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