CHAPTER
Rev 1800 CONSERVATION RESTRICTION
ASSESSMENT
Statutory
Authority: RSA 79-B:4, V
PART Rev 1801 DEFINITIONS
Rev 1801.01 "Charitable, educational and other non-profit
corporation or association" means those entities established and
administered for the purpose of promoting and obligated by charter or
otherwise, to promote the conservation of natural resources, including the
maintaining of land or water areas predominately:
(a) In a natural, scenic or open condition;
(b) For agricultural, farming, open space or
forest use; or
(c) For any other use or condition consistent
with the protection of environmental quality.
Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92;
ss by #6692, eff 2-21-98, ss by #8567, eff 2-14-06; ss by #10560, eff 3-28-14
Rev 1801.02 “Department”
means the
Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92;
ss by #6692, eff 2-21-98; ss by #8567, eff 2-14-06; ss by #10560, eff 3-28-14
(from Rev 1801.03)
Rev 1801.03 "Grantee" means an entity to which
a conservation restriction easement is granted.
Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92;
ss by #6692, eff 2-21-98, ss by #8567, eff 2-14-06; ss by #10560, eff 3-28-14
(from Rev 1801.02)
Rev 1801.04 "Inconsistent use improvements"
means any improvement which changes the
land to a use which does not qualify for current use assessment under RSA 79-A.
Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92;
ss by #6692, eff 2-21-98, ss by #8567, eff 2-14-06; ss by #10560, eff 3-28-14
(from Rev 1801.03)
Rev 1801.05 "Land categories" means those
categories of land defined in RSA 79-A:2, VI, VII, IX, XIII and XIV.
Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92;
ss by #6692, eff 2-21-98, ss by #8567, eff 2-14-06; ss by #10560, eff 3-28-14
(from Rev 1801.04)
Rev 1801.06 “Municipal assessing
officials” means those charged by law with the duty of assessing taxes and
being the:
(a) Governing body of a municipality;
(b) Board of assessors or selectmen of a
municipality; or
(c) County commissioners of an unincorporated
place.
Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92;
ss by #6692, eff 2-21-98, ss by #8567, eff 2-14-06; ss by #10560, eff 3-28-14
(from Rev 1801.04)
Rev 1801.07 "Recreation land" means land that
meets the criteria of RSA 79-A:4, II.
Source. #10560, eff 3-28-14 (from Rev 1801.05)
Rev
1801.08 “Soil potential index (SPI)”
means soil potential index as defined in RSA 79-A:2, XII.
Source. #10560, eff 3-28-14 (from Rev 1801.06)
PART Rev 1802 APPLICATION PROCEDURES
Rev 1802.01 Application Filing, Approval, Distribution
and Appeal.
(a) A
landowner applying for a conservation restriction assessment shall complete and
file Form PA-60 “Conservation Restriction Assessment Application”, by April 15
of the tax year the conservation restriction assessment is to be granted, with
the municipal assessing officials of the municipality in which the
land is located.
(b) The landowner shall file the following
documents with Form PA-60 “Conservation Restriction Assessment
Application”:
(1) A map or drawing of the entire parcel
that includes:
a. Both, conservation restriction assessment and
non-conservation restriction assessment land, adequately identified and
oriented to establish its location, and sufficiently accurate to permit
computation of acreage;
b. The interior boundaries;
c. The acreage of farm, forest, or unproductive land
for which the applicant is seeking conservation restriction assessment;
d. The forest type category for any forest land
as defined in RSA 79-A:2, VII; and
e. All portions of land not to be classified
under conservation restriction assessment;
(2) A soil potential index for farmland pursuant to
Cub 304.04, if applicable;
(3) Documentation of forest land stewardship in
accordance with current use board rules, if applicable;
(4) The class, grade, location, and site quality of
forest land as defined in Cub 304.05;
(5) A copy of the deed granting the conservation
easement;
(6) A copy of the power of attorney if an agent
signs the Form PA-60
“Conservation Restriction Assessment Application”; and
(7) The recording fee, pursuant
to RSA 79-B:4, IV and determined in accordance with RSA 478:17-g, I,
shall be filed with Form PA-60 “Conservation Restriction Assessment
Application”.
(c) A copy of Form PA-60 “Conservation
Restriction Assessment Application” shall be retained by the landowner or the
landowner’s agent at the time that the application is submitted to the
municipal assessing officials.
(d) After receipt of a Form PA-60 “Conservation
Restriction Assessment Application”, and no later than July 1, a majority of
the municipal assessing officials shall indicate their approval, by signing
and dating the application if it is determined that the following conditions
have been met:
(1) The conservation restriction is held by a
qualifying conservation non-profit corporation, as defined in RSA 79-B:2, X;
and
(2) The conservation restriction contains
one of the demonstrated public benefits listed.
