CHAPTER
Cub 100 ORGANIZATIONAL RULES
PART
Cub 101 DESCRIPTION OF THE BOARD
Cub 101.01 Board Established. The current use board and its membership is
established under RSA 79-A:3.
Source.
#5343, eff 3-05-92; ss by #6694, eff 2-24-98
Cub
101.02 Powers and Duties of the Board. The powers and duties of the current use
board as provided under RSA 79-A:4 are to:
(a) Meet annually to establish a schedule of
criteria and current use values to be used for the succeeding year;
(b) Establish minimum acreage requirements of 10
acres or less;
(c) Review past current use values and criteria
for open space land and to make changes in the administration of this chapter;
(d) Reduce by 20 percent the current use value of
land which is open 12 months a year to public recreational use, without
entrance fee, and which also qualifies for current use assessment under an open
space category;
(e) Annually determine, vote upon and recommend
to the chairman of the board the schedule of criteria and current use values
for use in the forthcoming tax year;
(f) Hold a minimum of 3 public forums throughout
the state to receive verbal and written comment from the public on the current
use law; and
(g) Annually elect a chairman of the board who
shall adopt any proposed rules pursuant to RSA 541-A for the schedule of
criteria and current use values as recommended by the board.
Source. #5343, eff 3-05-92; ss by #6694, eff 2-24-98
PART
Cub 102 PUBLIC INFORMATION
Cub
102.01 How to Contact the Board. Anyone wishing to contact the current use
board shall direct their request in writing to:
Current Use Board Clerk
c/o New Hampshire Department of Revenue Administration
PO Box 487
Concord, New Hampshire 03302-0487
Source. #5343, eff 3-05-92; ss by #6694, eff 2-24-98; ss
by #12857-A eff 8-23-19
Cub 102.02 Forms and Criteria - Availability.
(a)
All current use forms shall be available from the department of revenue
administration and the local assessing officials.
(b)
The criteria for current use, as specified in Cub 300, shall be updated and published annually in the form of a current use
booklet.
(c) A copy of the
annual current use booklet may be obtained:
(1) From the state
library, reference and information services, 20 Park
Street, Concord, NH, at their usual cost; or
(2) On the
department’s home page at www.nh.gov/revenue, when possible.
Source. #5343, eff 3-05-92; ss by #6694, eff 2-24-98; ss by #9426, eff 4-1-09; ss by #12857-A eff 8-23-19
PART
Cub 103 BOARD MEETINGS
Cub 103.01 Purpose. The purpose of this part is to provide a
uniform procedure for the conduct of board meetings.
Source. #12857-A
eff 8-23-19
Cub 103.02 Scope.
This part shall apply to board meetings.
Source. #12857-A
eff 8-23-19
Cub 103.03 Notice.
(a)
Notice for current use board meetings shall be:
(1) Posted in the
House and Senate clerks’ offices;
(2)
Posted in the department’s
lobby at Governor Hugh J. Gallen Office Park South, 109 Pleasant Street, in
Concord, NH;
(3) Sent to all
interested parties who request, in writing, to be kept on a service list; and
(4) Placed on the
department’s web page at
www.nh.gov/revenue, if possible.
Source. #12857-A
eff 8-23-19
Cub 103.04 Media Access.
(a)
Board meetings shall be open to the print and electronic media.
(b)
The chairperson or a designee shall limit the activity of the print and
electronic media to avoid disruption by:
(1) Limiting the placement of television cameras
to specific locations in the room where the board meeting is being held; and
(2) Prohibiting
interviews from being conducted within the room during the board meeting.
Source. #12857-A
eff 8-23-19
Cub 103.05 Conduct of a Board Meeting.
(a)
Board meetings shall be presided over by the chairperson or a designee.
(b)
The chairperson or designee shall:
(1) Call the meeting
to order;
(2) Determine whether a quorum of the board is present;
(3) Cause a recording of the board meeting to be made;
(4) Cause minutes to
be taken;
(5)
Request that
each member of the public wishing to speak place his or her name on the
speakers list before the last speaker on the list has finished speaking;
(6) Recognize those
who wish to be heard and establish the order in which they shall speak from a speakers list;
(7) Limit the amount
of time each speaker may speak to a specific amount of time at the discretion
of the chairperson;
(8) Limit
presentations from an interest group or organization to no more than 3
spokespersons, provided that the members of the interest group who are present
may enter their names into the record as supporting the position of the group
or organization;
(9) Revoke
recognition of a speaker for:
a. Going beyond the amount of time allowed for
persons to speak on an issue or issues considering:
1. The number of persons requesting to be heard;
and
2. The relevancy of the speaker’s comments;
b. A person refusing to provide the following
information on a speakers list provided by the board:
1. His or her full name; and
2. The names of each interest group which he or
she represents, if applicable;
c. Speaking or acting in an abusive or
disruptive manner; or
d. Refusing to keep comments relevant to the
issue or issues which are the subject of the meeting;
(10) Establish limits
on the print and electronic media, as provided in Cub 103.07;
(11) Effect the
removal of any person who disrupts the board meeting; and
(12) Adjourn or
recess the board meeting.
(c)
All persons whose names appear on the speakers list shall be afforded an
opportunity to speak at the board meeting within the limits on public
participation provided in Cub 103.07 and Cub 103.05(b).
(d)
Listed speakers may elect to submit written testimony in lieu of oral
testimony.
Source. #12857-A
eff 8-23-19
Cub 103.06 Public Participation.
(a)
Each person requesting to speak on the issue or issues which are the
subject of the board meeting shall provide the following information on a speakers
list:
(1) His or her full
name; and
(2) The name of each
interest group which he or she represents, if applicable.
(b)
Each person requesting to speak shall place his or her name on the
speakers list before the last speaker on the list has finished speaking.
(c)
All persons whose names appear on the speakers list shall be afforded an
opportunity to speak within the limits on public participation provided in Cub
103.07.
(d)
Listed speakers may elect to submit written testimony in lieu of oral
testimony.
Source. #12857-A
eff 8-23-19
Cub 103.07 Limitations on Public Participation.
(a)
In conducting board meetings, the chairperson
or a designee, at any time before or during a board meeting shall:
(1) Refuse to
recognize a person who refuses to comply with Cub 103.06, above;
(2) Revoke
recognition of a speaker who does not comply with Cub 103.06 above;
(3) Limit the amount
of time each speaker may speak to a specific amount of time at the discretion
of the chairperson; and
(4) Limit
presentations from an interest group or organization to no more than 3
spokespersons, provided that the members of the interest group who are present
may enter their names into the record as supporting the position of the group
or organization.
Source. #12857-A
eff 8-23-19
Cub 103.08 Transcripts.
(a)
All board meetings shall be recorded.
(b)
The recording shall be kept available for inspection.
(c)
Persons requesting the transcript shall bear the cost of transcription.
(d)
A copy of the recording may be requested in lieu of a written
transcript.
(e)
Persons requesting a copy of the recording shall bear the cost of
duplication.
(f)
Recordings of proceedings shall be preserved for a period no less than 6
months from the conclusion of the board meeting date.
Source. #12857-A
eff 8-23-19
CHAPTER Cub
200 PRACTICES AND PROCEDURES
PART Cub 201 DEFINITIONS - RESERVED
PART Cub 202 RULEMAKING PETITIONS
Cub 202.01
"Rulemaking" means the process for the amendment, repeal or adoption of a rule.
Source. #8570-A,
eff 2-18-06
Cub 202.02
Petition for Adoption, Amendment or Repeal of Rules.
(a)
A person may request the board to commence a proceeding for the purpose
of adopting, amending or repealing a rule by filing a
written petition containing:
(1) A statement of the petitioner’s request for
the proposed rules;
(2) The text of
the proposed rule or a statement of the results intended by the petitioner’s
interest in the subject matter of the proposed rule;
(3) The identification of the specific rule
sought to be amended or repealed, if applicable;
(4) A statement whether, in regard to the
petitioner, the issue which is the subject of the petition is pending in litigation;
(5) Any data or argument the petitioner believes
would be useful to the board in deciding whether to commence a rulemaking
proceeding; and
(6) Petitioner’s:
a. Dated signature; and
b. Mailing address.
(b)
The petition shall be filed with:
“Rules”
Source. #8570-A,
eff 2-18-06
Cub 202.03 Disposition of Rulemaking Petitions.
(a)
The chair of the board shall request additional data or argument from
the petitioner, if necessary, to clarify the petitioner’s argument.
(b)
The chair of the board shall, pursuant to RSA 541-A:4, notify the
petitioner in writing within 30 days of receipt of the petition that:
(1) The data or argument supports the petition and the petition is granted;
(2) The data fails to support the petition and
the reason why; or
(3) There is a reason for denial such as, but not
limited to, lack of rulemaking authority and the petition is denied.
(c)
Upon a petition being granted, the board shall commence rulemaking in
accordance with RSA 541-A:3.
Source. #8570-A,
eff 2-18-06
PART Cub 203 RULEMAKING HEARINGS
Cub 203.01 For the purpose of this part,
"hearing" means a noticed meeting, pursuant to RSA 541-A:6, for the
purpose of the receipt by the board of information, documentation, oral or
written testimony, or any combination of these for the purpose of rulemaking.
Source. #8570-A,
eff 2-18-06
Cub 203.02 Notice. Pursuant to RSA 541-A:6, notice for a
rulemaking hearing shall be placed in the
Source. #8570-A,
eff 2-18-06
Cub 203.03 Conduct of a Rulemaking Hearing.
(a)
Rulemaking hearings shall be presided over by the chairperson of the
board or the chairperson’s designee.
(b)
The presiding person shall:
(1) Establish the speaking order of those who
wish to be heard from a speaker's list;
(2) Cause a record to be made;
(3) Limit the amount of time each speaker may
speak, as the number of speakers and amount of time necessitates;
(4) Revoke a speaker’s recognition to speak for
reasons provided in Cub 203.04(c);
(5) Effect the removal of any person who disrupts
the hearing; and
(6) Adjourn the
hearing or pursuant to RSA 541-A:11, recess the hearing and reconvene a hearing
at a later date if:
a. The number of
speakers exceeds the allotted time for the hearing; or
b. The capacity of
the room does not accommodate the number of persons who wish to attend.
Source. #8570-A,
eff 2-18-06; ss by #10005, eff 9-22-11
Cub 203.04 Public Participation.
(a)
Each person who wishes to speak on the proposed rules shall, on a
speakers list provided by the board, provide his or her full name before the
last speaker on the list has finished speaking.
(b)
All persons whose names appear on the speakers list shall be afforded an
opportunity to speak at the hearing within the limits on public participation
provided in Cub 203.03(b) above.
(c)
A speaker shall have their recognition to speak revoked for:
(1) Going beyond the amount of time determined as
stated in Cub 203.03 (b) above for persons to speak on an issue or issues at
the hearing;
(2) Refusing to provide his or her full name on a
speakers list provided by the board;
(3) Speaking or acting in an abusive or
disruptive manner; or
(4) Refusing to keep comments relevant to the
proposed rules;
(d) Listed speakers may elect to submit written
testimony in lieu of oral testimony.
(e)
Presentations from an interest group or organization shall be limited to
no more than 3 spokespersons, provided that the members of the interest group
who are present may enter their names and addresses into the record as
supporting the position of the group or organization.
