Under New Hampshire's Current Use program (RSA Chapter 79-A), what is the primary benefit to a landowner who enrolls qualifying agricultural, forest, or open space land in the program?
Correct Answer
D) The land is assessed at its current use value rather than full market value, resulting in lower property taxes
Under RSA Chapter 79-A, the Current Use program allows qualifying landowners to have their property assessed at its current use value (e.g., as farmland or forestland) rather than at its full market value. Because assessed value drives property tax calculations, this results in significantly lower annual property taxes for enrolled parcels.
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