and capable of, accepting conservation restrictions as grantee and as further defined by rules adopted by the commissioner pursuant to RSA 541-A.
XI. "Qualifying conservation restriction" means a conservation restriction held by a qualifying conservation nonprofit corporation and from which a demonstrated public benefit occurs and as further defined by rules adopted by the commissioner pursuant to RSA 541-A.
Source.
1990, 13:1. 1991, 62:2-4; 281:21, 22. 1992, 138:1, 2, eff. Jan. 1, 1993.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-B - Conservation Restriction › Section 79-B:3 - Assessment of Open Space Land Subject to Conservation Restriction.

79-B:3 Assessment of Open Space Land Subject to Conservation Restriction. –
I. Except as provided in this chapter, the selectmen or assessing officials shall assess restricted land for general property tax purposes at values based upon permanent restrictions, and in no case greater than those determined to be the fair market value for open space land determined by the board. Should RSA 79-A no longer be in effect, the basis for restricted land assessment shall be upon the permanent restrictions on the land.
II. This section shall not apply to developed land.
Source.
1990, 13:1. 1991, 62:5, eff. July 5, 1991.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-B - Conservation Restriction › Section 79-B:5 - Appeal to Board of Tax and Land Appeals or Superior Court.

79-B:5 Appeal to Board of Tax and Land Appeals or Superior Court. –
If the assessing officials deny in whole or in part any application for classification as restricted land or impose the penalty as provided in RSA 79-B:6 of this chapter, the applicant may appeal either to the board of tax and land appeals or the superior court in the same manner as provided for appeals of current use classification pursuant to RSA 79-A:9 or RSA 79-A:11.
Source.
1990, 13:1, eff. May 12, 1990.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-B - Conservation Restriction › Section 79-B:6 - Inconsistent Use Penalty.

79-B:6 Inconsistent Use Penalty. –
In addition to any civil penalties assessed against the landowner, open space land which has been classified as restricted land pursuant to this chapter but which has been developed or put to a use either exercising any reserved rights to develop or violating its restricted classification shall be subjected to a penalty in addition to the annual real estate tax imposed upon such property of 10 percent of the full and true value of the portion of said land on which an inconsistent use has occurred as prescribed by RSA 75:1 without regard to the restriction. The penalty shall become due and payable to the municipality as of the date of the inconsistent use. Such developed land shall no longer qualify for assessment as restricted land under this chapter.
Source.
1990, 13:1. 1992, 138:3, eff. Jan. 1, 1993.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-B - Conservation Restriction › Section 79-B:7 - Valuation for Bonding Limit Purposes.

79-B:7 Valuation for Bonding Limit Purposes. –
In computing the total value of all land in a city or town, any land which is appraised at restricted land 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 restricted land value.
Source.
1990, 13:1, eff. May 12, 1990.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-B - Conservation Restriction › Section 79-B:8 - Valuation for Computing Equalized Value.

79-B:8 Valuation for Computing Equalized Value. –
In computing the equalized value of a city or town, the department of revenue administration shall use the restricted land value for any land which is so appraised under this chapter.
Source.
1990, 13:1, eff. May 12, 1990.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-B - Conservation Restriction › Section 79-B:9 - Lien for Unpaid Taxes.

79-B:9 Lien for Unpaid Taxes. –
The real estate of every person shall be subject to a lien for the penalties and taxes levied pursuant to RSA 79-B:6.
Source.
1990, 13:1, eff. May 12, 1990.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-B - Conservation Restriction › Section 79-B:10 - Enforcement.

79-B:10 Enforcement. –
All penalties and taxes levied pursuant to RSA 79-B:6 which are not paid when due shall be collected in the same manner as provided in RSA 80. This collection, however, shall not disqualify the remaining portion of such restricted land from future assessment under this chapter.
Source.
1990, 13:1, eff. May 12, 1990.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-B - Conservation Restriction › Section 79-B:11 - False Statement.

79-B:11 False Statement. –
Any person who shall make, or cause to be made, any false or fraudulent application, return or statement with the intent to defraud the towns or cities of any real property taxes which would be levied but for the provisions of this chapter shall be guilty of a violation.
Source.
1990, 13:1, eff. May 12, 1990.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-C - Discretionary Easements › Section 79-C:1 - Declaration of Public Interest.