Source. #8570-A,
eff 2-18-06
Cub 203.05 Media Access.
(a)
Rulemaking hearings shall be open to the print and electronic media;
(b) The placement of
television cameras shall have specific
locations in the room where the board meeting is being held; and
(c) Interviews shall not be conducted within
the room where the board meeting is being held during the board meeting.
Source. #8570-A,
eff 2-18-06; ss by #10005, eff 9-22-11
Cub 203.06 Transcripts.
(a)
A record of the hearing shall be made in the form of:
(1) Minutes taken during the hearing; and
(2) A taped recording of the hearing when members
of the public are in attendance.
(b)
The taped recording shall be kept available for inspection for no less
than 6 months from the conclusion of the hearing date.
(c)
A copy of the taped recording or the minutes may be requested in writing
to the board in care of the department.
(d)
Persons requesting a copy of the taped recording shall bear the cost of
duplication.
Source. #8570-A,
eff 2-18-06
PART Cub 204 EXPLANATION OF ADOPTION OF RULE
Cub 204.01 Explanation of Adoption of Rule.
(a)
Within 30 days after the adoption of a rule,
any person may request an explanation regarding the adoption of rules pursuant
to RSA 541-A:11, VII by submitting a written request that the board’s
chairperson issue a statement explaining the following:
(1) The principle
reasons for and against adoption of a specific rule in its final form; and
(2) Reasons why the board overruled arguments and
considerations against the rule.
(b)
Each request for rule explanation shall include the additional following
information:
(1) Name and address of the interested person;
(2) Rule number and title; and
(3) Dated signature of the person making the
request.
(c)
The request shall be addressed to the chairperson of the board and:
(1) Mailed to:
Current Use Board Clerk
c/o New Hampshire Department of Revenue Administration
PO Box 487
Concord, New Hampshire 03302-0487; or
(2) Hand delivered to:
Governor Hugh J. Gallen Office Park South
New Hampshire Department of Revenue Administration
109 Pleasant Street
Concord, NH 03301
Source. #8570-B, eff 2-18-06, EXPIRED: 2-18-14
New. #11163, INTERIM, eff 8-24-16, EXPIRED: 2-20-17
New. #12857-A, eff 8-23-19
Cub 204.02 Explanation After Adoption of a Rule. The chairperson shall issue a response to the
request in Cub 204.01 above within 60 days providing the information required
by Cub 204.01(a).
Source.
#8570-B, eff 2-18-06, EXPIRED: 2-18-14
New. #11163, INTERIM, eff 8-24-16, EXPIRED: 2-20-17
New. #12857-A,
eff 8-23-19
PART Cub 205 DECLARATORY
RULINGS
Cub 205.01 “Declaratory ruling” means a written
statement issued by the board in response to a petition by a person to
interpret and apply the board laws or rules to the person’s specific set of
facts.
Source. #8570-A,
eff 2-18-06
Cub 205.02 Petition for Declaratory Ruling.
(a)
Any person filing a petition for declaratory ruling with the board shall
file it at least 90 days prior to the date of the proposed action and include:
(1) Full name and address of each interested party;
(2) A full and precise statement of the reasons
for the proposed action;
(3) A detailed description of the proposed action;
(4) True copies of all documents involved in the
proposed action;
(5) Reference to the RSA sections and rules relating to the subject of the petition; and
(6) A statement whether, to the best of the
petitioner’s knowledge, the issue which is the subject of the petition is
pending in litigation.
(c)
A petition for a declaratory ruling shall be accompanied by a
declaration by the petitioner stating:
“I declare that I
have examined the petition, including the accompanying documents and to the
best of my knowledge and belief, the facts presented in support of the
requested declaratory ruling are true, correct and complete.”
(d)
The board shall, within 30 days after receipt of a petition for a
declaratory ruling, advise the petitioner:
(1) If additional information or representations
are required when necessary in order to make a
decision; or
(2) If the complexity of the petition leads the
board to foresee a delay in the issuance of a ruling.
(e)
After the board has received a response to any, and all, requests for
additional information or representations, the board shall issue a declaratory
ruling applying any applicable statutes, rules or court opinions to the proposed
action described in the petition.
Source. #8570-A,
eff 2-18-06
Cub 205.03 Effect of Declaratory Ruling. A declaratory ruling issued to a petitioner
with respect to a particular action shall represent a holding of the board on
that action for that person only.
Source. #8570-A,
eff 2-18-06
Cub 205.04 Issuance and Publication of Declaratory
Rulings. Declaratory rulings issued
by the board shall be filed pursuant to RSA 541-A:16, II (b), and edited
subject to RSA 21-J: 14.
Source. #8570-A,
eff 2-18-06
PART Cub 206 Adjudicative
Proceedings - RESERVED
Cub 207.01 Purpose. The purpose of this part is to provide a
uniform procedure for the conduct of public forums and subcommittee meetings.
Source. #8570-B, eff 2-18-06, EXPIRED: 2-18-14
New. #11163, INTERIM, eff 8-24-16, EXPIRED: 2-20-17
New. #12857-A,
eff 8-23-19
Cub 207.02 Scope.
This part shall apply to:
(a)
Public forums required pursuant to RSA 79-A:4, III, at which interested
persons may testify and submit information or written testimony; and
(b)
Subcommittee meetings at which interested persons may testify and submit
information or written testimony.
Source. #8570-B, eff 2-18-06, EXPIRED: 2-18-14
New. #11163, INTERIM, eff 8-24-16, EXPIRED: 2-20-17
New. #12857-A, eff 8-23-19
Cub 207.03 Definitions.
(a)
“Forum” means a publicly noticed meeting, pursuant to RSA 541-A:6, for
the purpose of receipt by board members of information, documentation, oral or
written testimony, or any combination of these for the purpose of satisfying
the board’s statutory requirements.
(b)
“Subcommittee meeting” means a publicly noticed meeting of a portion of
the board members delegated by the majority of the
board to explore specific issues in order to make recommendations to the board.
Source. #8570-B, eff 2-18-06; ss by #10006, eff 9-22-11
New. #12857-A,
eff 8-23-19
Cub 207.04 Notice.
(a)
Notice for public forums concerning current use rules shall be:
(1) Posted in the House and Senate clerks’ offices;
(2) Posted in the department’s
lobby at Governor Hugh J. Gallen Office Park South, 109 Pleasant Street, in
Concord, NH;
(3) Posted in the department of natural and
cultural resource’s lobby;
(4) Placed on the web at www.nh.gov/revenue, if possible; and
(5) Placed in a newspaper for the area
covering each forum location.
(b)
Notice for subcommittee meetings shall be:
(1) Posted in the House and Senate clerks’ offices;
(2)
Posted in the department’s lobby at Governor Hugh J. Gallen Office Park South,
109 Pleasant Street, in Concord, NH;
(3) Sent to all interested parties who request,
in writing, to be kept on a service list; and
(4) Placed on the department’s web page at
www.nh.gov/revenue, if possible.
Source. #8570-B, eff 2-18-06, EXPIRED: 2-18-14
New. #11163, INTERIM, eff 8-24-16, EXPIRED: 2-20-17
New. #12857-A,
eff 8-23-19 (formerly Cub 207.02)
Cub 207.05 Conduct of a Public Forum or Subcommittee
Meeting.
(a)
Public forums or subcommittee meetings shall be presided over by the chairperson
or the chairperson’s designee.
(b) The chairperson or designee shall:
(1) Call the public forum and subcommittee
meeting to order;
(2) Cause a recording to be made;
(3) Cause minutes to be taken;
(4) For
subcommittee meetings only, call for the approval or approval with amendments of
the minutes of the previous sub-committee meeting;
(5) Request that each person wishing to speak
shall place his or her name on the speakers list before the last speaker on the
list has finished speaking;
(6) Recognize those who wish to be heard and
establish the order in which they shall speak from a speakers
list;
(7) Limit the amount of time each speaker may
speak to a specific amount of time as speakers and time necessitates;
(8) Limit
presentations from an interest group or organization to no more than 3
spokespersons, provided that the members of the interest group who are present
may enter their names into the record as supporting the position of the group
or organization;
(9) Revoke a speaker’s recognition to speak for:
a. Going beyond the amount of time allowed for
persons to speak on an issue or issues considering:
1. The number of persons requesting to be heard;
and
2. The relevancy of the speaker’s comments;
b. Refusing to provide the following information
on a speaker’s list provided by the board:
1. His or her full name; and
2. The name of each interest group he or she
represents, if applicable;
c. Speaking or acting in an abusive or disruptive
manner; or
d. Refusing to keep comments relevant to the
issue or issues which are the subject of the forum or subcommittee meeting;
(10) Establish
limits on the print and electronic media, as provided in Cub 207.05;
(11) Effect the removal of any person who disrupts
the public forum or subcommittee meeting; and
(12) Adjourn or recess the public forum or
subcommittee meeting.
(c)
All persons whose names appear on the speakers list shall be afforded an
opportunity to speak at the public forum or subcommittee meeting within the
limits on public participation provided in Cub 207.04.
(d)
Listed speakers may elect to submit written testimony in lieu of oral
testimony.
(e)
The chairperson shall recess and reconvene a public forum or subcommittee
meeting at a later date if the number of speakers
exceeds the allotted time for the public forum or subcommittee meeting.
Source. #8570-B, eff 2-18-06; ss by #10006, eff 9-22-11
New. #12857-A, eff
8-23-19 (formerly Cub 207.03)
Cub 207.06 Public Participation.
(a)
Each person who wishes to speak on the issue or issues which are the
subject of the public forum or subcommittee meeting shall provide the following
information on a speakers list:
(1) His or her full name; and
(2) The names of each interest group which he
or she represents, if applicable.
(b)
Each person requesting to speak shall place his or her name on the
speakers list before the last speaker on the list has finished speaking.
(c)
A public forum shall be continued, postponed or moved in accordance with RSA 541-A:11 when the
capacity of the room does not accommodate the number of persons who wish to
attend.
(d)
A speaker shall have their recognition to speak revoked for:
(1) Going beyond the amount of time allowed
for persons to speak considering the number of people who wish to be heard;
(2) Refusing to provide the following
information on a speakers list provided by the board:
a. His or her full name; and
b. The name of each interest group which he or
she represents, if applicable;
(3) Speaking or acting in an abusive or
disruptive manner; or
(4) Refusing to keep comments relevant to the
issue or issues which are the subject of the public forum or subcommittee
meeting.
(e)
Listed speakers may elect to submit written testimony in lieu of oral
testimony.
Source. #8570-B, eff
2-18-06, EXPIRED: 2-18-14
New. #11163, INTERIM, eff 8-24-16, EXPIRES: 2-20-17
New. #12857-A, eff 8-23-19 (formerly Cub 207.04)
Cub 207.07 Media Access.
(a)
Public forums and subcommittee meetings shall be open to the print and
electronic media.
(b)
The chairperson or a designee shall limit the activity of the print and
electronic media to avoid disruption by:
(1) Limiting the placement of television cameras
to specific locations in the room; and
(2) Prohibiting interviews from being conducted
within the room during the public forum or subcommittee meeting.
