Current Use

The Current Use Statute, RSA 79-A was enacted to promote the preservation of open land in the state by allowing qualifying land to be taxed at a reduced rate based on its current use value as opposed to the value of a more extensive use.

Current Use Booklet

Please give the Assessing Office a call if you have Current Use questions or need assistance in preparing the Current Use application.


  1. How can land be removed from Current Use?

    Once land is placed in current use it can only be removed when it no longer qualifies.
  2. When does land no longer qualify for Current Use?

    Where it is no longer in its natural state or the same owner does not own ten contiguous acres.
    Unproductive wet land does not need to meet the ten acre requirement
  3. When must I file to have my land placed in Current Use?

    April 15th is the deadline to place land in Current Use.