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Current Use

The Current Use tax incentive is available to qualifying landowners who maintain their land as undeveloped forest, farm, or open space. Current Use supports wildlife conservation and outdoor recreation by encouraging the preservation of open land throughout the state.

 

 

Frequently Asked Questions

 

What is Current Use?
Current Use is a tax assessment law that taxes land at its “productive capacity.” This means the land is taxed at its income-producing capability as forest, farmland or undeveloped land, rather than at its real estate value as a building site. Current Use lowers property taxes for landowners and provides space for hunting, fishing, and wildlife conservation.

 

Why is Current Use important?
Current Use helps preserve open land in New Hampshire, supporting outdoor recreational opportunities for the public and creating habitat for New Hampshire’s wildlife. It also provides an important financial benefit for participating landowners. Over 50% of the land in the state is enrolled in some form of Current Use.


Does my land qualify for Current Use?
To qualify for Current Use, land must be 10 or more acres, and must be a forest, farm, or unproductive land. Structures, buildings, driveways, and other improvements on the land do not qualify for Current Use. Read more about exceptions and eligibility requirements at http://www.nhspace.org/cu-requirements.shtml.


How can I apply to enroll in Current Use?
If your land meets the criteria and you want to have it classified as Current Use, you can find information about applying through your town office or at the NH Department of Revenue Administration website: https://www.revenue.nh.gov/current-use/index.htm. Landowners have until April 15th to apply for that tax year.


Can I still post my land if I enroll in Current Use?
Yes. Landowners who enroll in Current Use can post their land against trespassing and close it to public use if they wish. However, an additional incentive called the Recreational Discount is available for landowners who allow certain public uses of their land.


How can I qualify for the Recreational Discount?
Hunting, fishing, hiking, nature observation, skiing, and snowshoeing are public activities that can take place on Current Use land. Landowners who open their land to all six of these activities receive the Recreational Discount -- a 20% reduction in the Current Use assessment.


Where can I find more information?
Consult your town office, or use these online resources for additional information on the Current Use Assessment:

 

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