Source. #8570-B, eff
2-18-06; ss by #10006, eff 9-22-11
#12857-A, eff 8-23-19 (formerly Cub
207.05)
CHAPTER Cub
300 CRITERIA FOR OPEN SPACE CURRENT USE
ASSESSMENT
REVISION NOTE #1:
Document #5343, effective 3-5-92, contained
rules in Cub 100 and Cub 300 of the Current Use Board. Rulemaking authority of the Commissioner of
the Department of Revenue Administration to adopt rules on current use had been
repealed pursuant to 1991, 281:26, effective 8-17-91. Rulemaking authority on current use was granted
to the Current Use Board pursuant to 1991, 281:7, effective 8-17-91, and later
to the Chairman of the Board pursuant to 1993, 205:1, effective 8-8-93.
The rules of the Current Use Board
therefore replaced the former rules of the Department of Revenue Administration
on current use, which had been in Rev 1200 and were repealed by the
Commissioner of the Department of Revenue Administration through filing
Document #5364, effective 3-23-92.
The
filings of the Department of Revenue Administration affecting current use,
including the rules in former Rev 1200, included the following documents:
#427
#1339, effective 4-9-79
#1545, effective 3-11-80
#1727, effective 3-10-81
#1965, effective 2-22-82
#2024, effective 5-17-82
#2278-a(E), EMERGENCY,
effective 12-27-82
#2330, effective 3-28-83
#2652, effective 3-22-84
#2882, effective
10-19-84
#2987, effective 3-19-85
#4022, effective 3-25-86
#4240, effective 3-23-87
#4388, effective 3-21-88
#4579, effective 2-24-89
#4783, effective 3-19-90
#5111, effective 4-9-91
#5364, effective 3-23-92
REVISION NOTE #2:
Document #12857-B, effective
8-23-19, adopted or readopted with amendments all of
the rules in Chapter Cub 300, extensively renumbering the former rules and renaming
the chapter from “Criteria for Current Use” to “Criteria for Open Space Current
Use Assessment.” Document #12857-B replaces
all prior filings for Chapter Cub 300 since Document #5343, effective 3-05-92.
The prior filings of the Current Use
Board after Document #5343 and before Document #12857-B which affected rules in
the former Chapter Cub 300 include the following documents:
#5591, effective 2-25-93 #9428, effective 3-17-09
#5969, effective 1-31-95 #9680, effective 3-19-10
#6173, effective 1-26-96 #10103, effective 4-1-12
#6479, effective 3-29-97 #10106, effective 4-4-12
#6720, effective 3-27-98 #10290, effective 3-21-13
#6963, effective 4-1-99 #10291, effective 3-21-13
#6964, effective 4-1-00 #10292, effective 3-21-13
#7203, effective 4-1-00 #10538, effective 4-1-14
#7336, effective 8-1-00 #10539, effective 4-1-14
#7454, effective 2-22-01 #10540, effective 4-1-14
#8046, effective 2-24-04 #10796, effective 4-1-15
#8305, effective 4-1-05 #11164, INTERIM, eff 8-24-16, EXPIRED
2-20-17
#8571, effective 2-18-06 #12049, effective 11-18-16
#8825, effective 2-23-07 #12499, effective 4-1-18
#9427, effective 3-17-09 #12745, effective 3-22-19
CHAPTER Cub 300 CRITERIA FOR OPEN SPACE CURRENT USE ASSESSMENT
PART
Cub 301 DEFINITIONS
Cub 301.01 “Accident, mistake, or misfortune” means something outside a person’s
control, or something which a reasonably prudent person would not be expected
to guard against or provide for.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 301.02 “Betterment” means the installation or
construction of improvements which influence the value of land, such as:
(a)
Roads, with the exception of roadways and trails pursuant to Cub 303.06;
(b)
Water lines, with the exception of irrigation lines pursuant to Cub 303.09;
(c)
Sewage lines, with the exception of farm land
tile drainage;
(d)
Utility lines, with the exception of a power source
used exclusively to service equipment pursuant to Cub 303.10; or
(e)
Other physical improvements, with the exception of
fencing pursuant to Cub 303.08. The term does not include equipment as defined
in Cub 301.08.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 301.03 “Certified tree farm” means
a tree farm that has received from the NH Tree Farm Committee:
(a)
A tree farm approval letter that the tree farm meets the requirements of
the national tree farm program of the American Forest Foundation; or
(b)
A current renewal letter.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 301.04 “Contiguous parcels” means more than one
parcel of land, having identical ownership, which is connected, disregarding
whether it is divided by a highway, railbed, river, or water body or the
boundary of a political subdivision.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 301.05 “Curtilage” for the purposes of this chapter means the land upon
which a structure stands and the land immediately surrounding the structure,
including the following:
(a)
A yard contiguous to the structure;
(b)
Land groomed and maintained around the structure; and
(c)
Land necessary to the support and service of the structure such as, but
not limited to:
(1) Driveways and improved parking;
(2) Utility lines;
(3) Wells; or
(4) Septic tanks and leach fields.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 301.06 “Development area” means that area within a
development plan which is undergoing physical changes as referenced in Cub
301.02.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 301.07 “Development plan” means:
(a)
Any subdivision plat, site plan, or building permit application
supporting documents or similar documents required by state law or municipal
ordinance and filed with the appropriate officials; or
(b)
A document prepared by the landowner describing his/her intent to build
a road, construct buildings, create subdivisions, excavate gravel
or otherwise develop land which is classified under current use.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 301.08 “Equipment” means devices which are not permanently
affixed and are used exclusively for a farming or forestry purpose that, upon
being situated or relocated, does not affect the utility of the underlying
land, such as, but not limited to:
(a)
Transportable animal shelters;
(b)
Seasonal tunnels;
(c)
Portable irrigation pumps; or
(d)
Tree sap collection devices.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 301.09 “Highest and best use” means that use which
will most likely produce the highest market value, greatest financial return,
or the most profit.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 301.10 “Irrigation” means to supply controlled amounts
of water to grow in-ground crops or to supply drinking water to pastured
livestock pursuant to Cub 303.09.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 301.11 “Map” means a drawing or a survey of a parcel
or tract of land, qualified for current use assessment pursuant to Cub 304,
which includes but is not limited to the following:
(a)
Identification of the entire parcel or tract of land oriented to
establish the location by including:
(1) The municipality tax map and lot number of
the parcel of land;
(2) For a tract of land, the separate municipal
tax map and lot number of each contiguous parcel; and
(3) The identification of the road(s) from which
the parcel or tract of land is accessed;
(b)
Identification of the total acreage of the parcel or, for a tract of
land, the total acreage of each contiguous parcel;
(c)
Specific location of all not in current use (NICU) portions of the
parcel or tract of land, sufficiently well-defined to allow the municipal
assessing officials to distinguish the NICU land from the current use land by
including:
(1) NICU boundary dimensions;
(2) NICU acreage calculations; and
(3) Dimensions sufficient to locate the NICU land
using existing identifiable landmarks such as, but not limited to;
a. Stone walls;
b. Parcel boundary line survey markers;
c. Roadways and road frontage;
d. Rivers, ponds, and lakefront;
e. Mature trees; or
f. Buildings;
(d)
Identification of the classifications of the land to be assessed as
current use including:
(1) The location and the acreage of the land to
be classified as either farm, unproductive, or wetlands;
(2) The location and the acreage of the land to
be classified as forest land including the forest class type pursuant to Cub
304.06; and
(3) A table containing a summary of the acreage
to be classified as farm, unproductive, wetlands, and forest land types.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 301.12 “Municipal
assessing officials” means those charged by law with the duty of assessing
taxes, including 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. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 301.13 “Municipality” means a city, town, or unincorporated place. The term includes “municipal”.
Source.
(See Revision Note #1 and Revision Note
#2 at chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 301.14 “Not in current use (NICU)” means land not in
current use as identified by the map, which has:
(a) Not met the qualifying criteria for current use
assessment; or
(b) Not been included by the landowner(s) as
being enrolled in current use assessment.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 301.15 “Parcel”
means a separate plot of land as identified by the municipality tax map and lot
number.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 301.16 “Seasonal tunnel” means a
non-permanent covering, used exclusively for extending the growing season or
for enhancing the growth of crops
grown in the underlying farm land, which:
(a)
Consists of fastened framing covered with membrane
sheeting or other similar coverings which can be disassembled without
damage and with little effort or difficulty;
(b)
Is not permanently affixed to the underlying farm land with concrete or similar non-portable footings;
(c)
When removed does not affect the utility of
the underlying farm land;
(d)
Does not contain tables or benches;
(e)
Does not contain permanent electric service,
heat, or ventilation; and
(f)
Is not used to provide shelter or housing
for livestock, or for storage.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 301.17 “Soil potential index (SPI)” means a number
which indicates the production capability of farm land
as determined by the United States Natural Resource Conservation
Service, and which is obtainable through the county
conservation district offices.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 301.19 “Tax year”
means April 1 of any year to March 31 of the next year, inclusive.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 301.22
“Unimproved land” means any land, left
in its natural state, which is devoid of structures or other betterments.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 301.23 “Value-added agricultural products” means
products or materials grown on farm land
and processed beyond their natural state as harvested, for market or sale.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
PART
Cub 302 CURRENT USE APPLICATION
APPROVAL, DENIAL, OR APPEAL
Cub 302.01 Applying
for Current Use Assessment.
(a) Landowners applying for current use shall
complete Form A-10 “Application for Current Use Assessment” pursuant to Cub 309.03, and file the form with the municipal
assessing officials on or before April 15 of the tax year in which they are
requesting that the land be enrolled in current use.
(b) A landowner prevented by accident, mistake,
or misfortune, of filing the Form A-10 by April 15 may apply at
a later date prior to the setting of the municipality’s tax rate for the
tax year in which the application was submitted.
(c) A separate Form A-10 shall be filed for:
(1) Non-contiguous
parcels of land; or
(2) Contiguous
tracts of land located in more than one municipality.
(d) Every Form A-10 shall
be accompanied by:
(1) A map of
the entire parcel or tract as defined in Cub 301.11;
(2) The county
registry of deeds recording and filing fee pursuant to Cub 302.02;
(3) The
documentation of the soil potential index production capability of land, if
applicable; and
(4) The
documentation of forestry stewardship as described in Cub 304.07 or the Form
CU-12 “Summary of Forest Stewardship Plan for Current Use Assessment” pursuant
to Cub 309.06, if applicable.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 302.02 County Registry of Deeds Recording and
Filing Fee.
(a)
When a Form A-10 is filed with the municipal assessing officials, the
landowner shall pay a county registry of deeds filing
fee, pursuant to RSA 478:17-g, I, made payable to either the municipality in
which the form has been filed or made payable to the county registry of deeds
in which the property is located.
(b)
The recording of the Form A-10 shall serve as notice that a
contingent lien has been created on the parcel or tract of land dependent upon if and when the land is subsequently disqualified from
current use pursuant to RSA 79-A:5, VII.
(c)
The filing fee shall be applied as follows:
(1) For a tract of contiguous parcels of land on
one Form A-10 application, the landowner shall pay one filing fee; and
(2) For non-contiguous parcels of land on
separate Form A-10 applications, the landowner shall pay a filing fee for each
separate parcel application.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 302.03 Approval of Current Use Application.