(e) If the application is approved, the municipal
assessing officials shall distribute the completed Form PA-60 “Conservation
Restriction Assessment Application” as follows:
(1) The original
to the county register of deeds with the recording fee, pursuant to RSA 79-B:4, IV;
(2) A copy to be retained by municipal assessing
officials; and
(3) A copy to the landowner, for purposes of
notification pursuant to RSA 79-B:4, II.
(f) If the application is denied, a majority of
the municipal assessing officials shall:
(1) Date and sign the form;
(2) State the reason for denial;
(3) Return a copy of the denied Form PA-60 to the
land owner, for purposes of notification pursuant to RSA 79-B:4, II; and
(4) Refund the recording fee to the land owner.
Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92;
ss by #6692, eff 2-21-98; ss by #8567, eff 2-14-06; ss by #10560, eff 3-28-14
Rev 1802.02 Withdrawal
of Application. The landowner may
withdraw Form PA-60 “Conservation Restriction Assessment Application” in the
same year in which it was submitted, provided the municipality has not recorded
the form with the county register of deeds.
Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92;
ss by #6692, eff 2-21-98; ss by #8567, eff 2-14-06; ss by #10560, eff 3-28-14
Rev 1802.03 Appeals. A landowner may appeal the decision made
pursuant to Rev 1802.01 (f) within 6 months by filing with:
(a) The
(b) The
Source. #8567, eff 2-14-06; ss by #10560, eff 3-28-14
PART Rev 1803 LIMITS
ON LAND
Rev 1803.01 Developed Land. Developed land, as defined by RSA 79-B:2, V,
shall be taxable in accordance with RSA 75:1.
Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92;
ss by #6692, eff 2-21-98; ss by #8567, eff 2-14-06; ss by #10560, eff 3-28-14
Rev 1803.02 Factors Affecting Classification. The provisions of RSA 79-A shall apply to
land under conservation restriction assessment.
Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92;
ss by #6692, eff 2-21-98; ss by #8567, eff 2-14-06; ss by #10560, eff 3-28-14
Rev 1803.03 Reserved Rights. The portion of conservation restriction
easement land in which the landowner has reserved rights in the deed granting such
easement, which allow for future inconsistent use improvements, in specified or
unspecified geographic areas, including ingress and egress thereto, shall be
taxable in accordance with RSA 75:1 when an inconsistent use occurs.
Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92;
ss by #6692, eff 2-21-98; ss by #8567, eff 2-14-06; ss by #10560, eff 3-28-14
Rev 1803.04 Inconsistent Use Improvements.
(a) Inconsistent use improvements shall be any
improvement that changes the land use so that it no longer qualifies for
current use assessment pursuant to RSA 79-A, subjecting it to taxation in
accordance with RSA 75:1.
(b) Any portion of land as described in Cub
303.02, and Cub 307.01 through Cub 307.03, necessary for the support and
service of an inconsistent use improvements shall be included in such
RSA 75:1 assessment.
Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92;
ss by #6692, eff 2-21-98; ss by #8567, eff 2-14-06; ss by #10560, eff 3-28-14
Rev 1803.05
Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92;
ss by #6692, eff 2-21-98; ss by #8567, eff 2-14-06; ss by #10560, eff 3-28-14
PART Rev 1804 DISQUALIFICATION OF LAND
Rev 1804.01 Conditions of Disqualification. Land under conservation restriction
assessment shall be considered disqualified and the inconsistent use penalty
imposed in accordance with RSA 79-B:6 when the land does not qualify for
conservation restriction assessment.
Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92;
ss by #6692, eff 2-21-98; ss by #8567, eff 2-14-06; ss by #10560, eff 3-28-14
Rev 1804.02 Notice Required. The landowner shall notify the municipal assessing
officials as soon as the landowner is aware of any inconsistent use improvement
upon land which has been granted conservation restriction assessment.
Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92;
ss by #6692, eff 2-21-98; ss by #8567, eff 2-14-06; ss by #10560, eff 3-28-14
Rev 1804.03 Amount of Land Disqualified. The amount of land disqualified shall be in
accordance with RSA 79-A:7, IV, V and VI.
Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92;
ss by #6692, eff 2-21-98; ss by #8567, eff 2-14-06; ss by #10560, eff 3-28-14
Rev 1804.04 Inconsistent Use Penalty Form PA-61
“Inconsistent Use Penalty on
(a) The municipal assessing officials, when
assessing an inconsistent use penalty pursuant to RSA 79-B:6, shall:
(1) Complete Form PA-61 “Inconsistent Use Penalty
on
(2) Provide on the form the date and the cause of
the inconsistent use;
(3) Provide on the form the amount of the
inconsistent use penalty; and
(4) Provide on the form the signatures of the
majority of the municipal assessing officials and the date on which it was
signed.
