Bill > SB46

This bill amends the current use taxation law in New Hampshire to allow municipalities to create ordinances that permit land impacted by new construction or reconstruction to be enrolled in current use taxation programs only after establishing and maintaining a 75-foot wide no-cut vegetated buffer adjacent to perennial streams, great pond shorelines, or tidal water zones. Current use taxation is a program that assesses land at its current use value (such as agricultural or forest land) rather than its potential development value, which typically results in lower property tax rates. The bill requires these buffers to remain undisturbed, meaning no trees or vegetation can be removed, in order to qualify for the tax classification. This provision aims to protect natural water resources by ensuring that new development maintains a significant vegetative barrier near water bodies. The bill will take effect 60 days after its passage, giving municipalities time to adapt their local ordinances to the new requirements.

Government Affairs

https://gc.nh.gov/bill_status/legacy/bs2016/bill_status.aspx?lsr=1079&sy=2025&sortoption=&txtsessionyear=2025&txtbillnumber=SB46