(a) Upon receipt of a Form
A-10 application, the municipal assessing officials, or their designee, shall
review the submitted application for completeness and that:
(1) The application was
timely filed or that the owner had been prevented from filing timely due to accident, mistake, or misfortune;
(2) The land ownership information is accurate
and provides all current owners of record;
(3) The description of the parcel or tract of
land to be enrolled in current use accurately reflects the municipal property
record card(s) and tax map information;
(4) The land to be enrolled in current use has
met the open space criteria in Cub 304;
(5) The description of the number of acres on the
application to be enrolled in current use, the NICU acres, and the current use
categories match the submitted map;
(6) If the landowner(s) request the use of a SPI
for the farm land, the supporting SPI documentation
has been provided;
(7) If the landowner(s) request forest land
stewardship assessment, the supporting stewardship documentation has been provided;
(8) The county registry of deeds filing fee has
been provided; and
(9) All of the landowners have signed and dated
the application.
(b)
The municipal assessing officials, or their designee, shall verify that
the map meets the definition in Cub 301.11 and provides sufficient
detail in which to establish the location of the NICU land.
(c)
If the landowner has requested to receive the 20% recreational reduction
pursuant to RSA 79-A:4, II, the municipal assessing officials, or their
designee, shall verify that the current use land meets the requirements in Cub
304.02 (b).
(d)
If after review of the Form A-10 application and accompanying documentation
the municipal assessing officials, or their designee, determine that the application
or the documentation is incomplete, they shall:
(1) Notify the landowner(s) in writing of any
application or documentation deficiencies by:
a. Specifying the basis of each deficiency; and
b. Providing the
owner with the necessary detail in order to comply and correct each deficiency;
and
(2) Provide the landowner(s) a reasonable period of time in which
to provide the requested information.
(e)
Upon approval of the submitted Form A-10 and accompanying documentation,
the municipal assessing officials shall:
(1) Sign and date the Form A-10 pursuant to Cub 309.03; and
(2) Record the signed and approved Form A-10 at
the county registry of deeds:
a. On or before August 1; or
b. Within 14 days if the application was
approved after August 1.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 302.04 Denial of Form A-10 Application for Current
Use Assessment.
(a) Upon
denial of the submitted Form A-10, the municipal assessing officials shall:
(1) Sign and date the Form A-10
pursuant to Cub 309.03;
(2) Notify the landowner in
writing of the denial no later than July 1, or within 15 days if the application
had been filed after July 1;
(3) Specify the reason(s) for
denial; and
(4) Refund or return the county
registry of deeds filing fee to the applicant.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 302.05 Appeal of Current Use Application Denial.
(a) A landowner who has complied with RSA 79-A:5,
II may, within 6 months of notification of denial or granting of a different
current use classification by the municipal assessing officials, appeal to
either the board of tax and land appeals pursuant to RSA 79-A:9 or the superior
court pursuant to RSA 79-A:11, if:
(1) The municipal assessing
officials deny the current use application in its entirety or in part; or
(2) The municipal assessing
officials grant a different current use classification than what was applied
for.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 302.06 Withdrawal of Current Use Application. The landowner may withdraw the Form A-10
application in the same year in which it was submitted, provided that
the municipal assessing officials have not recorded the Form A-10 with the county registry of deeds.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
PART
Cub 303 FACTORS AFFECTING CLASSIFICATION
AND ASSESSMENT OF CURRENT USE LAND
Cub 303.01 Frontage. Land which qualifies for current use
assessment shall not be excluded because of road or water frontage.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 303.02 Building
Lot.
(a)
A building lot shall consist of the curtilage of the buildings,
structures, and betterments.
(b)
The dimensions and or
acreage size of the NICU building lot, for the purposes of current use
assessment, shall not be governed by:
(1) Local municipal ordinances;
(2) Planning board requirements; or
(3) Local zoning ordinances.
(c)
Sections of a parcel or tract of land divided by a NICU building lot or
NICU land shall be considered contiguous if, when
combined, they meet the acreage requirement of Cub 304.01.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 303.03 Excavation. Lands used in operations involving removal
for sale, barter, or exchange of soil, gravel, stone and other earthen material shall not qualify for
current use assessment except as allowed by RSA 79-A:7, IV(b).
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 303.04 Test Pits. Test pits shall not disqualify land from current
use when the purpose of the test pit is to:
(a)
Determine whether or not the land would be suitable for building;
(b)
Detect the presence of water sources; or
(c)
Identify the mineral content of the land.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
(a) Under the category in
which the land would normally qualify; and
(b) If the presence and maintenance of such
utilities would affect the income producing capability of the underlying farm
or forest land, the municipal assessing officials shall consider this to be a
factor in determining the assessed
range of value.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 303.06 Roads.
Land supporting roads or trails, including wetland crossings, shall be
eligible for current use assessment when the primary purpose and use of the
road or trail is for one or more of the following purposes:
(a)
Farming activities pursuant to Cub 304.03;
(b)
Forestry or watershed activities pursuant to
Cub 304.05; or
(c) Recreational activities
pursuant to RSA 79-A:4, II.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 303.07 Existing Right-of-Way. Land enrolled in current use, on which an owner
of an adjoining parcel has a right-of-way for access, shall:
(a)
Remain in current use when a road is constructed
within the right-of-way by the adjoining parcel owner for purposes pursuant to
Cub 303.06; or
(b)
Remain assessed as current use when a non-qualifying road is constructed
within the right-of-way by the adjoining parcel owner who
shall be the party assessed and responsible for the payment of the right-of-way
land use change tax pursuant to Cub 308.
Source.
(See Revision Note #1 and Revision Note
#2 at chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 303.08 Fencing. Land supporting fencing and the associated
power source(s) which is used exclusively to contain pastured livestock or used
for the protection of crops shall be eligible for current use assessment under
the category in which the land would normally qualify.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 303.09 Irrigation.
Land supporting irrigated farm land that
is used exclusively for sustaining livestock or for in-ground crops shall be
eligible for current use assessment under the category in which the land would
normally qualify.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 303.10 Equipment. Land supporting tree sap collection devices
inclusive of its housing, the non-permanent staging area, and the associated
power source, or other non-permanent devices, which are used exclusively for
farming or forestry purposes shall be eligible for current use assessment under
the category in which the land would normally qualify.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 303.11 Seasonal Tunnel. Land supporting a seasonal tunnel, as defined
in Cub 301.16, shall be classified and assessed as farm land.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 303.12 Acreage Discrepancies.
(a)
If upon review of a Form A-10 application, pursuant
to Cub 302.03(a)(3), the municipal assessing officials or their designee find
that the acreage of a parcel of land does not accurately reflect the municipal
property record card and tax map information, the landowner shall provide
documented evidence of the acreage of the parcel.
(b)
When the total acreage of a parcel or tract of land previously enrolled
in current use has changed due to either a survey or
municipal tax map correction if:
(1) The total
acreage of the parcel or tract of land is more than previously assessed:
a. The newly discovered excess
land shall be classified as current use; and
b. The landowner shall
provide an updated map to classify the additional acreage current use category;
or
(2) The total acreage of the parcel or tract
of land is less than previously assessed:
a. The landowner shall provide an updated map;
or
b. The landowner shall provide
documented evidence that the property continues to meet the current use acreage
requirements in Cub 304.01.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
PART
Cub 304 CURRENT USE ASSESSMENT OF OPEN
SPACE LAND
Cub 304.01 Current Use Acreage Requirement.
(a) Open space land shall
consist of:
(1) A parcel or
tract of farm land, forest land, or unproductive land totaling 10 or more
acres;
(2) A parcel or
tract of any combination of farm land, forest land, or unproductive land, which
totals 10 or more acres;
(3) A certified
tree farm of any size;
(4) A tract of
unimproved wetland of any size; or
(5) A tract of
undeveloped land of any size, actively devoted to the growing of agricultural or
horticultural crops with an annual gross income from the sale of crops normally
produced thereon totaling at least $2,500, subject to the following:
a. The landowner
shall demonstrate to the local municipal assessing officials that during the
previous year, at least $2,500 gross income was earned from the sale of
agricultural or horticultural crops grown on the land;
b. All land
qualifying for current use assessment under Cub 304.01(a)(5), above, shall be
required to show $2,500 of annual gross income from the sale of crops normally produced
thereon;
c. Land
qualified for open space assessment under Cub 304.01(a)(5), above, shall be
classified as follows:
1. The acreage
on which the income producing crop is actually grown shall be classified as farm
land, pursuant to Cub 304; and
2. Contiguous
land not involved in the income producing activity shall be classified as farm land,
forest land, or unproductive land, pursuant to Cub 304, regardless of acreage;
and
d. Land
qualified under this section in tax years prior to 1993 may stay in current use even though the annual gross value of
$2,500 came from the sale of value-added agricultural products marketed from
the land, provided that such landowner(s) continue to produce such products
that qualified the land for current use assessment
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 304.02 Current Use
Assessment Recreational Reduction.
(a) A landowner that meets the requirements of
RSA 79-A:4, II may request to receive the 20% recreational reduction for opening their land to public recreational use without
entrance fee:
(1) At the time
of submission of the Form A-10 “Application for Current Use Assessment”; or
(2) By
completing and filing Form CU-18 “Notice of Change in Current Use Assessment” with
the municipal assessing officials.
(b) A landowner granted the 20% reduction for
recreation use shall not post the land to prohibit activities described under
RSA 79-A:4, II unless such posting has been approved by the municipal assessing
officials, and:
(1) If the
landowner posts the land without the approval of the municipal assessing officials,
the:
a. 20%
reduction shall not be allowed for the subsequent April 1st tax year; and
b. Municipal assessing
officials, or their designee, may complete Form CU-18 “Notice of
Change in Current Use Assessment” and mail a copy to the landowner;
(2) Once the
municipal assessing officials have removed the 20% recreational reduction, the
land shall not be eligible for the recreational reduction during the subsequent
3 year period, including the tax year of disallowance; and
(3) Signage
intended to warn the general public that a specific safety hazard exists on a
particular parcel or tract of open space land shall not be considered a posting
of land and not cause the removal of the 20% reduction for recreation use.
(c) A landowner
receiving the 20% recreational reduction may request to have the recreational
reduction removed by completing and filing Form CU-18 “Notice of Change in
Current Use Assessment” with the municipal assessing officials.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 304.03
Current Use Assessment of Farm Land.
(a) Farm land, pursuant to
RSA 21:34-a, shall be a parcel or tract of undeveloped land, devoted to, or
capable of, the production of crops including the following:
(1) Forage;
(2) Grains;
(3) Fruit;
(4) Vegetables;
(5) Herbs;
(6) Plantation
Christmas trees;
(7) Nursery stock;
(8) Sod;
(9) Floral
products;
(10) Pasturage;
(11) Fiber;
(12) Oilseeds;
or
(13) Short
rotation tree fiber farming.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 304.04 Farm Land Assessing Factors and Use of the
Soil Potential Index (SPI).
(a)
A landowner may require the municipal assessing officials to use the
most recent SPI in determining the assessed value of a parcel
or tract of farm land by providing either:
(1) A single SPI for the entire parcel or
tract of farm land; or
(2) A separate SPI for each separate parcel of
farm land.
