New Hampshire Code of Administrative Rules
Cub - Chairman, Current Use Board
Chapter Cub 300 - CRITERIA FOR OPEN SPACE CURRENT USE ASSESSMENT
Part Cub 304 - CURRENT USE ASSESSMENT OF OPEN SPACE LAND
Section Cub 304.01 - Current Use Acreage Requirement
Universal Citation: NH Admin Rules Cub 304.01
Current through Register No. 40, October 3, 2024
(a) Open space land shall consist of:
(1) A parcel or tract of
farm land, forest land, or unproductive land totaling 10 or more
acres;
(2) A parcel or tract of any
combination of farm land, forest land, or unproductive land, which totals 10 or
more acres;
(3) A certified tree
farm of any size;
(4) A tract of
unimproved wetland of any size; or
(5) A tract of undeveloped land of any size,
actively devoted to the growing of agricultural or horticultural crops with an
annual gross income from the sale of crops normally produced thereon totaling
at least $2,500, subject to the following:
a.
The landowner shall demonstrate to the local municipal assessing officials that
during the previous year, at least $2,500 gross income was earned from the sale
of agricultural or horticultural crops grown on the land;
b. All land qualifying for current use
assessment under Cub 304.01(a)(5), above, shall be required to show $2,500 of
annual gross income from the sale of crops normally produced thereon;
c. Land qualified for open space assessment
under Cub 304.01(a)(5), above, shall be classified as follows:
1. The acreage on which the income producing
crop is actually grown shall be classified as farm land, pursuant to Cub 304;
and
2. Contiguous land not involved
in the income producing activity shall be classified as farm land, forest land,
or unproductive land, pursuant to Cub 304, regardless of acreage; and
d. Land qualified under this
section in tax years prior to 1993 may stay in current use even though the
annual gross value of $2,500 came from the sale of value-added agricultural
products marketed from the land, provided that such landowner(s) continue to
produce such products that qualified the land for current use
assessment
#5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); amd by #5591, eff 2-25-93; ss by #6720, eff 3-27-98; ss by #8571, eff 2-18-06
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