Current Use & Conservation

Preservation of Open Space

Click on any of the following for more information below:

Conservation Restriction

"Conservation restriction" means a permanent restriction of open space land by deed granted in perpetuity to a federal, state, county, local, or other government body or to a charitable, educational, or other nonprofit corporation established for the purposes of natural resource conservation.

The property must meet the tests of public benefit in RSA 79-B:4. There are no minimum acreage requirements. Conservation Restrictions must be recorded, on a form provided by the Department of Revenue Administration, at the Registry of Deeds before April 15th of the qualifying tax year.

Current Use

In order to encourage appreciation for the environment, conserve land and other resources, and to maintain open space, the State of New Hampshire provides for placing land in Current Use status where it is taxed at a lower rate. Many restrictions apply, including a 10 acre minimum. If you desire to investigate further, you may inquire at the Assessing Department (603-432-6104) or refer to RSA 79-A.

An application must be received by the Assessing Department on or before April 15th in the year application is made. There is a contingent lien placed on the property, recorded at the Rockingham County Registry of Deeds, in favor of the Town.

Discretionary Easements

"Discretionary easement" means a restriction of open space land (that does not meet the criteria of RSA 79-A Current Use) which is granted to a city or town for a term of 10 or more years.

The land must demonstrate a public benefit and be accessible to the public. The owner must apply to the city of town on or before April 15th of the qualifying tax year on a form provided by the Department of Revenue Administration. Such application shall include a map of the land to be subject to the discretionary easement, a description of how the property meets the tests of public benefit in RSA 79-C:3, and an appraisal of the value of the easement to be conveyed.

Gifts to Conservation Commission

Under the provisions of RSA 36-A:4, the Conservation Commission may receive gifts of money and property real and personal, in the name of the city or town, subject to approval of the Town Council. Such gifts are to be managed and contained by the Commission for the purpose for which intended. Further inquiries may be made to the Town Administrators Office at 14 Manning Street or by calling (603) 432-6100 or (603) 432-6101.

(Note: If Statutes are referenced - it shall be inferred that all supplements and/or amendments apply, wherever and whenever applicable.)