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

Rebecca DiGirolomo
rebecca.digirolomo@unh.edu
603-749-2529

Carroll County

Wendy Scribner
wendy.scribner@unh.edu
603-447-3834

Cheshire County

Matt Kelly
matt.kelly@unh.edu
603-352-4550

Coös County

ce.coos@unh.edu
603-788-4961

Grafton County

James Frohn
jim.frohn@unh.edu
603-787-6944

Hillsborough County

Michael Gagnon
michael.gagnon@unh.edu
603-641-6060

Merrimack County

Tim Fleury
tim.fleury@unh.edu
603-255-3733

Rockingham County

Greg Jordan
greg.jordan@unh.edu
603-679-5616

Strafford County

Rebecca DiGirolomo
rebecca.digirolomo@unh.edu
603-749-2529

Sullivan County

Dode Gladders
dode.gladders@unh.edu
603-863-9200

Forestry State Specialist

Steven Roberge
steven.roberge@unh.edu
603-862-4861

Forestry Information Center

forest.info@unh.edu
1-800-444-8978 within New England
603-862-3883