is Current Use?
Current Use Assessment provides a property tax incentive to all qualifying
landowners who agree to maintain their land in an undeveloped condition.
This assessment is based on the capacity of the land to produce income
in its current use-whether it is managed farm or forest, or unmanaged
open space. Current Use is the cornerstone of the state's land conservation
efforts, with over half the land in New Hampshire is enrolled in this
"It is hereby declared to be in
the public interest to encourage
preservation of open space,
thus providing a healthful and attractive outdoor environment
for work and recreation of the state's citizen's, maintaining
the character of the state's landscape, and conserving the
land, water, forest, agricultural and wildlife resources."
- NH Current Use law RSA 79-A
(enacted July 1, 1973)
For more information on Current Use, please download the State of New Hampshire Current Use Criteria Booket. (4/1/2008 to 3/31/2009). Will replace new year when it becomes available.