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RSA 79-A:26 · Location of Contiguous Land in More Than One Taxing District

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

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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.

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Source note

Source. 1973, 372:1, eff. July 1, 1973.

Source history

1973, 372:1, eff. July 1, 1973

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