79-C:1 Declaration of Public Interest. –
It is hereby declared to be in the public interest to encourage the preservation of open space which is potentially subject to development, 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, recreational, 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. The means for encouraging preservation of open space authorized by this chapter is the acquisition of discretionary easements of development rights by town or city governments on such open space land which provides a demonstrated public benefit.
Source.
1996, 176:1, eff. Aug. 2, 1996.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-C - Discretionary Easements › Section 79-C:2 - Definitions.

79-C:2 Definitions. –
In this chapter:
I. "Discretionary easement" means a restriction of open space land granted to a city or town for a term of 10 or more years.
II. "Public benefit" shall have the meaning described in RSA 79-C:3.
III. "Golf course land" means a parcel of 10 acres or more of land used in the playing of the game of golf including greens, fairways, tees, traps, and roughs, and such other areas which are located within the established playing area.
Source.
1996, 176:1, eff. Aug. 2, 1996.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-C - Discretionary Easements › Section 79-C:3 - Qualifying Land.

79-C:3 Qualifying Land. –
I. Any owner of land which does not meet the criteria for open space land as defined in RSA 79-A but meets the tests of demonstrated public benefit in paragraph II of this section and who wishes to keep the land in a use consistent with the purposes of this chapter may apply to the governing body of the municipality in which the land is located to convey a discretionary easement to the municipality.
II. A discretionary easement on open space land shall be considered to provide a demonstrated public benefit if it provides at least one of the following public benefits:
(a) The preservation of land for outdoor recreation by, or for the education of, the general public where:
(1) The general public has the regular opportunity for access to and use of the land for pedestrian purposes; and
(2) The land has conservation and recreational values which make it attractive for public use.
(b) A relatively natural habitat for fish, wildlife, or plants, or similar ecosystem, where:
(1) The property is in a relatively natural state; and
(2) Rare or endangered or threatened species are present; or the property contributes to the ecological viability of a park or other conservation area; or otherwise represents a high quality native terrestrial or aquatic ecosystem.
(c) The preservation of open space land, where:
(1) There is scenic enjoyment by the general public from a public way or from public waters; or
(2) The open space protection is pursuant to a clearly delineated federal, state, or local conservation policy.
(d) The preservation of an historically important land area, where:
(1) The property is either independently significant due to recorded local, regional, or state history, or is within a historic district; or
(2) The property is immediately adjacent to an historic district; or
(3) The land's physical or environmental features contribute to the historic or cultural integrity of a property listed on the National Register of Historic Places.
(e) The preservation of an airport, as defined in RSA 422, excluding the value of any buildings, runways, or other structures, where:
(1) The airport serves, or contributes to satisfying, the air transportation needs of the municipality or of its region; or
(2) The continuation of the airport serves to preserve natural habitat or open space as set forth in subparagraphs (b) or (c), which might otherwise be potentially affected by development.
(f) The preservation of a golf course which meets any of the above tests of public benefit and is open to the general public.
(g) The preservation of potable water where:
(1) The land is owned in fee by a water utility company; and
(2) The land is used for sanitary radii, retention dam sites and/or watershed protection purposes which is subject to regulation by the department of environmental services to protect water quality, which land may have a well, booster station/pump house, or retention dam structure and/or related piping.
Source.
1996, 176:1, eff. Aug. 2, 1996. 2019, 117:4, eff. Aug. 20, 2019.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-C - Discretionary Easements › Section 79-C:4 - Application Procedure.

79-C:4 Application Procedure. –
I. Any owner of land which meets the tests of public benefit in RSA 79-C:3, II may apply to the governing body to grant a discretionary easement to the municipality not to subdivide, develop, or otherwise change the use of such land to a more intensive use inconsistent with the purposes of this chapter.
II. No owner of land shall be entitled to have a particular parcel of land classified for any tax year under the provisions of this chapter unless the owner has applied to the governing body on or before April 15 of the tax year on a form provided by the commissioner of the department of revenue administration. Such application shall include a map of the land to be subject to the discretionary easement, a description of how the property meets the tests of public benefit in RSA 79-C:3, and an appraisal of the value of the easement to be conveyed.
Source.
1996, 176:1, eff. Aug. 2, 1996.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-C - Discretionary Easements › Section 79-C:5 - Approval, Denial.

