New Hampshire § 79-B:3 Assessment of Open Space Land Subject to Conservation Restriction

New Hampshire Statutes

§ 79-B:3 — Assessment of Open Space Land Subject to Conservation Restriction

New Hampshire § 79-B:3

Title VTAXATION

Ch. 79-BCONSERVATION RESTRICTION

This text of New Hampshire § 79-B:3 (Assessment of Open Space Land Subject to Conservation Restriction) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 79-B:3 (2026).

Text

I.Except as provided in this chapter, the selectmen or assessing officials shall assess restricted land for general property tax purposes at values based upon permanent restrictions, and in no case greater than those determined to be the fair market value for open space land determined by the board. Should RSA 79-A no longer be in effect, the basis for restricted land assessment shall be upon the permanent restrictions on the land.

II.This section shall not apply to developed land.

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