(b)
When a landowner provides the SPI, the municipal assessing officials
shall use the SPI to determine the assessed value of that
parcel or tract of farm land as follows:
(1) The low end shall be subtracted from the high
end of the farm land assessment range;
(2) The difference derived from (1) above shall
be multiplied by the SPI provided by the landowner; and
(3) The dollar amount of the low end of the farm
land range shall be added to the product derived from (2) above.
(c) When a
landowner does not provide an SPI for the parcel or tract of farm land, the
municipal assessing officials in determining the assessed value of the farm
land shall consider other factors that might affect the income
producing capability of the farm land such as:
(1) Elevation and steep slopes;
(2) Rocks and quality of the soil;
(3) Location and accessibility;
(4) Availability of water for irrigation; or
(5) Other physical attributes.
(d) The assessed value of farm
land shall be equalized by multiplying the assessment by the municipality’s
most recent department of revenue administration median equalization
ratio pursuant to RSA 79-A:5, I; and
(e) For the tax year in which the municipality has undergone a full revaluation
or a full statistical revaluation, the assessed value of farm land shall be
equalized by multiplying the assessment by 100%.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 304.05 Current Use Assessment of Forest Land.
(a)
For purposes of this section, the following
definitions shall apply:
(1) “Class” as referenced in RSA 79-A:2, V, means
land enrolled in current use as forest land;
(2) “Grade” as referenced in RSA 79-A:2, V, means
land having a physical geography affecting timber harvesting costs by the
presence or absence of the following:
a. Steep slopes;
b. The presence of boulders and rock outcrops;
c. Ravines;
d. Wetland or bodies of water; or
e. Any other physical attributes;
(3) “Location” as referenced in RSA 79-A:2, V,
means characteristics affecting accessibility to the land, by the presence or
absence of the following:
a. Legal restrictions to access;
b. Abutting a maintained public highway; or
c. Any other characteristics affecting
accessibility;
(4) “Site quality” means the capacity of a parcel
of land to produce wood, including factors that affect management, as follows:
a. The quality of the soil;
b. The climate and elevation;
c. Physical geography; or
d. Any other factors that would affect the
management of the land; and
(5) “Type” as referenced in RSA 79-A:2, V, means
the mix of tree species, as listed in Cub 304.06(a).
(b)
Forest land shall be one of the following:
(1) A tract of undeveloped land actively devoted
to, or capable of, growing trees of any age including the production or
enhancement of one the following:
a. Forest products;
b. Maple sap;
c. Naturally seeded Christmas trees; or
d. Wildlife habitat; or
(2) A certified tree farm.
(c)
Forest land that has been subjected to clear cutting shall still qualify
as forest land under the forest class type prior to the clear cut until it can
be determined by the subsequent re-growth that the forest class type has undergone
a change.
(d)
A landowner that has conducted clear cutting for the
purposes of converting the forest land to farm land shall:
(1) Notify the municipal assessing officials in
writing, or by filing a completed CU-18 “Notice of Change in Current Use Assessment”
at the time the change in category is made; and
(2) Provide an updated map with the corresponding change.
(e)
Forest land stand types, pursuant to Cub
304.06(a), shall:
(1) For stands
sufficiently uniform in species composition, be classified at a minimum of 10 acre
forest types; or
(2) Be classified by the number
of acres according to forest type.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 304.06 Forest Land Types.
(a)
Forest land types shall be as follows:
(1) White pine forest stands in which white pine
trees make up the majority of the stocking;
(2) Hardwood forest stands in which any
combination of hardwood trees, as listed below, along with other less common
hardwood species make up the majority of the stocking:
a. Red oak;
b. Sugar maple;
c. Yellow birch; and
d. White birch; or
(3) All other forest stands in which tree species
not included in (1) and (2) above make up the majority of the stocking.
(b)
The assessed value of forest land shall be equalized by multiplying the
assessment by the municipality’s most recent department
of revenue administration median equalization ratio pursuant to RSA 79-A:5, I.
(c) For the tax year in which the municipality has undergone a full
revaluation or a full statistical revaluation, the assessed value of forest
land shall be equalized by multiplying the assessment by 100%.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 304.07 Documented Forest Stewardship Assessment.
(a)
At the time of application for current use assessment, or at any time
after enrollment into current use, landowners requesting
documented forest stewardship assessment shall submit the following supporting
documentation:
(1) A statement of current and past forestry
accomplishments, including an explanation of deviations from the objectives of
the past plans;
(2) A map as defined in Cub 301.11; and
(3) One of the following:
a. A letter from the New Hampshire Tree Farm Committee
confirming certified tree farm status;
b. A current certificate documenting the land’s
conformance with the Sustainable Forestry Initiative Standard (SFI) or Forest
Stewardship Council (FSC)-US Forest Management Standard;
c. A forest stewardship plan that includes:
1. A statement of forest stewardship objectives;
2. Current forest stand type descriptions;
3. Current management prescriptions that address
the following:
(i) Timber;
(ii) Fish and wildlife habitat;
(iii) Soil;
(iv) Water quality;
(v) Recreational resources;
(vi) Aesthetic values;
(vii) Cultural features;
(viii) Forest protection;
(ix) Wetlands; and
(x) Threatened and endangered species and unique natural
communities;
4. A boundary maintenance schedule;
5. An access development and road maintenance
plan, if applicable; and
6. The signature of:
(i) A New Hampshire
licensed forester; or
(ii) A person exempted from licensure under RSA
310-A:98 II, if the person meets the qualifications for licensure in RSA
310-A:104; or
d. A completed Form CU-12 “Summary of Forest
Stewardship Plan for Current Use Assessment”
as described in Cub 309.06.
(b)
A landowner receiving documented forest stewardship assessment shall,
periodically, at intervals of 5 or more years after the initial documented stewardship
assessment, provide to the municipal assessing officials upon their request an
update on the information contained in Cub 304.07(a) (1) through (3) above.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 304.08 Assessing Factors for Municipal Assessing
Officials for Forest Land and Forest Land with Documented Stewardship.
(a)
The municipal assessing officials shall consider the class, type, grade,
site quality, and location, pursuant to the following factors when determining where
within the forest land range of assessments a particular parcel of land is
placed pursuant to RSA 79-A:2, V:
(1) The land shall meet the definition of “class”
of forest land in Cub 304.05(a)(1);
(2) The type of forest land shall be determined
pursuant to Cub 304.05(a)(5), Cub 304.05(e), and Cub 304.06(a);
(3) The assessed value shall increase as the
grade has an effect to decrease the costs of timber harvesting, and the assessed
value shall decrease as the grade has an effect to increase costs;
(4) The assessed value shall increase as the
location has an effect to increase accessibility, and the assessed value shall
decrease as the location has an effect to decrease accessibility;
(5) The assessed value shall increase as site
quality has an effect to increase the ability to produce wood; and
(6) The assessed value shall decrease as site quality
has an effect to decrease the ability to produce wood.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 304.09 Current Use Assessment of Unproductive Land.
(a)
Unproductive land, as defined in RSA 79-A:2, XIII, shall be one of the
following:
(1) An area of a parcel or tract of unimproved
land that:
a. Has no structures or betterments;
b. By its nature is incapable of producing farm
or forest crops; and
c. Is being left in its natural state without
interference with the natural ecological process; or
(2) An area of a parcel or tract of unimproved
wetland, as defined in RSA 79-A:2, XIV, that:
a. By its nature is incapable of producing farm
or forest crops; and
b. By reason of wetness is being left in its
natural state.
(b)
For wetland, assessing officials shall allow a buffer of up to 100 feet
in depth provided that the land within the buffer is:
(1) Unimproved; and
(2) Is being left in its natural state without
interference with the natural ecological processes.
(c) The assessed value
of unproductive land and wetland shall be equalized by multiplying the assessment by
the municipality’s most recent department of revenue administration median equalization ratio pursuant to RSA
79-A:5, I.
(d) For the tax year in which the municipality has undergone a full
revaluation or a full statistical revaluation, the assessed value of forest
land shall be equalized by multiplying the assessment by 100%.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 304.10 Appeal of Current Use Assessed Value.
(a) A
landowner aggrieved by the current use assessed value may file an abatement
request with the municipal assessing officials pursuant to RSA 76:16.
(b)
When a landowner files an abatement request for the farm land or forest
land current use assessed value range, the landowner shall provide to the
municipal assessing officials:
(1) An SPI for farm land;
(2) Supporting documentation from a licensed
forester pertaining to the forest land grade, location, and site quality; or
(3) Supporting documentation pertaining to how
the grade, location, site quality, or other physical attributes affect the
income producing capability of the farm land or forest land.
(c)
If the municipal assessing officials deny the abatement request, a
landowner may appeal to either the board of tax and land appeals pursuant to
RSA 76:16-a or superior court pursuant to RSA 76:17.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
PART Cub 305 ASSESSMENT RANGES FOR CURRENT USE LAND
Cub 305.01 Effective Date of Current Use Land
Assessment Ranges. The effective
date for the assessment ranges listed below in this part shall be for April 1.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 305.02 Current
Use Assessment Ranges for Farm Land. The assessment ranges for
farm land shall be $25 to $425 per acre.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19; ss by #13573, eff 4-1-23
Cub 305.03 Assessment Ranges for Forest Land Categories. The assessment ranges for forest land
categories without documented stewardship shall be as follows:
(a) The category of white pine shall be $123 to $185 per acre;
(b) The category of hardwood shall be $65
to $98 per acre; and
(c)
The category of all other shall be
$40
to $60 per acre.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19; ss by #13180, eff 4-1-21;
ss by #13360, eff 4-1-22; ss by #13573, eff 4-1-23
Cub 305.04 Assessment Ranges for Forest Land Categories with Documented Stewardship. The assessment ranges for forest land categories with documented stewardship shall be as follows:
(a) The category of white pine shall be $74 to $111 per acre;
(b) The category of hardwood shall be $39
to $59 per acre; and
(c)
The category of all other shall be
$24 to $36 per acre.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19; ss by #13180, eff 4-1-21;
ss by #13360, eff 4-1-22; ss by #13573, eff 4-1-23
Cub 305.05 Current
Use Assessment Range for Unproductive Land. The assessment for
unproductive land shall be $24 per acre.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19; ss by #13180, eff 4-1-21;
ss by #13573, eff 4-1-23
Cub 305.06 Current
Use Assessment Range for Wetland. The assessment for wetland shall
be $24 per acre.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19; ss by #13180, eff 4-1-21;
ss by #13573, eff 4-1-23
PART
Cub 306 CHANGE IN CURRENT USE
CLASSIFICATION CATEGORY
Cub 306.01 Reclassification of Farm Land, Forest Land,
or Wetland.
(a) When land is changed
in use to another qualifying current use category the landowner shall:
(1) Notify the municipal
assessing officials in writing or by filing a completed CU-18 “Notice of Change
in Current Use Assessment” at the time the change in category is made; and
(2) Provide an updated map with
the corresponding change.
(b) When qualifying current use land acreage is
changed in size due to a survey, boundary line adjustment, or boundary line agreement, the landowner shall:
(1) Notify the municipal assessing
officials in writing, or by filing a completed CU-18 “Notice of Change in
Current Use Assessment” with the municipal assessing officials at the time the
change in size is made; and
(2) Provide an updated map with
the corresponding change.
