New Hampshire § 79-C:7 Assessment of Land Subject to Discretionary Easement

New Hampshire Statutes

§ 79-C:7 — Assessment of Land Subject to Discretionary Easement

New Hampshire § 79-C:7

Title VTAXATION

Ch. 79-CDISCRETIONARY EASEMENTS

This text of New Hampshire § 79-C:7 (Assessment of Land Subject to Discretionary Easement) 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-C:7 (2026).

Text

The method of assessment of discretionary easement land, excluding any buildings, their curtilage, appurtenances, or other improvements, shall be included as a term of the agreement in any discretionary easement acquired by a municipality, and shall fall within a range of values determined as follows:

I.One end of the range shall consist of the value such land would have been assigned under the current use values established pursuant to RSA 79-A, if the land had met the criteria for open space land under that chapter.

II.The other end of the range shall be determined by multiplying 75 percent of the land's fair market value by the current equalization rate.

III.The local governing body shall have the discretion to set the value of the discretionary easement at a level within this range

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The method of assessment of discretionary easement land, excluding any buildings, their curtilage, appurtenances, or other improvements, shall be included as a term of the agreement in any discretionary easement acquired by a municipality, and shall fall within a range of values determined as follows:
I. One end of the range shall consist of the value such land would have been assigned under the current use values established pursuant to RSA 79-A, if the land had met the criteria for open space land under that chapter.
II. The other end of the range shall be determined by multiplying 75 percent of the land's fair market value by the current equalization rate.
III. The local governing body shall have the discretion to set the value of the discretionary easement at a level within this range which it believes reflects the public benefit conferred by the property, under the criteria set forth in RSA 79-C:3 and RSA 79-C:5, I.