TITLE V
TAXATION

Chapter 79-B
CONSERVATION RESTRICTION

Section 79-B:1

    79-B:1 Declaration of Intent. – It is the declared intent of this chapter to provide for a fair, consistent and equitable method of municipal assessment of conservation restriction land which provides a demonstrated public benefit, based upon the conservation uses to which the land is perpetually limited. In addition, it is the declared intent of this chapter to further assist in the preservation of open space in this state in the public interest by promoting the granting and acquisition of permanent conservation restrictions on such open space land which provides a demonstrated public benefit.

Source. 1990, 13:1. 1991, 62:1, eff. July 5, 1991.

Section 79-B:2

    79-B:2 Definitions. –
In this chapter:
I. "Assessing official" means the assessing authority of any town, city or unincorporated place.
II. "Board" means the current use board established by RSA 79-A:3.
III. "Commissioner" means the commissioner of the department of revenue administration.
IV. "Conservation restriction" means a permanent restriction of open space land by deed granted in perpetuity, and further, as defined by RSA 477:45, I, 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 and as further defined in RSA 79-B:2, X.
V. "Developed land" means any land, regardless of whether or not it is subject to a conservation restriction, upon which structures or improvements have been introduced for residential, commercial, or industrial purposes or any commercial mining or excavating purposes inconsistent with its use as open space land.
VI. "Inconsistent use penalty" means that amount paid to the municipality under RSA 79-B:6, in addition to any civil penalties which may accrue to the landowner who violates the terms of the conservation restriction.
VII. "Open space land" means any or all farm land, forest land, or unproductive land, as defined by RSA 79-A:2 and by rules adopted by the board.
VIII. "Owner" means the person or entity which is the owner of record of any land.
IX. "Restricted land" means any undeveloped open space land subject to a qualifying conservation restriction including, where the restriction meets the requirements of section 170(h) of the United States Internal Revenue Code, any portion of the property on which the owner has reserved a right to develop, but has not yet exercised such right.
X. "Qualifying conservation nonprofit corporation" means those charitable, educational, or other nonprofit corporations established for the purposes of natural resource conservation and which shall have demonstrated through current bylaws or articles of agreement and action taken by the corporation that it is in the business of, and capable of, accepting conservation restrictions as grantee and as further defined by rules adopted by the commissioner pursuant to RSA 541-A.
XI. "Qualifying conservation restriction" means a conservation restriction held by a qualifying conservation nonprofit corporation and from which a demonstrated public benefit occurs and as further defined by rules adopted by the commissioner pursuant to RSA 541-A.

Source. 1990, 13:1. 1991, 62:2-4; 281:21, 22. 1992, 138:1, 2, eff. Jan. 1, 1993.

Section 79-B:3

    79-B:3 Assessment of Open Space Land Subject to Conservation Restriction. –
I. Except as provided in this chapter, the selectmen or assessing officials shall assess restricted land for general property tax purposes at values based upon permanent restrictions, and in no case greater than those determined to be the fair market value for open space land determined by the board. Should RSA 79-A no longer be in effect, the basis for restricted land assessment shall be upon the permanent restrictions on the land.
II. This section shall not apply to developed land.

Source. 1990, 13:1. 1991, 62:5, eff. July 5, 1991.

