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Current Use

Taxpayers may appeal to the board various actions by municipal officials relative to current use assessment. Information is available from the Current Use Board's web site maintained by the Department of Revenue Administration. This information includes the Current Use Administrative Rules, CHAPTER Cub 300, and the Current Use Criteria Booklet.

If assessing officials deny in whole or part an application to place land in current use or if they grant a different category of current use classification than that requested, taxpayers may appeal pursuant to RSA 79-A:9 and PART Tax 206 for a review by the board. See generally CHAPTER Cub 300.

When current use land no longer qualifies for current use assessment (usually due to development or no longer containing 10 qualifying acres), municipalities must assess a land use change tax ("LUCT") in accordance with RSA 79-A:7. After a timely abatement request has been filed with the assessing officials, taxpayers may appeal the LUCT to the board pursuant to RSA 79-A:10 and PART Tax 205.

Application for Current Use (DRA Form A-10) (Revised June 2015)
Current Use and Conservation Restriction Assessment Appeal to BTLA Adobe Acrobat Reader Symbol (Revised June 2015)
Land Use Change Tax Abatement Application to the Municipality Adobe Acrobat Reader Symbol (Revised June 2015)
Land Use Change Tax Appeal to the BTLA Adobe Acrobat Reader Symbol (Revised June 2015)

PDF symbolAdobe Acrobat Reader format. You can download a free reader from Adobe.

Board of Tax and Land Appeals
Governor Hugh J. Gallen State Office Park | Johnson Hall | 107 Pleasant Street | Concord, NH 03301-3834
603.271.2578 | TDD Access: Relay NH 1-800-735-2964 | email:

copyright 2008. State of New Hampshire