A New Hampshire licensee is listing a 75-acre parcel that has been in the Current Use program for 15 years. The seller informs the licensee that he enrolled the land himself and has never paid a Current Use enrollment fee. The buyer intends to keep the land as open space and wants to maintain its Current Use status after closing. Which of the following statements most accurately describes the situation the licensee must disclose and advise upon?

Correct Answer

C) Current Use status transfers automatically to the buyer at closing with no action required, and no land use change tax is triggered as long as the buyer does not develop the land.

Under RSA 79-A, Current Use enrollment runs with the land, not with the owner. When a property enrolled in Current Use is sold to a buyer who intends to maintain the same qualifying use (open space, agricultural, or forest), the Current Use status transfers automatically to the new owner at closing without triggering the land use change tax. The land use change tax under RSA 79-A:7 is triggered only when the land is actually removed from Current Use — meaning its use changes (e.g., development, subdivision) — not merely because ownership changes. The licensee should advise the buyer that as long as the land continues to qualify and the buyer does not change its use, no land use change tax is owed and no re-enrollment is required.