Current Use

Understanding Current Use Covenants

RSA 79-A in New Hampshire refers to the Current Use Taxation program. It's a policy that gives property tax breaks to landowners who maintain their land for farming, forestry, or conservation purposes.

This program aims to keep open spaces, farms, and forests preserved by offering tax benefits based on how the land is currently used rather than its potential for development. Landowners have to meet certain criteria and follow specific land management practices to qualify. It's meant to encourage landowners to keep their land undeveloped or used for purposes that benefit the environment and local communities.

The details about eligibility, allowed uses and tax benefits can differ, so it's important for landowners to understand the specific rules outlined in RSA 79-A to benefit from the tax breaks.

How to Enter Your Property into Current Use

 

  1. Eligibility: Ensure your property meets the program's criteria, typically related to size (minimum of 10 acres), current use (such as agriculture, forestry, or conservation), and compliance with specific management practices (if there is a documented stewardship for the property by an NH licensed forester.)
  2. Application Submission: Contact the Croydon Town Offices or the New Hampshire Department of Revenue Administration (DRA) to obtain the necessary forms (A-10 PDF Fillable). Fill out the application accurately, providing details about the property's current use and proposed management practices.
  3. Documentation: Attach any required documentation, such as maps, deeds, or management plans, that support your application. Many of these documents can be printed at the Croydon Town Hall for a nominal fee.
  4. Evaluation and Approval: The Selectboard and DRA review your application. If your property meets the program's requirements, it will be approved for entry into the Current Use Taxation program. Changes on your tax bill may not be reflected until the next year's issuance. (April 1)
  5. Compliance: Once accepted, ensure you continue to adhere to the program's guidelines and maintain the property as per the specified use and management practices to remain eligible for the tax benefits.

It's crucial to consult with the Croydon Selectboard and thoroughly understand the program's specific requirements and regulations when applying to enter your property into the Current Use Taxation program in New Hampshire.

If you have questions about your property's eligibility, please contact the Croydon Town Clerk for more information.