79-C:5 Approval, Denial. –
I. If the governing body finds that the proposed use of such land is consistent with the purposes of this chapter, it may take steps to acquire discretionary easements as provided in this chapter. In exercising its discretion, the local governing body may weigh the public benefit to be obtained versus the tax revenue to be lost if such an easement is granted. The governing body shall have no more than 60 days to act upon the application.
II. If the governing body denies the application to grant a discretionary easement to the municipality, such denial shall be accompanied by a written explanation. The local governing body's decision may be appealed using the procedures of either RSA 79-A:9 or 79-A:11, provided, however, that such denial shall be deemed discretionary and shall not be set aside by the board of tax and land appeals or the superior court except for bad faith, discrimination, or the application of criteria other than those set forth in RSA 79-C:3 and paragraph I of this section.
III. The easement shall be a burden upon the land and shall bind all transferees and assignees of such land. An easement granted pursuant to this subdivision shall not be assigned, transferred, or released by the municipality without the consent of the owner, except as provided in RSA 79-C:8.
Source.
1996, 176:1, eff. Aug. 2, 1996.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-C - Discretionary Easements › Section 79-C:6 - Terms; Recording.

79-C:6 Terms;  Recording. –
Any easement acquired by the municipality pursuant to this chapter shall be for a minimum of 10 years. The easement terms shall include the method of assessment pursuant to RSA 79-C:7, the terms of expiration pursuant to RSA 79-C:8, II, and the terms of renewal pursuant to RSA 79-C:8, III. The local governing body shall provide for the recording of such easements with the register of deeds. Any costs of recording shall be the responsibility of the applicant.
Source.
1996, 176:1, eff. Aug. 2, 1996.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-C - Discretionary Easements › Section 79-C:7 - Assessment of Land Subject to Discretionary Easement.

79-C:7 Assessment of Land Subject to Discretionary Easement. –
The method of assessment of discretionary easement land, excluding any buildings, their curtilage, appurtenances, or other improvements, shall be included as a term of the agreement in any discretionary easement acquired by a municipality, and shall fall within a range of values determined as follows:
I. One end of the range shall consist of the value such land would have been assigned under the current use values established pursuant to RSA 79-A, if the land had met the criteria for open space land under that chapter.
II. The other end of the range shall be determined by multiplying 75 percent of the land's fair market value by the current equalization rate.
III. The local governing body shall have the discretion to set the value of the discretionary easement at a level within this range which it believes reflects the public benefit conferred by the property, under the criteria set forth in RSA 79-C:3 and RSA 79-C:5, I.
Source.
1996, 176:1, eff. Aug. 2, 1996.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-C - Discretionary Easements › Section 79-C:8 - Release of Easement, Expiration, Renewal, Consideration.

79-C:8 Release of Easement, Expiration, Renewal, Consideration. –
I. Any landowner who has granted a discretionary easement to a municipality pursuant to the terms of this chapter, after the effective date of this chapter, may apply to the local governing body of the municipality in which the property subject to a discretionary easement is located for a release from such easement upon a demonstration of extreme personal hardship. Upon release from such easement, a landowner shall pay the following consideration to the tax collector of the municipality:
(a) For a release within the first half of the duration of the easement, 20 percent of the RSA 75:1 full value assessment of such land.
(b) For a release within the second half of the duration of the easement, 15 percent of the RSA 75:1 full value assessment of such land.
II. The terms of agreement may include specification of an amount, if any, up to 10 percent of fair market value, to be paid upon final expiration of the terms of the discretionary easement or renewed discretionary easement.
III. Upon the expiration of the terms of the discretionary easement, the owner may apply for a renewal, and the owner and local governing body shall have the same rights and duties with respect to the renewal application as they did with respect to the original application; provided, however, that at the time of the original granting of the discretionary easement, the parties may include, as a term of the agreement, a provision for automatic renewal for the same term as the original. Such a provision may include the specification of the manner in which the tax assessment on the property for the next term is to be determined at the time of renewal.
IV. The tax collector shall issue a receipt to the owner of such land and a copy to the local governing body for the sums paid. The local governing body shall, upon receiving a copy of the above-mentioned consideration, execute a release or renewal of the easement to the owner who shall record such a release or renewal. A copy of such release or renewal shall also be sent to the local assessing officials if they are not the same parties executing the release.
Source.
1996, 176:1, eff. Aug. 2, 1996.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-C - Discretionary Easements › Section 79-C:9 - Payment; Collection.

