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RSA 79-A:1 · Declaration of Public Interest

Title
V: TAXATION
Chapter
79-A · CURRENT USE TAXATION
Status
current
Official source linked
Yes
Official source Copy section link

79-A:1 Declaration of Public Interest. – It is hereby declared to be in the public interest to encourage the preservation of open space, 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 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. Open space land imposes few if any costs on local government and is therefore an economic benefit to its citizens. The means for encouraging preservation of open space authorized by this chapter is the assessment of land value for property taxation on the basis of current use. It is the intent of this chapter to encourage but not to require management practices on open space lands under current use assessment. Source. 1973, 372:1. 1991, 281:2. 1996, 176:2, eff. Aug. 2, 1996.

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Source note

Source. 1973, 372:1. 1991, 281:2. 1996, 176:2, eff. Aug. 2, 1996.

Source history

  • 1973, 372:1
  • 1991, 281:2
  • 1996, 176:2, eff. Aug. 2, 1996

Related materials

Bill relationships

  • 2026 HB1417 reference · effective 2027-01-01

    d first to the improvement tax, then to the land tax, unless a local vote specifies a different sequence consistent with department rules. II. Land enrolled in current use under RSA 79-A shall continue to be assessed and taxed as provided in RSA 79-A. A LVT shall apply only to value not governed by RSA 79-A. III. Public utility property, tax-increment finance districts, and any special assessment dis

  • 2026 HB1417-FN reference · effective 2027-01-01

    d first to the improvement tax, then to the land tax, unless a local vote specifies a different sequence consistent with department rules. II. Land enrolled in current use under RSA 79-A shall continue to be assessed and taxed as provided in RSA 79-A. A LVT shall apply only to value not governed by RSA 79-A. III. Public utility property, tax-increment finance districts, and any special assessment dis

  • 2026 HB1691 amend · effective 2027-01-01

    urrent use. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Subdivision; Restriction of Current Use Taxation Eligibility. Amend RSA 79-A by inserting after section 26 the following new subdivision: Restriction of Current Use Taxation Eligibility 79-A:27 Restriction of Current Use Taxation Eligibility. I. Eligibility for current use assessment sh

  • 2026 HB1786 reference · effective 2027-01-01

    ipalities designated as housing champions shall be eligible for: (a) Housing production and infrastructure grants under RSA 12-O:73. (b) Property tax assessment holidays under RSA 79-A. (c) Expedited state approvals and priority for projects requiring state approvals. (d) Additional funding if they collaborate with other neighboring housing champion designated communities on housing and/or infrast

  • 2026 HB1786-FN reference · effective 2027-01-01

    ipalities designated as housing champions shall be eligible for: (a) Housing production and infrastructure grants under RSA 12-O:73. (b) Property tax assessment holidays under RSA 79-A. (c) Expedited state approvals and priority for projects requiring state approvals. (d) Additional funding if they collaborate with other neighboring housing champion designated communities on housing and/or infrast

  • 2026 SB485 reference · effective 2027-01-01

    unauthorized, illegal, or counterfeit HDCs in the manner provided in RSA 617 or by immediately seizing the HDC products. 179-A:10 Unlawful Possession. I. Except as provided in RSA 179-A:12, any person under the age of 21 years who has in his or her possession any HCD product, or who is intoxicated by consumption of an HDC product, shall be guilty of a violation and shall be fined a minimum of $300. Any se

  • 2026 SB485 reference · effective 2027-01-01

    er license and retail license for the same location where HDCPs will be manufactured and sold, and that has contracted with a wholesale licensee for remitting the tax levied under RSA 179-A:17 and for the wholesale distribution of the supplier’s products. For the products that are manufactured on the supplier’s licensed premises and that are sold at retail on the supplier’s licensed premises, if all requirem

  • 2026 SB485-FN reference · effective 2027-01-01

    unauthorized, illegal, or counterfeit HDCs in the manner provided in RSA 617 or by immediately seizing the HDC products. 179-A:10 Unlawful Possession. I. Except as provided in RSA 179-A:12, any person under the age of 21 years who has in his or her possession any HCD product, or who is intoxicated by consumption of an HDC product, shall be guilty of a violation and shall be fined a minimum of $300. Any se

  • 2026 SB485-FN reference · effective 2027-01-01

    er license and retail license for the same location where HDCPs will be manufactured and sold, and that has contracted with a wholesale licensee for remitting the tax levied under RSA 179-A:17 and for the wholesale distribution of the supplier’s products. For the products that are manufactured on the supplier’s licensed premises and that are sold at retail on the supplier’s licensed premises, if all requirem

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