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 304.02 - Current Use Assessment Recreational Reduction

Universal Citation: NH Admin Rules Cub 304.02

Current through Register No. 40, October 3, 2024

(a) A landowner that meets the requirements of RSA 79-A:4, II may request to receive the 20% recreational reduction for opening their land to public recreational use without entrance fee:

(1) At the time of submission of the Form A-10 "Application for Current Use Assessment"; or

(2) By completing and filing Form CU-18 "Notice of Change in Current Use Assessment" with the municipal assessing officials.

(b) A landowner granted the 20% reduction for recreation use shall not post the land to prohibit activities described under RSA 79-A:4, II unless such posting has been approved by the municipal assessing officials, and:

(1) If the landowner posts the land without the approval of the municipal assessing officials, the:
a. 20% reduction shall not be allowed for the subsequent April 1st tax year; and

b. Municipal assessing officials, or their designee, may complete Form CU-18 "Notice of Change in Current Use Assessment" and mail a copy to the landowner;

(2) Once the municipal assessing officials have removed the 20% recreational reduction, the land shall not be eligible for the recreational reduction during the subsequent 3 year period, including the tax year of disallowance; and

(3) Signage intended to warn the general public that a specific safety hazard exists on a particular parcel or tract of open space land shall not be considered a posting of land and not cause the removal of the 20% reduction for recreation use.

(c) A landowner receiving the 20% recreational reduction may request to have the recreational reduction removed by completing and filing Form CU-18 "Notice of Change in Current Use Assessment" with the municipal assessing officials.

#5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); amd by #5969, eff 1-31-95; ss by #6720, eff 3-27-98; ss by #8571, eff 2-18-06; amd by #8825, eff 2-23-07

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