79-C:9 Payment;  Collection. –
I. If a consideration is due under RSA 79-C:8, I or II, the assessed value shall be determined as of the actual date of the release or expiration. Any consideration is in addition to the annual real estate tax imposed upon the property, and shall be due and payable upon the release or expiration.
II. Any consideration shall be due and payable by the owner at the time of release or expiration to the municipality in which the property is located. If the property is located in an unincorporated town or unorganized place, the tax shall be due and payable by the owner at the time of release or expiration to the county in which the property is located. Moneys paid to a county under this chapter shall be used to pay for the cost of services provided in RSA 28:7-a and RSA 28:7-b. Any consideration shall be due and payable according to the following procedure:
(a) The commissioner shall prescribe and issue forms to the local assessing officials for the consideration due, which shall provide a description of the property, the discretionary easement, the RSA 75:1 full value assessment, and the amount payable.
(b) The prescribed form shall be prepared in quadruplicate. The original, duplicate, and triplicate copy of the form shall be given to the collector of taxes for collection of the consideration along with a special tax warrant authorizing the collector to collect the consideration under the warrant. The quadruplicate copy of the form shall be retained by the local assessing officials for their records.
(c) Upon receipt of the special tax warrant and prescribed forms, the tax collector shall mail the duplicate copy of the tax bill to the owner responsible for the tax as the notice of tax. Such bill shall be mailed within 12 months of the release or expiration.
(d) Payment of the consideration shall be due not later than 30 days after the mailing of the bill. Interest at the rate of 18 percent per annum shall be due thereafter on any consideration not paid within the 30-day period.
Source.
1996, 176:1, eff. Aug. 2, 1996.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-C - Discretionary Easements › Section 79-C:10 - Exemption for Eminent Domain.

79-C:10 Exemption for Eminent Domain. –
If any of the land which is subject to a discretionary easement is condemned by any governmental agency or is acquired through eminent domain proceedings, the local governing body shall execute a release of the easement to the owner. None of the liquidated consideration provisions of RSA 79-C:8, I and II shall be applicable to releases granted pursuant to this section.
Source.
1996, 176:1, eff. Aug. 2, 1996.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-C - Discretionary Easements › Section 79-C:11 - Local Easement Programs.

79-C:11 Local Easement Programs. –
This chapter shall not be construed to limit the development of any other state, county, town, or city easement program for conservation, recreation, or other purposes.
Source.
1996, 176:1, eff. Aug. 2, 1996.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-C - Discretionary Easements › Section 79-C:12 - Lien for Unpaid Taxes.

79-C:12 Lien for Unpaid Taxes. –
The real estate of every person shall be held for the taxes levied pursuant to RSA 79-C:8.
Source.
1996, 176:1, eff. Aug. 2, 1996.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-C - Discretionary Easements › Section 79-C:13 - Enforcement.

79-C:13 Enforcement. –
All taxes levied pursuant to RSA 79-C:8 which are not paid when due shall be collected in the same manner as provided in RSA 80.
Source.
1996, 176:1. 2007, 42:1, eff. July 20, 2007.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-C - Discretionary Easements › Section 79-C:14 - Rulemaking.

79-C:14 Rulemaking. –
The commissioner of the department of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to:
I. The application procedures under RSA 79-C:4.
II. The payment and collection procedures under RSA 79-C:9.
Source.
1996, 176:1, eff. Aug. 2, 1996.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-C - Discretionary Easements › Section 79-C:15 - Applicability of Chapter.

79-C:15 Applicability of Chapter. –
All discretionary easement applications which were granted by a municipal governing body on or before August 2, 1996 shall continue to be governed for the remainder of their term of years by RSA 79-A, including those provisions amended or repealed by 1996, 176. This chapter shall apply only to applications for discretionary easements granted after August 2, 1996. The intent of the legislature is to honor the statutory terms upon which the parties relied and under which discretionary easements were granted before the effective date of this chapter. When those easements granted on or before August 2, 1996 expire, they shall be subject to renewal under this chapter.
Source.
1997, 47:1, eff. May 19, 1997.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-D - Discretionary Preservation Easements › Section 79-D:1 - Declaration of Public Interest.

