Bill > HB1691

This bill proposes significant changes to the current use property tax assessment program by introducing new restrictions on land eligibility, municipal approvals, and agricultural/forestry practices. The bill limits property owners to enrolling only one lot in the current use program, with acreage restrictions varying by zone type: 40 acres maximum in semi-rural zones, and only 10 acres in developed or high-density zones. Municipalities will face new caps on the percentage of land they can approve for current use assessment, ranging from 5% in high-density zones to 75% in rural zones. The bill also establishes strict sustainability criteria for agricultural and forestry operations, including prohibitions on chemical fertilizers, restrictions on non-native species, limitations on monoculture and clear-cutting, and requirements for sustainable management techniques. Furthermore, the bill includes a retroactive penalty provision that would require property owners found in violation to pay deferred taxes calculated at the best and highest use rates from the last date of compliance. These changes aim to more tightly regulate and control the current use tax assessment program, with an implementation date of January 1, 2027, giving municipalities and landowners time to prepare for the new requirements.

Government Affairs

https://gc.nh.gov/bill_Status/billinfo.aspx?id=1858&inflect=2