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