Current Use Taxes & Income Tax

Current use describes the present condition of undeveloped land and is an assessing and taxing method that considers the current use of the land to determine the assessed land-value and subsequent property tax, rather than using the "highest and best" use of the land to determine annual property tax.

State law (RSA-79) declares it to be in the public interest to preserve open space "...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...Open space land imposes few if any costs on local government and is therefore an economic benefit to its citizens...It is the intent of this chapter to encourage but not to require management practices on open space lands under current use assessment" (RSA 79-A:1).

In addition to the public benefit, current use benefits individual woodlot owners by keeping land affordable. To learn more contact your County Extension Forester. 

Belknap County

Lindsay Watkins
(603) 527-5475

Carroll County

Wendy Scribner

Cheshire County

Matt Kelly

Coös County

Ray Berthiaume

Grafton County

James Frohn

Hillsborough County

Michael Gagnon

Merrimack County

Tim Fleury

Rockingham County

Greg Jordan

Strafford County

Lindsay Watkins

Sullivan County

Dode Gladders

Forestry State Specialist

Steven Roberge

Forestry Information Center
1-800-444-8978 within New England