(b) The municipal assessing officials shall, upon
completion of their portion of Form PA-61 “Inconsistent Use Penalty on
(1) Retain a copy for their records; and
(2) Forward the original and 3 copies of Form
PA-61 “Inconsistent
Use Penalty on
(c) The tax collector shall, upon receipt of Form
PA-61 “Inconsistent Use Penalty on
(1) Complete the applicable portion of the form;
(2) Send a copy of the completed Form
PA-61
“Inconsistent Use Penalty on Conservation Restriction Land”
to the landowner responsible for the inconsistent use penalty; and
(3) Send a copy of the completed Form
PA-61
“Inconsistent Use Penalty on
(d) Upon receipt of payment of the inconsistent use
penalty and the recording fee, the tax collector shall:
(1) Enter the date the payment was received;
(2) Acknowledge that payment by signature; and
(3) Forward the original form and recording fee
to
the county registry of deeds in which the property is located.
Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92;
ss by #6692, eff 2-21-98; ss by #8567, eff 2-14-06; ss by #10560, eff 3-28-14
Rev 1804.05 Abatement Of Inconsistent Use Penalty on
(a) A property owner may request an abatement of
an inconsistent use penalty assessment.
(b) The inconsistent
use penalty abatement request shall
be in writing and submitted to the municipal assessing officials within
2 months of the date of tax notice.
(c) Upon
receipt of the abatement request pursuant to section (b) above, the municipal
assessing officials shall review the request and shall either grant or deny the
abatement in writing within 6 months after the notice of tax date.
Source. #8567, eff 2-14-06; ss by #10560, eff 3-28-14
Rev 1804.06 Appeal. If the municipal assessing officials neglect
or refuse to abate the inconsistent use penalty, a property owner may either:
(a) Apply in writing, accompanied by the required
fee,
to the New Hampshire board of tax and land appeals within 8
months of the date of tax notice; or
(b) Petition the
Source. #8567, eff 2-14-06;
ss by #10560, eff 3-28-14
PART Rev 1805 FORMS, REPORTS AND
APPLICATIONS REQUIRED
Rev 1805.01 Form PA-60
“Conservation Restriction Assessment Application”.
(a) A landowner applying for a conservation
restriction assessment shall complete and file with the municipal assessing
officials by April 15 their portion of Form PA-60 “Conservation Restriction Assessment
Application”, typed or written in black ink.
(b) The municipal assessing officials shall
complete their portion of the form by granting the application in accordance
with Rev 1802.01 (d) or denying the application and providing the reason
for denial in accordance with Rev 1802.01 (f).
(c) The municipal assessing officials shall
distribute the copies of the approved Form PA-60 “Conservation Restriction
Assessment Application” in accordance with Rev 1802.01 (e).
Source. #8567, eff 2-14-06;
ss by #10560, eff 3-28-14
Rev 1805.02 Form PA-61 “Inconsistent Use Penalty on
(a) Municipal assessing officials shall complete
their portion of Form PA-61 “Inconsistent Use Penalty on
(b) The tax collector shall enter on Form PA-61
“Inconsistent Use Penalty on
Source. #8567, eff 2-14-06; ss by #10560, eff 3-28-14
Rev 1805.03 Forms,
Reports and Applications Availability.
Forms, reports, and applications shall be available from:
(a) Any municipality for easement forms;
(b) The
department’s forms line at (603) 230-5950; or
(c) On
line at http://www.revenue.nh.gov/;
(d) By
writing to the department at:
New
Hampshire Department of Revenue Administration
Municipal
and Property Division
Source. #10560, eff 3-28-14
APPENDIX
RULE |
STATUTE |
|
|
Rev
1801.01 |
RSA
79-B:4, V |
Rev
1801.02 |
RSA
79-B:4, V |
Rev
1801.03 |
RSA
79-B:4, V |
Rev
1801.04 |
RSA
79-B:4, V |
Rev
1801.05 |
RSA
79-B:4, V |
Rev
1801.06 |
RSA
21-J:11, I and III; RSA 21-J:13, VI |
Rev
1801.07 |
RSA
79-B:4, V |
Rev
1801.08 |
RSA
79-B:4, V |
|
|
Rev
1802.01 |
RSA
79-B:4, V |
Rev
1802.02 |
RSA
79-B:4, V |
Rev
1802.03 |
RSA
79-B:4, V |
|
|
Rev
1803.01 |
RSA
79-B:4, V |
Rev
1803.02 |
RSA
79-B:4, V |
Rev
1803.03 |
RSA
79-B:4, V |
Rev
1803.04 |
RSA
79-B:4, V |
Rev
1803.05 |
RSA
79-B:4, V |
|
|
Rev
1804.01 |
RSA
79-B:4, V |
Rev
1804.02 |
RSA
79-B:4, V |
Rev
1804.03 |
RSA
79-B:4, V |
Rev
1804.04 |
RSA
79-B:4, V |
Rev
1804.05 |
RSA
79-B:4, V |
Rev
1804.06 |
RSA
79-B:4, V |
|
|
Rev
1805.01 |
RSA
79-B:4, V |
Rev
1805.02 |
RSA
79-B:4, V |
Rev
1805.03 |
RSA 21-J:13, IV |
|
|