(c) The assessed value for current use land which
has changed from one qualifying current use classification or forest type to
another qualifying current use classification or forest type shall not be changed
until April 1 of the new tax year.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 306.02 Reclassification of Unproductive Land.
(a)
Land classified as unproductive land because it is inaccessible or impractical
to harvest farm or forest products, as provided under RSA 79-A:2, XIII, shall
be reclassified as forest land or farm land if the land becomes accessible or
practical to harvest, and:
(1) The landowner shall notify the municipal
assessing officials in writing, or by filing a completed CU-18 “Notice of
Change in Current Use Assessment” at the
time the change in category is made; and
(2) Provide an updated
map with the corresponding change; or
(3) The municipal assessing officials may complete and file Form
CU-18 “Notice of Change in Current Use Assessment” and provide a copy to the
landowner indicating the change in category.
(b) The assessed value for the unproductive land
above, which has changed to another qualifying current category, shall not be changed until April 1 of the new tax year.
(c)
No notice of intent to cut wood or timber, required by RSA 79:10, shall be approved for timber harvesting
on land classified as unproductive land, until:
(1) The landowner has provided an updated map or completed
and submitted a CU-18 “Notice of Change in Current Use Assessment”
with an updated map, to the municipal assessing officials;
(2) The municipal assessing officials, upon
receipt of the updated map, have re-assessed the unproductive land to the
appropriate forest category; or
(3) The notice of intent to cut has been
corrected and resubmitted to the municipal assessing officials to exclude the
cutting of the land that is assessed as unproductive land.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 306.03 Reclassification of Current Use Land to
Non-Qualifying Current Use Land.
(a)
When land classified as current use has undergone a change pursuant to
Cub 307, the land shall be assessed a land use change tax in accordance with
Cub 308.
(b)
If the non-qualifying change in use does not affect the entire parcel or
tract of land, the landowner shall:
(1) Notify the
municipal assessing officials in writing, or by filing a completed CU-18
“Notice of Change in Current Use Assessment” with the municipal assessing officials
at the time the change in classification is made; and
(2) Provide an updated map with
the corresponding change.
(c) The current use tax assessment shall
reflect the category and current use status as of April 1 of the year in which
the change occurred and shall not be changed until April 1 of the new
tax year.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
PART
Cub 307 CHANGE IN USE OF THE LAND TO A
NON-QUALIFYING USE
Cub 307.01 When Current Use Land is Changed.
(a)
The municipal assessing officials shall assess the land use change tax
to the landowner, or to the party responsible for the right-of-way land use
change tax, at the time of a change to a non-qualifying use by
completing Form A-5 “Municipality Land Use Change Tax Bill” as described in Cub
309.04.
(b)
Land assessed as current use shall be considered changed, and the land use
change tax imposed pursuant to Cub 308.03, when a change to the land takes
place that is contrary to the requirements of the category under which the land
is assessed.
(c)
Such change in use shall be deemed to occur when:
(1) The parcel or tract of land is sold or transferred
to another owner and no longer meets the minimum acreage requirements described
in the category in which the land is classified except when:
a. The transferred parcel of land is less than
the minimum qualifying current use acreage, but is contiguous to and has
identical ownership as the land owned by the purchaser; and
b. The purchaser advises the municipal assessing
officials, in writing within 60 days from the date of the sale, of the purchaser’s intent
to file Form A-10 “Application for Current Use Assessment” for additional
qualifying land within the abutting tract; or
(2) Development occurs which changes the condition
of the land so as to disqualify it from current use assessment.
(d)
If the purchaser in (c)(1)b., above, does not file Form A-10
“Application for Current Use Assessment” on or before the next April 15, the
land use change tax shall be imposed as of the date on which the sale or change
in use occurred.
(e)
An adjoining property owner who constructs a right-of-way access road on
a parcel of current use land, pursuant to RSA 79-A:7 VI, (e), which does not
meet the qualifying current use criteria in Cub 303.06, shall be assessed a
right-of-way land use change tax and shall be the party responsible for
payment of the tax.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 307.02 Development Other Than Condominiums.
(a)
In the case of a development, other than condominiums,
any
land in the development area undergoing physical changes as referenced in Cub
301.02, including land identified
in the development plan required to satisfy the density, setback, or other
condition, that requires that
land to remain undeveloped as part of the plan approval shall be removed from
current use pursuant to RSA 79-A:7, I.
(b)
Any lot or site, or combination of adjacent lots or sites shown thereon,
which are under identical ownership shall remain in current use until such time as there is no longer 10 qualifying
acres of developable land, as shown on the approved development plan.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 307.03 Condominium Developments.
(a) In the case of a condominium development, the development area land undergoing physical changes as referenced in Cub 301.02, including the percentage interest in the common land
area assigned to the unit(s), shall be removed from current use pursuant to RSA
79-A:7, I.
(b) Individual
land use change tax bills shall be issued for each unit and the percentage of
ownership interest in the condominium declaration language shall be used as the basis to
calculate the amount of land value attributable to each unit.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 307.04 When Land is Sold or Transferred. If a parcel of land is sold or transferred to
another owner and still meets the minimum or other acreage requirements as described
in the category in which the land is assessed, the land shall remain in current
use.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 307.05 When Farm Land Does Not Produce $2,500 Annual
Gross Income. Farm land which
qualified for current use assessment under Cub 304.01(a)(5) and (6) shall be considered changed and the
land use change tax imposed when the landowner cannot demonstrate to the
municipal assessing officials that at least $2,500 gross income was earned each
year from the sale of non-processed crops grown in the parcel of land for 4 out
of the 5 previous years.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
PART
Cub 308 ASSESSING THE LAND USE CHANGE
TAX
Cub 308.01 “Owner at the time of the change”, in the case
of a change in use resulting from a sale of land, means the person or persons
who purchased the land.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 308.02 Assessing Full and True Value.
(a)
For purposes of this section, the full and true value of the land, as
referenced in RSA 79-A:7 shall be based on the highest and best use of the land
as of:
(1) The date the actual physical change was
begun; or
(2) The date on which the parcel no longer qualifies
for current use assessment due to size.
(b)
The full and true value of the land being disqualified pursuant to RSA
79-A:7 shall be based upon the highest and best use of the land, and include:
(1) The value of all betterments to the land; and
(2) The value of all earthen materials in the case
of a legal excavation site pursuant to Cub 308.03(f) below.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 308.03 The Land Use Change Tax.
(a)
The land use change tax shall not be assessed until the extent of the
change in use becomes determinable.
(b)
For purposes of this section, one tax year shall be April 1 to March 31.
(c)
The land use change tax shall be assessed as of the date the development
began.
(d)
If the change in use is not completed within one tax year, the full and
true value shall be determined and the land use change tax assessed when the
change in use is completed to a point that the municipal assessing officials
are satisfied that the development plan, as originally submitted or as
subsequently amended, has been complied with, and they are able to determine
the number of acres on which the use has changed.
(e)
If the change in use is not completed within one tax year and extends
into 2 or more tax years, the following shall apply:
(1) The highest and best use of the property, pursuant
to Cub 301.09, shall be established to determine the full and true value of the
non-qualifying land;
(2) The municipal assessing officials shall
determine as of April 1 of the second tax year the portion of land on which
betterments or other physical changes have occurred and shall assess the land
use change tax on the non-qualifying land; and
(3) The municipal assessing officials shall:
a. Assess the non-qualifying land at its highest
and best use as of April 1 of the second tax year, and
each subsequent year thereafter; and
b. Assess the remaining qualifying land as
current use land.
(f)
The full and true value for sand and gravel pits, stone quarries, and
mines shall be determined and the land use change tax assessed pursuant to Cub
308.02 (b), above, as follows:
(1) On the portion of land being excavated, at
the time the excavation begins; and
(2) Based upon the breadth, depth, and scope of
the development plan submitted to the local regulator pursuant to RSA 155-E, and
as determined by the municipal assessing officials, prior to commencing
excavation.
(g)
If any physical changes are made to the land prior to the issuance of
any required local, state, or federal permit or approval, or if such changes
otherwise violate any local ordinance, state, or federal law, the municipal
assessing officials may:
(1) Delay the assessment of the land use change
tax until any and all required permits or approvals have been obtained or
illegal actions remedied; and
(2) Base the land use change tax on the highest and
best use of the land at that later time pursuant to RSA 79-A:7, V, (a).
(h)
The municipal assessing officials shall complete their portion of Form
A-5 “Municipality Land Use Change Tax Bill” in accordance with Cub 309.04, and
submit it to the tax collector with the Form A-5W “Land Use Change Tax
Warrant”.
(i) The tax collector shall:
(1) Complete his or her portion of Form A-5; and
(2) Bill the property owner or, pursuant to RSA
79-A:7, II, bill the responsible party.
(j)
Upon receipt of payment from the property owner, the tax collector
shall:
(1) Sign the Form A-5;
(2) Remit the original Form A-5 to the county
registry of deeds with the recording fee; and
(3) Upon receipt of the recorded Form A-5 from
the county registry of deeds, submit a copy to the municipal assessing
officials.
(k) Upon
receipt of payment from the right-of-way
responsible party, the tax collector shall:
(1) Sign the Form A-5; and
(2) Provide a copy of the signed
Form A-5 to the municipal assessing officials.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 308.04 Appeal of Land Use
Change Tax.
(a)
Any person aggrieved by the assessment of a land use change tax may,
within 2 months of the notice of tax date and not afterwards, apply in writing
to the municipal assessing officials for an abatement of the land use change
tax.
(b)
Upon receipt of the abatement request, the municipal assessing officials
shall either grant or deny the abatement request within 6 months after the
notice of tax date.
(c)
If the municipal assessing officials neglect or refuse to abate the land
use change tax, any person aggrieved may appeal within 8 months of the notice
of tax date and not afterwards to either the board of tax and land appeals or superior
court in accordance with RSA 79-A:10.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
PART Cub 309 CURRENT USE LAND
ASSESSMENT FORMS
Cub 309.01 Current Use Land Assessment Form
Availability. Copies of forms for
current use land assessment shall be available by:
(a)
Downloading them at http://www.nh.gov/revenue;
(b)
Requesting them by telephone at 603-230-5950;
(c) Writing to:
New Hampshire
Department of Revenue Administration
Municipal and Property
Division
P.O. Box 487
Concord, NH 03302-0487; or
(d)
Requesting them in person at:
New Hampshire Department
of Revenue Administration
Governor Hugh Gallen
State Office Park
109 Pleasant
Street
Concord, NH 03301
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 309.02 Current Use Land Assessment General Form
Requirements.
(a)
All administrative current use forms shall be approved by the board.
(b) All forms that must be recorded shall
be in compliance with the requirements of the New Hampshire county registry of
deeds:
(1) The writing, print, or type on all forms
shall be in black or dark blue ink; and
(2) All signatures shall be original.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 309.03 Form A-10 Application for Current Use
Assessment.
(a) Landowners requesting
to have their open space land assessed as current use shall follow the
application requirements pursuant to Cub 302.01.
