New Hampshire Code of Administrative Rules
Cub - Chairman, Current Use Board
Chapter Cub 300 - CRITERIA FOR OPEN SPACE CURRENT USE ASSESSMENT
Part Cub 306 - CHANGE IN CURRENT USE CLASSIFICATION CATEGORY
Section Cub 306.01 - Reclassification of Farm Land, Forest Land, or Wetland
Universal Citation: NH Admin Rules Cub 306.01
Current through Register No. 40, October 3, 2024
(a) When land is changed in use to another qualifying current use category the landowner shall:
(1) Notify the municipal assessing
officials in writing or by filing a completed CU-18 "Notice of Change in
Current Use Assessment" at the time the change in category is made;
and
(2) Provide an updated map with
the corresponding change.
(b) When qualifying current use land acreage is changed in size due to a survey, boundary line adjustment, or boundary line agreement, the landowner shall:
(1) Notify
the municipal assessing officials in writing, or by filing a completed CU-18
"Notice of Change in Current Use Assessment" with the municipal assessing
officials at the time the change in size is made; and
(2) Provide an updated map with the
corresponding change.
(c) The assessed value for current use land which has changed from one qualifying current use classification or forest type to another qualifying current use classification or forest type shall not be changed until April 1 of the new tax year.
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