Conservation Restriction Assessment
RSA 79-B
RSA 79-B: http://www.gencourt.state.nh.us/rsa/html/NHTOC/NHTOC-V-79-B.htm
Monday 8 AM – 6 PM
Tuesday 8 AM – 4:30 PM
Wednesday 9 AM – 4:30 PM
Thursday 8 AM – 4:30 PM
Friday 8 AM – 1 PM
RSA 79-B: http://www.gencourt.state.nh.us/rsa/html/NHTOC/NHTOC-V-79-B.htm
RSA 79-A: http://www.gencourt.state.nh.us/rsa/html/NHTOC/NHTOC-V-79-A.htm
The current use program was enacted July 1, 1973 and was designed to preserve open space by assessing land at its actual current use and not at its highest and best use - typically as developed land. Land is valued not as building lots but as farm land, forest land either mixed, pine, or hardwood, and unproductive land (land that cannot produce a farm or forest crop).
RESOLUTION #20-2018:
“If qualified, for persons owning real property equipped with a solar energy system as defined in RSA 72:61, the City shall exempt from taxes an amount equal to the assessed value of the solar energy system.”
This form must be completed and filed annually on or before April 15. The ORIGINAL list must be filed with the selectmen (assessors) of the municipality in which such real estate property is taxable. A DUPLICATE copy should be retained by the applicant. Failure to file this list may result in denial of the exemption.
RSA 72:37-a: http://www.gencourt.state.nh.us/rsa/html/v/72/72-37-a.htm
Any person owning residential real estate upon where they reside and to which they have made improvements for the purpose of assisting a person with a disability to propel themselves who also resides on such real estate.
RSA 72:37: http://www.gencourt.state.nh.us/rsa/html/v/72/72-37.htm
Every inhabitant owning residential real estate, who is legally blind, as determined by the administrator of blind services of the vocational rehabilitation division of the education department may apply for a blind exemption. $25,000 is subtracted from the assessed valuation.
RSA 72:38-a: http://www.gencourt.state.nh.us/rsa/html/v/72/72-38-a.htm
Taxpayers that are 65 years or older or eligible under Title II or Title XVI of the federal Social security Act for benefits for the disable may qualify for a tax deferral program in accordance with RSA 72:38-a.