(b) Landowners
applying for current use assessment shall complete the Form A-10 and provide
in:
(1) STEP 1 of Form
A-10:
a. The tax year for which the
application is submitted;
b. The name of all of the
current property owner(s) of record for the parcel or tract of land to be enrolled
into current use;
c. The owner’s current mailing
address; and
d. If there are more than 4
owners, submit a supplemental list of names and signatures;
(2) STEP 2 (a) of Form
A-10:
a. The physical property
location of the parcel or tract of land being enrolled in current use by
providing:
1. The nearest street from which
the parcel or tract of land may be accessed; and
2. The municipality and the
county in which the parcel or tract of land is located;
(3) STEP 2 (b) of Form A-10:
a. The total number of acres in
the parcel or the tract of land as referenced by deed, survey, or the municipal
property assessment record(s);
b. The total number of acres of
a portion of the parcel or tract of land that is presently being assessed as current
use land;
c. The total number of acres of
the parcel or tract of land that the landowner(s) requesting to be enrolled into
current use assessment with the application; and
d. The total number of remaining
acres of the parcel or tract of land that are not enrolled in current use;
(4) STEP 2 (c) of Form
A-10:
a. The current municipal tax map
and lot number for the parcel, or for each contiguous parcel in the tract of
land;
b. The total number of acres to
be enrolled into current use and the total number of acres that will not be
enrolled into current use for the parcel, or for each contiguous parcel in the
tract of land; and
c. The most recent county
registry of deeds recorded book and page number for the parcel, or for each
contiguous parcel in the tract of land;
(5) STEP 3 (a) of Form
A-10, check the box acknowledging compliance:
a. With Cub 302.01(d) that the
required map has been included with the submitted Form A-10 “Application for
Current Use Assessment”; and
b. With all map provisions contained
in Cub 301.11;
(6) STEP 3 (b) of Form
A-10, check the box acknowledging that the required county registry
of deeds recording and filing fee has been included with the submitted Form
A-10 “Application for Current Use”;
(7) STEP 3 (c) of Form A-10, check
the appropriate box indicating that:
a. The landowner(s) provided
the soil potential index documentation with the submitted Form A-10
“Application for Current Use Assessment”; and
b. The soil potential index is
to be used for the municipal assessing officials assessment of the farm land
pursuant to Cub 304.04; or
c. The soil potential index has
not been provided for farm land assessment;
(8) STEP 3 (d) of Form
A-10:
a. An indication by checking
the appropriate box that the forest land meets the requirements for stewardship
assessment pursuant to Cub 304.07; or
b. An indication that the
forest land does not meet the requirements for stewardship assessment pursuant
to Cub 304.07; and
c. If the forest land meets the
requirements for stewardship assessment, an indication of the type of forest
land stewardship documentation that has been submitted with the Form A-10 “Application
for Current Use Assessment”;
(9) STEP 4 of Form
A-10:
a. The number of acres of land
in each current use category as detailed by the submitted map; and
b. Whether the 20% recreational
reduction assessment pursuant to RSA 79-A:4, II and Cub 304.02 is being applied
for; and
(10) STEP 5 of Form
A-10, acknowledgement that the current use assessment requires compliance with
New Hampshire State Statute RSA 79-A and Cub 300 and that the recording of the
Form A-10 creates a contingent lien on the parcel or tract of land dependent
upon if and when the land is subsequently disqualified from current use assessment
pursuant to RSA 79-A:5, VII by providing:
a. All current property owners
listed in application STEP 1 printed name(s), signature(s), and date of their
signature(s); or
b. The printed name, signature,
and date of signature an agent with power of attorney; and
c. A copy of the agent’s
executed power of attorney.
(c) Municipal assessing officials shall review a
submitted Form A-10 “Application for Current Use Assessment” pursuant to Cub 302.03 and complete and provide:
(1) STEP 6 of Form
A-10, a check in the appropriate box indicating:
a. The approval of the current
use application pursuant to Cub 302.03, (e); or
b. The denial of the current
use application by providing the reason for denial pursuant to 302.04; and
(2) STEP 7 of Form A-10, the
printed name(s), signature(s), and date of signature by a majority of the
municipal assessing officials confirming the approval or denial of the current
use application checked in STEP 6.
(d) If the municipal assessing officials have
approved the application for current use assessment, they shall follow the recording procedure in Cub 302.03(e)(2).
(e) If the municipal assessing officials have
denied the application for current use assessment, they shall follow the denial procedure in Cub 302.04.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 309.04 Form A-5 Municipality Land Use Change Tax
Bill.
(a) A separate Form A-5 “Municipality Land Use
Change Tax Bill” shall be completed for each parcel of land on which the land use
change tax will be assessed.
(b)
The municipal assessing officials shall
complete the Form A-5 and provide in:
(1) STEP 1 of Form
A-5:
a. An indication by checking
the appropriate box whether the land use change tax is being billed to the
landowner or to the right-of-way responsible party pursuant to RSA 79-A:7, VI,
(e);
b. The names of all the current
property owner(s) of record for the parcel of land on which the land use change
tax is being assessed, or the name of the owner(s) of the adjoining lot who are
being assessed a right-of-way land use change tax as the party responsible; and
c. The current mailing address
in which to send the land use change tax bill;
(2) STEP 2 (a) of Form A-5, if
the right-of-way responsible party box has been checked in Form A-5 STEP 1,
provide the name of the owner of the property on which the right-of-way is physically
located;
(3) STEP 2 (b) of Form A-5:
a. The physical property
location of the parcel of land being assessed the land use change tax by providing:
1. The nearest street from
which the parcel of land may be accessed; and
2. The municipality and the
county in which the parcel of land is located;
(4) STEP 2 (c) of Form A-5:
a. The total number of acres in
the parcel of land on which the land use change tax is being assessed as referenced
by deed, survey, or by the municipal property assessment records;
b. The current municipal tax map
and lot number for the parcel of land on which the land use change tax is being
assessed; and
c. The most recent county
registry of deeds recorded book and page number for the parcel of land;
(5) STEP 2 (d) of Form A-5:
a. An indication by checking
the appropriate box whether the land use change tax is being assessed on a
portion of the acres in the parcel and is a partial release of land; or
b. An indication by checking
the appropriate box whether the land use change tax is being assessed on the
total number of acres of the parcel and is a full release of the parcel of
land; or
c. The land use change tax is
being assessed on the right-of-way and is not released from current use;
(6) STEP 3 (a) of Form
A-5:
a. The name of the original owner(s)
that first enrolled the land into current use; and
b. The county registry of deeds
recorded book and page number for the original enrollment of the parcel or
tract of land into current use;
(7) STEP 3 (b) of Form
A-5, the total number of acres originally enrolled in current use for the
parcel or original tract of land in STEP 3 (a) above;
(8) STEP 3 (c) of Form A-5, the
total number of acres previously disqualified for the parcel or original tract of
land since the time of original enrollment into current use;
(9) STEP 3 (d) of Form A-5, the
total number of acres of land being assessed the land use change tax;
(10) STEP 3 (e) of Form A-5:
a. If the land use change tax
is being assessed to the property owner, an indication of the number of acres
remaining in current use from the time of the original enrollment by
subtracting from STEP 3 (b) the total acres in STEP 3 (c) and STEP 3 (d); or
b. If the land use change tax
is being assessed to the right-of-way responsible party, an indication of the
number of acres remaining in current use from the time of the original
enrollment by subtracting from STEP 3 (b) the total acres in STEP 3 (c);
(11) STEP 4 (a) of Form A-5:
a. A narrative description of
the reason for disqualifying the land from current use; or
b. A description of the reason
for the right-of-way land use change tax;
(12) STEP 4 (b) of Form A-5,
the actual date of the change in use;
(13) STEP 4 (c) of Form A-5,
the full and true value of the land at the time that the disqualification was discovered;
(14) STEP 4 (d) of Form A-5, the
amount of land use change tax by multiplying the full and true value in STEP 4
(c) by 10 percent;
(15) STEP 5 of Form A-5, the
printed name(s), signature(s), and date of signature of the majority of the municipal
assessing officials confirming the approval of the land use change tax assessment;
(16) STEP 6 (a) of Form A-5:
a. An indication by checking
the appropriate box whether the land use change tax is being assessed to the
landowner, or to the right-of-way responsible party pursuant to RSA 79-A:7, VI,
(e);
b. The name the current
property owner of record for the parcel of land on which the land use change
tax is being assessed, or the name of the owner of the adjoining lot who is
being assessed a right-of-way land use change tax as the party responsible; and
c. The current mailing address
in which to send the land use change tax;
(17) STEP 6 (b) of Form A-5,
the actual date of the change in use from STEP 4 (b);
(18) STEP 6 (c) of Form A-5,
the date that the municipal assessing officials signed the Form A-5 “Municipality
Land Use Change Tax Bill” and Form A-5W “Land Use Change Tax Warrant”;
(19) STEP 6 (d) of Form A-5,
the full and true value at the time of the disqualifying change in use; and
(20) STEP 6 (e) of Form A-5,
the total land use change tax due and payable to the municipality.
(c) The municipal
tax collector shall complete the Form A-5 and provide in:
(1) STEP 7 (a) of Form A-5, the
name of the municipality that the land use change tax is payable and is also
where the property is located;
(2) STEP 7 (b) of Form A-5, the
name of the municipal tax collector and mailing address to which the land use
change tax payment is to be sent;
(3) STEP 7 (c) of Form A-5, the
physical location of the municipal tax collector’s office;
(4) STEP 7 (d) of Form A-5, the
municipal tax collector’s office hours;
(5) STEP 7 (e) of Form A-5, an
indication by checking the appropriate box whether the land use change tax is
for a right-of-way and is exempt from recording at the county registry of deeds
pursuant to RSA 79-A:7, I, (c);
(6) STEP 7 (f) of Form A-5;
a. The amount of the county
registry of deeds recording fee required to release the land use change tax
lien upon receipt of payment of the land use change tax; and
b. The name of the
municipality, or name of the county that the county registry of deeds recording
fee should be made payable;
(7) STEP 7 (g) of Form A-5, the
due date for the payment of the land use change tax and if applicable, the
county registry of deeds recording fee; and
(8) STEP 8 of Form A-5, acknowledgment upon
receipt of payment of the land use change tax and if applicable, the county
registry of deeds recording fee, and shall:
a. Sign and date the form; and
b. If applicable record the
original Form A-5 with the county registry of deeds.
(d) The municipal tax collector shall provide to
the municipal assessing officials a copy of the mailed land use change tax bill notice.
(e) Upon payment of the land
use change tax, the municipal tax collector shall:
(1) Provide a copy of the non-recorded
right-of-way signed Form A-5 to the municipal assessing officials; or
(2) Provide a copy of the recorded
signed Form A-5 to the municipal assessing officials.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 309.05 Form A-5W Land Use Change Warrant.
(a)
The municipal assessing officials shall complete and submit Form A-5W
“Land Use Change Tax Warrant” as approved by the board, to the municipal tax
collector to serve as the warrant for collection of the land use change tax.
