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RSA 79-A:4 · Powers and Duties of Board; Rulemaking

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

79-A:4 Powers and Duties of Board; Rulemaking. – The board shall have the following powers and duties:

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I.

It shall meet at least annually, after July 1, to establish a schedule of criteria and current use values to be used for the succeeding year. It shall have the power to establish minimum acreage requirements of 10 acres or less. It shall also review all past current use values and criteria for open space land established by past boards. The board shall make such changes and improvements in the administration of this chapter as experience and public reaction may recommend.

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II.

The board shall reduce by 20 percent the current use value of land which is open 12 months a year to public recreational use, without entrance fee, and which also qualifies for current use assessment under an open space category. There shall be no prohibition of skiing, snowshoeing, fishing, hunting, hiking or nature observation on such open space land, unless these activities would be detrimental to a specific agricultural or forest crop or activity. An owner of open space land may post "no trespass except for skiing, snowshoeing, fishing, hunting, hiking, or nature observation" signs that prohibit or restrict the access to or use of such open space land for any other purpose. The owner of land who opens his or her land to public recreational use as provided in this paragraph shall not be liable for personal injury or property damage to any person, and shall be subject to the same duty of care as provided in RSA 212:34.

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III.

The board shall annually determine, vote upon and recommend to the chairman of the board the schedule of criteria and current use values for use in the forthcoming tax year. The board shall hold a series of at least 3 public forums throughout the state to receive general comment through verbal and written testimony on the current use law. After the public forums are concluded and the board has made its recommended changes, the chairman shall proceed to adopt any proposed rules, in accordance with paragraph IV.

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IV.

The chairman of the board shall adopt rules, pursuant to RSA 541-A, for the schedule of criteria and current use values as recommended by the board, and for other forms and procedures as are needed to implement this chapter consistent with board recommendations and to assure a fair opportunity for owners to qualify under this chapter and to assure compliance of land uses on classified lands. Source. 1973, 372:1. 1974, 7:4. 1977, 326:3. 1982, 33:2. 1986, 62:1. 1988, 5:3. 1991, 281:7. 1993, 205:1. 1995, 137:3, eff. May 24, 1995. 2024, 321:8, eff. Jan. 1, 2025.

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Source note

Source. 1973, 372:1. 1974, 7:4. 1977, 326:3. 1982, 33:2. 1986, 62:1. 1988, 5:3. 1991, 281:7. 1993, 205:1. 1995, 137:3, eff. May 24, 1995. 2024, 321:8, eff. Jan. 1, 2025.

Source history

  • 1973, 372:1
  • 1974, 7:4
  • 1977, 326:3
  • 1982, 33:2
  • 1986, 62:1
  • 1988, 5:3
  • 1991, 281:7
  • 1993, 205:1
  • 1995, 137:3, eff. May 24, 1995
  • 2024, 321:8, eff. Jan. 1, 2025

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 HB1691 reference · effective 2027-01-01

    ial census. (d) No land located in high-density zones shall be eligible for current use tax assessment unless the lot is made available for public recreational use pursuant to RSA 79-A:4, II. II. Municipal limitations on current use assessments shall be as follows: (a) No municipality shall approve current use for more than 75 percent of rural zones within its jurisdiction. (b) No municipality

  • 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

    er to access and purchase HDCPs. VII. Licensees who restrict entry into the premises to individuals who are 21 years of age or older do not have to comply with the provisions of RSA 179-A:4, V. VIII. Signage shall be displayed in all areas where HDCPs are displayed, in a manner to be determined by the commission, clearly advising and warning the consumer that the HDCPs on display may have intoxicating e

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

    er to access and purchase HDCPs. VII. Licensees who restrict entry into the premises to individuals who are 21 years of age or older do not have to comply with the provisions of RSA 179-A:4, V. VIII. Signage shall be displayed in all areas where HDCPs are displayed, in a manner to be determined by the commission, clearly advising and warning the consumer that the HDCPs on display may have intoxicating e

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