Section 79-B:4

    79-B:4 Procedure for Application. –
I. The provisions of this chapter shall not apply to the assessment of restricted land for any tax year unless the owner shall have applied to the assessing officials to have his lands so classified on or before April 15 of said year on a form provided by the commissioner. There shall be no minimum acreage requirement for classification of restricted land.
II. The assessing officials shall notify the applicant on a form provided by the commissioner no later than July 1 of their decision to classify or refusal to classify the applicant's land by delivery of such notification to the applicant in person or by mailing such notification to his last and usual place of abode.
III. The owner of restricted land shall not be required to reapply for such classification for each succeeding tax year after it has been determined by the assessing officials that his land qualifies for such classification. A list of all classified lands and their owners in each town or city shall be filed by the respective assessing officials each year. Such a list shall be part of the invoice and subject to inspection as provided in RSA 76:7.
IV. The assessing officials shall file with the register of deeds in the appropriate county, on or before August 1 in each year, a list of all parcels of land classified under the provisions of this chapter. If a parcel of land is classified as restricted land after such date, the assessing officials shall file notice of said classification with the register of deeds in the appropriate county within 14 days of the classification. The list filed pursuant to this paragraph shall be on a form provided by the commissioner, shall contain the name of each owner, the date of classification and a short description of each parcel of real estate, together with such other information as the commissioner may prescribe; provided, however, the assessing officials shall not file each year parcels of land classified under this chapter which have been previously filed, unless there has been some change in the acreage involved or some other change in the classification. A fee in accordance with RSA 478:17-g shall be paid by the owner for each parcel which is classified as restricted land to the local assessing officials, to be paid over to the register of deeds for recording the classification notice.
V. The commissioner shall adopt rules, pursuant to RSA 541-A, for forms and procedures as are needed to implement this chapter, to assure a fair opportunity for owners to qualify under this chapter, to assure compliance of land uses on classified lands and to assure that special property tax assessment under this chapter is granted to only those conservation restriction lands which provide for a demonstrated public benefit and for which restrictions are held by qualifying conservation nonprofit corporations.
VI. A permanent conservation restriction on open space land shall be considered to provide a demonstrated public benefit if it protects, in perpetuity, at least one of the following values:
(a) The preservation of land for outdoor recreation by, or the education of, the general public, whereby:
(1) The general public must have the regular opportunity for access to and use of the land for pedestrian purposes; and
(2) The land has conservation and recreational values which make it attractive for public use.
(b) A relatively natural habitat for fish, wildlife, or plants, or similar ecosystem, whereby:
(1) The property must be in a relatively natural state; and
(2) Rare or endangered or threatened species must be present; or the property must contribute to the ecological viability of a park or other conservation area; or it must otherwise represent a high quality native terrestrial or aquatic ecosystem.
(c) The preservation of open space land, whereby:
(1) There is scenic enjoyment by the general public from a public way or from public waters; or
(2) The open space protection is pursuant to a clearly delineated federal, state, or local government conservation policy.
(d) The preservation of a historically important land area, whereby:
(1) The property is either independently significant due to recorded local, regional or state history, or is within a historic district; or
(2) The property is immediately adjacent to a historic district; or
(3) The land's physical or environmental features contribute to the historic or cultural integrity of a property listed on the National Register of Historic Places.

Source. 1990, 13:1. 1991, 62:6, 7, eff. July 5, 1991.

Section 79-B:5

    79-B:5 Appeal to Board of Tax and Land Appeals or Superior Court. – If the assessing officials deny in whole or in part any application for classification as restricted land or impose the penalty as provided in RSA 79-B:6 of this chapter, the applicant may appeal either to the board of tax and land appeals or the superior court in the same manner as provided for appeals of current use classification pursuant to RSA 79-A:9 or RSA 79-A:11.

Source. 1990, 13:1, eff. May 12, 1990.

Section 79-B:6

    79-B:6 Inconsistent Use Penalty. – In addition to any civil penalties assessed against the landowner, open space land which has been classified as restricted land pursuant to this chapter but which has been developed or put to a use either exercising any reserved rights to develop or violating its restricted classification shall be subjected to a penalty in addition to the annual real estate tax imposed upon such property of 10 percent of the full and true value of the portion of said land on which an inconsistent use has occurred as prescribed by RSA 75:1 without regard to the restriction. The penalty shall become due and payable to the municipality as of the date of the inconsistent use. Such developed land shall no longer qualify for assessment as restricted land under this chapter.

Source. 1990, 13:1. 1992, 138:3, eff. Jan. 1, 1993.

Section 79-B:7

    79-B:7 Valuation for Bonding Limit Purposes. – In computing the total value of all land in a city or town, any land which is appraised at restricted land value under the provisions of this chapter shall, for all purposes, including, but not limited to, the purposes of RSA 33:4-b, be inventoried by the town or city at its restricted land value.

Source. 1990, 13:1, eff. May 12, 1990.

Section 79-B:8

    79-B:8 Valuation for Computing Equalized Value. – In computing the equalized value of a city or town, the department of revenue administration shall use the restricted land value for any land which is so appraised under this chapter.

Source. 1990, 13:1, eff. May 12, 1990.

Section 79-B:9

    79-B:9 Lien for Unpaid Taxes. – The real estate of every person shall be subject to a lien for the penalties and taxes levied pursuant to RSA 79-B:6.

Source. 1990, 13:1, eff. May 12, 1990.

Section 79-B:10

    79-B:10 Enforcement. – All penalties and taxes levied pursuant to RSA 79-B:6 which are not paid when due shall be collected in the same manner as provided in RSA 80. This collection, however, shall not disqualify the remaining portion of such restricted land from future assessment under this chapter.

Source. 1990, 13:1, eff. May 12, 1990.

Section 79-B:11

    79-B:11 False Statement. – Any person who shall make, or cause to be made, any false or fraudulent application, return or statement with the intent to defraud the towns or cities of any real property taxes which would be levied but for the provisions of this chapter shall be guilty of a violation.

Source. 1990, 13:1, eff. May 12, 1990.