(b)
The municipal assessing officials shall
complete the Form A-5W and provide in:
(1) STEP 1 of Form
A-5W, the name and address of the municipality in which the land use change tax
warrant is being committed;
(2) STEP 2 (a) of Form A-5W,
the name of the county in which the municipality resides;
(3) STEP 2 (b) of Form A-5W,
the name of the municipality tax collector;
(4) STEP 2 (c) of Form A-5W,
the name of the municipality for which the tax collector collects tax;
(5) STEP 2 (d) of Form A-5W, the
dollar amount of the land use change tax being assessed by the municipal
assessing officials for which the tax collector shall collect;
(6) STEP 2 (e) of Form A-5W,
the name of the municipality for which the municipal assessing officials are assessing
the land use change tax;
(7) STEP 2 (f) of Form A-5W,
the day that the municipal assessing officials signed the Form A-5 “Municipality
Land Use Change Tax Bill” and Form A-5W;
(8) STEP 2 (g) of Form A-5W,
the name and address of either the owner or the right-of-way
responsible party to whom the land use change tax is to be billed;
(9) STEP 2 (h) of Form A-5W,
the municipality tax map and lot number on which the land use change tax is
being assessed; and
(10) STEP 3 of Form
A-5W, the printed name(s), signature(s), and date of signature of the majority
of the municipal assessing officials confirming the date on which the land use
change tax is to be billed.
(c) The municipal assessing officials shall submit
the Form A-5W to the municipal tax collector along with the signed Form A-5
“Municipality Land Use Change Tax Bill”.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 309.06 Form CU-12 Summary of Forest Stewardship
Plan for Current Use Assessment.
(a) A landowner without a NH tree farm
confirmation letter, documentation of a certified tree farm, or a forest
stewardship plan that meets the requirements of Cub 304.07(a)(3)c, but who is
applying for documented forest stewardship assessment, shall complete and file the
landowner’s portion of Form CU-12 “Summary of Forest Stewardship Plan for
Current Use Assessment” as approved by the board, with the municipal assessing
officials in the municipality where the land is located.
(b)
A landowner requesting forest stewardship assessment may complete the Form CU-12 and provide in:
(1) STEP 1 of Form
CU-12:
a. The tax year for which the forest
stewardship summary has been submitted;
b. An indication by checking
the appropriate box if the landowner is enrolling the land into forest stewardship
or is providing an update to the existing forest stewardship information;
c. The name of the current
property owner(s) of record for the parcel or tract of land for which the forest
stewardship current use assessment applies;
d. The owner’s current mailing
address; and
e. If there are more than 2 owners,
submit a supplemental list of names and signatures;
(2) STEP 2 (a) of Form CU-12,
the physical property location of the parcel or tract of land for which the
forest stewardship current use assessment applies by specifying:
a. The nearest street from
which the parcel or tract of land may be accessed; and
b. The municipality and the
county in which the parcel or tract of land is located;
(3) STEP 2 (b) of Form CU-12:
a. The total number of acres in
the parcel or the tract of land as referenced by deed, survey, or the municipal
property assessment record(s);
b. The total number of acres of
a portion of the parcel or tract of land that is presently being assessed as
current use land;
c. The total number of acres of
the parcel or tract of land that the landowner(s) request to be classified as
forest land with documented stewardship; and
d. The total number of acres
not in current use;
(4) STEP 2 (c) of Form CU-12,
the current municipal tax map and lot number for the parcel, or for each
contiguous parcel in the tract of land;
(5) STEP 3 (a) of Form CU-12, a
check in the box acknowledging compliance with Cub 304.07(a)(1) that the required
statement of current and past forestry accomplishments has been included with
the submitted Form CU-12;
(6) STEP 3 (b) of Form CU-12, a
check in the box acknowledging compliance with Cub 304.07(a)(2) that the
required map has been included with the submitted Form CU-12;
(7) STEP 3 (c) of Form CU-12, a
check in the box acknowledging compliance with Cub 304.07(a)(3)(c) by including
a written summary of the forest stewardship plan as described in Cub
304.07(a)(3)(c) 1 through 5;
(8) STEP 4 of Form CU-12,
acknowledgement that the current use documented forest stewardship assessment
requires compliance with New Hampshire State Statute RSA 79-A and Cub 304.07
and, that failure to comply with the requirements may result in reclassification
of the forest land assessment by providing:
a. Landowner(s) listed in
application STEP 1 printed name(s), signature(s), and date of their signature
or the printed name, signature, and date of signature by an agent with power of
attorney including a copy of the agent’s executed power of attorney; and
b. The forester’s printed name,
signature, license number, and date of signature; or
c. An indication that the person
is exempt from licensure pursuant to RSA 310-A:98, II.
(c) Municipal assessing officials shall review
the submitted Form CU-12 “Summary of Forest Stewardship Plan for Current Use Assessment”
and provide in:
(1) STEP 5 of Form CU-12, a
check in the appropriate box indicating:
a. The approval of the request
for forest stewardship current use assessment; or
b. The denial of the request for
forest stewardship current use assessment and the reason for denial.
(2) STEP 6 of Form CU-12, the printed
name(s), signature(s), and date of signature by a majority of the municipal
assessing officials confirming the approval or denial of the request for forest
stewardship current use assessment.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 309.07 Form CU-18 Notice of Change in Current Use Assessment.
(a) When a change
occurs to the current use land assessment, Form CU-18 may be completed by
either:
(1) The landowner or their agent
with power of attorney; or
(2) The municipal assessing
officials or their designee;
(b) The person completing
Form CU-18 shall provide in:
(1) STEP 1 of Form CU-18, an
indication by checking the appropriate box whether the Form CU-18 is being
completed by the:
a. The landowner or their agent
with power of attorney; or
b. The municipal assessing officials
or their designee;
(2) STEP 2 of Form CU-18:
a. The name of the current
property owner(s) of record for the parcel of land for which the form is being
completed;
b. The owner’s current mailing
address; and
c. If there are more than 2 owners,
submit a supplemental list of names and signatures;
(3) STEP 3 of Form CU-18, the
physical property location of the parcel of land for which the form is being completed
by providing:
a. The municipality in which
the parcel of land is located;
b. The municipal tax map and
lot number for the parcel of land; and
c. The nearest street from
which the parcel of land may be accessed;
(4) STEP 4 (a) of Form CU-18 if
applicable, an indication by checking the appropriate box whether the 20%
recreational reduction is being:
a. Removed from the current use
assessment; or
b. Requested for the current use
assessment;
(5) STEP 4 (b) of Form CU-18 if
applicable, an indication by checking the box that the landowner is requesting
that the farm land soil potential index be applied to the farm land current use
assessment;
(6) STEP 4 (c) of Form CU-18 if
applicable, an indication by checking the appropriate box whether the forest
land stewardship assessment is being:
a. Removed from the current use
assessment; or
b. Requested for the current
use assessment;
(7) STEP 4 (d) of Form CU-18 if
applicable, an indication that there has been a change in current use category
by providing an updated map and checking the appropriate box whether:
a. The change is a
reclassification of qualifying category or forest type;
b. The change is a result of a
change to qualifying current use acreage; or
c. The change has resulted in
the disqualification of current use land;
(8) STEP 5 of Form CU-18, the
detail of the reason for change and the date of change to the current use assessment;
(9) STEP 6 of Form CU-18, the
printed name(s), signature(s), and date of signature by:
a. The landowner or their agent
with power of attorney; or
b. The municipal assessing officials
or their designee; and
(10) STEP 7 of Form CU-18, an
indication by checking the appropriate box whether the Form CU-18 was mailed to
the landowner or the municipal assessing officials and the date that it was
mailed.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
PART Cub 310 APPEALS
Cub 310.01 Appeal of Current Use Application. If the municipal assessing officials deny in
whole or in part any application for current use assessment, the applicant may appeal pursuant to RSA
79-A:9, RSA 79-A:11, and Cub 302.05.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 310.02 Appeal of Current Use Assessed Value. A landowner aggrieved by the current use
assessed value may file an abatement request
with the municipal assessing officials pursuant to RSA 76:16 and Cub 304.10.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
Cub 310.03 Appeal of Land Use Change Tax. Any person aggrieved by the assessment of a
land use change tax may file an abatement request with the municipal assessing officials pursuant
to RSA 79-A:10 and Cub 308.04.
Source. (See Revision Note #1 and Revision Note #2 at
chapter heading for Cub 300) #12857-B, eff 8-23-19
APPENDIX
RULE |
STATUTE |
Cub 102.01 |
RSA 79-A:3, I;
RSA 79-A:3, IV |
Cub 102.02 |
RSA 79-A:4, IV |
Cub 103 |
RSA 79-A:4, I |
Cub 201 |
RESERVED |
Cub 202 |
RSA 79-A:4; RSA
541-A:16, I (c) |
Cub 203 |
RSA 79-A:4; RSA
541-A:16, I (b) (3) |
Cub 204 |
RSA 79-A:4; RSA
541-A:16, I (b); RSA 541-A:11, VIII |
Cub 205 |
RSA 79-A:4; RSA
541-A:16, I (b) |
Cub 206 |
RESERVED |
Cub 207.01 |
RSA 79-A:4; RSA
541-A:16, I (a) |
Cub
207.02 |
RSA 79-A:4, III;
RSA 541-A:16, 1(b) |
Cub
207.03 |
RSA
79-A:4; RSA 541-A:16, I (b) |
Cub 207.04 |
RSA
79-A:4; RSA 541-A: 11; RSA 541-A:16, 1(b) |
Cub 207.05 – Cub
207.07 |
RSA
79-A:4; RSA 541-A:16, I (b) |
Cub 301.01 –
301.23 |
RSA 79-A:4 |
Cub 302.01 |
RSA 79-A:4; RSA
79-A:5, II; |
Cub 302.02 |
RSA 79-A:4; RSA
79-A:5, IV; RSA 79-A:5, VII |
Cub 302.03 |
RSA 79-A:4; RSA
79-A:5, III |
Cub 302.04 |
RSA 79-A:4, RSA
79-A:5, III; RSA 79-A:9; RSA 79-A:11 |
Cub 302.05 |
RSA 79-A:4, RSA
79-A:9; RSA 79-A:11 |
Cub 302.06 |
RSA 79-A:4; RSA
79-A:5, VI |
Cub 303.01 –
303.12 |
RSA 79-A:4 |
Cub 304.01 –
304.02 |
RSA 79-A:4 |
Cub 304.03 –
304.06 |
RSA 79-A:4; RSA
79-A:5 |
Cub 304.07 –
304.08 |
RSA 79-A:4 |
Cub 304.09 |
RSA 79-A:4; RSA
79-A:5 |
Cub 304.10 |
RSA 79-A:4; RSA
76:16, RSA 541-A:16, I |
Cub 305.02 |
RSA 79-A:4 |
Cub 305.03 |
RSA 79-A:4 |
Cub 305.04 |
RSA 79-A:4 |
Cub 305.05 |
RSA 79-A:4 |
Cub 305.06 |
RSA
79-A:4 |
Cub 306 |
RSA 79-A:4; RSA
79-A:5; RSA 79-A:7 |
Cub 307 |
RSA 79-A:4; RSA
79-A:7 |
Cub 308.01 –
308.03 |
RSA 79-A:4; RSA
79-A:7 |
Cub 308.04 |
RSA 79-A:4; RSA
79-A:10; RSA 541-A:16, I (b) |
Cub 309.01 –
309.07 |
RSA 79-A:4; RSA
79-A:7; RSA 541-A:16, I (b) |
Cub 310 |
RSA 79-A:10; RSA
79-A:11; RSA 541-A:16, I (b) |