What is current use? This is one of the questions that we get almost daily. So have you ever wondered what current use is? I have a link here to the state's "A Laypersons Guide to Current Use." The very basic answer is this: It's a break on your taxes for open land that is not being used. Essentially, there is a tax lien on the property when the owners have not developed the land for use. Once the land is taken out of current use tax status there is a 10% one-time fee, of the "full and true value." Let's start with the why it was created. In the late 60s, the legislature was looking at ways to ensure that the beauty of our wonderful state was preserved and not over developed. One of the issues that faced some landowners were the taxes. And being able to afford the taxes so they did not need to break up the land to pay for taxes or reduce the tax burden. The law, RSA 70-A was passed on July 1, 1973 to help preserve our forests and farmland. RSA-70-A Current Use Application With about 60% of our state's privately-held land in current use, that comes out to be around 3 million acres of land in the Current Use status.

Current Use FAQ

Can I post my land if I have it in Current Use?

Yes, you can. Very little actually is posted. You will not receive as large a discount if it is not kept open for use without fee for fishing, hunting, snowshoeing, skiing, and nature observation. You will want to talk to your town office about a recreational use discount.

What if I want to build something on the land that is in current use?

If you decide that you do want to use the land there is a one-time 10% penalty of the "full and true value." And that is determined by the town the land is a part of.

Can we use the land once it is in current use?

Yes. You can hike, hunt, fish, explore, and enjoy the land.

How many acres are required to qualify for current use?

Typically, it's 10 acres of land that is not being used. So nothing can be built on the land. To include your driveway and septic to your home. In some instances smaller parcels could take advantage of current use. Typically that would be land that is wetlands or agriculture land.

What if I want to build on the land or use it for something other than farming or recreation?

Once work begins for future building, that is when the property that is being developed will be taken out of its current use status and the one-time tax fee will be assessed by the town and due.

What if the land is separate tax parcels?

As long as they are contiguous. It does not matter if they are in different towns, counties or even if there is a road going through.

And how besides the obvious financial benefit does this benefit the owners?

One of the requests that we get from people looking to relocate in this area is "I want it to abut the National Forest." Ultimately they are looking to have land that isn't getting developed as their neighbors. So having those 27,000 landowners with collectively 3 million acres preserved, this helps property values as well. Not to mention that we are keeping and preserving natural habitat for our game and non-game animals. Ultimately, there is a lot to the law itself. And you should consultant an attorney if you should have any questions.