79-D:1 Declaration of Public Interest. –
It is hereby declared to be in the public interest to encourage the preservation of historic agricultural structures which are potentially subject to decay or demolition, thus maintaining the historic rural character of the state's landscape, sustaining agricultural traditions, and providing an attractive scenic environment for work and recreation of the state's citizens and visitors. It is further declared to be in the public interest to prevent the loss of historic agricultural structures due to property taxation at values incompatible with their preservation. The means for encouraging preservation of historic agricultural structures authorized by this chapter is the acquisition of discretionary preservation easements by town or city governments to assure preservation of such structures which provide a demonstrated public benefit.
Source.
2002, 86:1, eff. July 2, 2002.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-D - Discretionary Preservation Easements › Section 79-D:2 - Definitions.

79-D:2 Definitions. –
In this chapter:
I. "Discretionary preservation easement" means a preservation easement of an historic agricultural structure, including the land necessary for the function of the building, granted to a city or town for a term of 10 or more years.
II. "Public benefit" shall have the meaning described in RSA 79-D:3, II.
III. "Historic agricultural structure" means a barn or other structure, including the land necessary for the function of the building, currently or formerly used for agricultural purposes and as further defined by the advisory committee established under RSA 227-C:29.
Source.
2002, 86:1, eff. July 2, 2002.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-D - Discretionary Preservation Easements › Section 79-D:3 - Qualifying Structures.

79-D:3 Qualifying Structures. –
I. Any owner of an historic agricultural structure who wishes to maintain the structure in a use consistent with the purposes of this chapter may apply to the governing body of the municipality in which the property is located to convey a discretionary preservation easement to the municipality.
II. A discretionary preservation easement shall be considered to provide a demonstrated public benefit if it provides at least one of the following public benefits:
(a) There is scenic enjoyment of the structure by the general public from a public way or from public waters.
(b) The structure is historically important on a local, regional, state, or national level, either independently or within an historic district.
(c) The structure's physical or aesthetic features contribute to the historic or cultural integrity of a property listed on or determined eligible for listing on the National Register of Historic Places, state register of historic places, or locally designated historic district.
III. In determining whether an historic agricultural structure demonstrates the necessary public benefit to qualify for a discretionary preservation easement, the governing body shall have reference to guidelines adopted by the advisory committee established under RSA 227-C:29.
Source.
2002, 86:1, eff. July 2, 2002.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-D - Discretionary Preservation Easements › Section 79-D:4 - Application Procedure.

79-D:4 Application Procedure. –
I. Any owner of an historic agricultural structure which meets the tests of public benefit in RSA 79-D:3, II may apply to the governing body to grant a discretionary preservation easement to the municipality, agreeing to maintain the structure in keeping with its historic integrity and character during the term of the easement.
II. No owner of an historic agricultural structure shall be entitled to have a particular structure classified for any tax year under the provisions of this chapter unless the owner has applied to the governing body on or before April 15 of the tax year on a form provided by the commissioner of the department of revenue administration. Such application shall include a map showing the location of the structure to be subject to the discretionary preservation easement, and a description of how the property meets the tests of public benefit in RSA 79-D:3.
Source.
2002, 86:1, eff. July 2, 2002.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-D - Discretionary Preservation Easements › Section 79-D:5 - Approval, Denial.

79-D:5 Approval, Denial. –
I. If, after a duly noticed public hearing, the governing body finds that the proposed preservation of such historic agricultural structure is consistent with the purposes of this chapter, it may take steps to acquire a discretionary preservation easement as provided in this chapter. In exercising its discretion, the local governing body may weigh the public benefit to be obtained versus the tax revenue to be lost if such an easement is granted. The governing body shall have no more than 60 days to act upon the application.
II. If the governing body denies the application to grant a discretionary preservation easement to the municipality, such denial shall be accompanied by a written explanation. The local governing body's decision may be appealed by using the procedures of either RSA 79-A:9 or 79-A:11 provided, however, that such denial shall be deemed discretionary and shall not be set aside by the board of tax and land appeals or the superior court except for bad faith, discrimination, or the application of criteria other than those set forth in RSA 79-D:3 and paragraph I of this section.
III. The easement shall be a burden upon the property and shall bind all transferees and assignees of such property. An easement granted pursuant to this subdivision shall not be assigned, transferred, or released by the municipality without the consent of the owner, except as provided in RSA 79-D:8.
Source.
2002, 86:1, eff. July 2, 2002.