N.H. Admin. Code § Cub 304.09

Current through Register No. 1, January 2, 2025

Section Cub 304.09 - Current Use Assessment of Unproductive Land

(a) Unproductive land, as defined in RSA 79-A:2II, XI, shall be one of the following:

(1) An area of a parcel or tract of unimproved land that:

a. Has no structures or betterments;

b. By its nature is incapable of producing farm or forest crops; and

c. Is being left in its natural state without interference with the natural ecological process; or

(2) An area of a parcel or tract of unimproved wetland, as defined in RSA 79-A:2, XIV, that:

a. By its nature is incapable of producing farm or forest crops; and

b. By reason of wetness is being left in its natural state.

(b) For wetland, assessing officials shall allow a buffer of up to 100 feet in depth provided that the land within the buffer is:

(1) Unimproved; and

(2) Is being left in its natural state without interference with the natural ecological processes.

(c) The assessed value of unproductive land and wetland shall be equalized by multiplying the assessment by the municipality's most recent department of revenue administration median equalization ratio pursuant to RSA 79-A:5, I.

(d) For the tax year in which the municipality has undergone a full revaluation or a full statistical revaluation, the assessed value of forest land shall be equalized by multiplying the assessment by 100%.

N.H. Admin. Code § Cub 304.09

#8571, eff 2-18-06 (from Cub 304.03(j) )

Amended by Volume XXXIX Number 37, Filed September 12, 2019, Proposed by #12857-B, Effective 8/23/2019, Expires 8/23/2029.