New Hampshire Code of Administrative Rules
Cub - Chairman, Current Use Board
Chapter Cub 300 - CRITERIA FOR OPEN SPACE CURRENT USE ASSESSMENT
Part Cub 309 - CURRENT USE LAND ASSESSMENT FORMS
Section Cub 309.04 - Form A-5 Municipality Land Use Change Tax Bill

Universal Citation: NH Admin Rules Cub 309.04

Current through Register No. 40, October 3, 2024

(a) A separate Form A-5 "Municipality Land Use Change Tax Bill" shall be completed for each parcel of land on which the land use change tax will be assessed.

(b) The municipal assessing officials shall complete the Form A-5 and provide in:

(1) STEP 1 of Form A-5:
a. An indication by checking the appropriate box whether the land use change tax is being billed to the landowner or to the right-of-way responsible party pursuant to RSA 79-A:7, VI, (e);

b. The names of all the current property owner(s) of record for the parcel of land on which the land use change tax is being assessed, or the name of the owner(s) of the adjoining lot who are being assessed a right-of-way land use change tax as the party responsible; and

c. The current mailing address in which to send the land use change tax bill;

(2) STEP 2 (a) of Form A-5, if the right-of-way responsible party box has been checked in Form A-5 STEP 1, provide the name of the owner of the property on which the right-of-way is physically located;

(3) STEP 2 (b) of Form A-5:
a. The physical property location of the parcel of land being assessed the land use change tax by providing:
1. The nearest street from which the parcel of land may be accessed; and

2. The municipality and the county in which the parcel of land is located;

(4) STEP 2 (c) of Form A-5:
a. The total number of acres in the parcel of land on which the land use change tax is being assessed as referenced by deed, survey, or by the municipal property assessment records;

b. The current municipal tax map and lot number for the parcel of land on which the land use change tax is being assessed; and

c. The most recent county registry of deeds recorded book and page number for the parcel of land;

(5) STEP 2 (d) of Form A-5:
a. An indication by checking the appropriate box whether the land use change tax is being assessed on a portion of the acres in the parcel and is a partial release of land; or

b. An indication by checking the appropriate box whether the land use change tax is being assessed on the total number of acres of the parcel and is a full release of the parcel of land; or

c. The land use change tax is being assessed on the right-of-way and is not released from current use;

(6) STEP 3 (a) of Form A-5:
a. The name of the original owner(s) that first enrolled the land into current use; and

b. The county registry of deeds recorded book and page number for the original enrollment of the parcel or tract of land into current use;

(7) STEP 3 (b) of Form A-5, the total number of acres originally enrolled in current use for the parcel or original tract of land in STEP 3 (a) above;

(8) STEP 3 (c) of Form A-5, the total number of acres previously disqualified for the parcel or original tract of land since the time of original enrollment into current use;

(9) STEP 3 (d) of Form A-5, the total number of acres of land being assessed the land use change tax;

(10) STEP 3 (e) of Form A-5:
a. If the land use change tax is being assessed to the property owner, an indication of the number of acres remaining in current use from the time of the original enrollment by subtracting from STEP 3 (b) the total acres in STEP 3 (c) and STEP 3 (d); or

b. If the land use change tax is being assessed to the right-of-way responsible party, an indication of the number of acres remaining in current use from the time of the original enrollment by subtracting from STEP 3 (b) the total acres in STEP 3 (c);

(11) STEP 4 (a) of Form A-5:
a. A narrative description of the reason for disqualifying the land from current use; or

b. A description of the reason for the right-of-way land use change tax;

(12) STEP 4 (b) of Form A-5, the actual date of the change in use;

(13) STEP 4 (c) of Form A-5, the full and true value of the land at the time that the disqualification was discovered;

(14) STEP 4 (d) of Form A-5, the amount of land use change tax by multiplying the full and true value in STEP 4 (c) by 10 percent;

(15) STEP 5 of Form A-5, the printed name(s), signature(s), and date of signature of the majority of the municipal assessing officials confirming the approval of the land use change tax assessment;

(16) STEP 6 (a) of Form A-5:
a. An indication by checking the appropriate box whether the land use change tax is being assessed to the landowner, or to the right-of-way responsible party pursuant to RSA 79-A:7, VI, (e);

b. The name the current property owner of record for the parcel of land on which the land use change tax is being assessed, or the name of the owner of the adjoining lot who is being assessed a right-of-way land use change tax as the party responsible; and

c. The current mailing address in which to send the land use change tax;

(17) STEP 6 (b) of Form A-5, the actual date of the change in use from STEP 4 (b);

(18) STEP 6 (c) of Form A-5, the date that the municipal assessing officials signed the Form A-5 "Municipality Land Use Change Tax Bill" and Form A-5W "Land Use Change Tax Warrant";

(19) STEP 6 (d) of Form A-5, the full and true value at the time of the disqualifying change in use; and

(20) STEP 6 (e) of Form A-5, the total land use change tax due and payable to the municipality.

(c) The municipal tax collector shall complete the Form A-5 and provide in:

(1) STEP 7 (a) of Form A-5, the name of the municipality that the land use change tax is payable and is also where the property is located;

(2) STEP 7 (b) of Form A-5, the name of the municipal tax collector and mailing address to which the land use change tax payment is to be sent;

(3) STEP 7 (c) of Form A-5, the physical location of the municipal tax collector's office;

(4) STEP 7 (d) of Form A-5, the municipal tax collector's office hours;

(5) STEP 7 (e) of Form A-5, an indication by checking the appropriate box whether the land use change tax is for a right-of-way and is exempt from recording at the county registry of deeds pursuant to RSA 79-A:7, I, (c);

(6) STEP 7 (f) of Form A-5;
a. The amount of the county registry of deeds recording fee required to release the land use change tax lien upon receipt of payment of the land use change tax; and

b. The name of the municipality, or name of the county that the county registry of deeds recording fee should be made payable;

(7) STEP 7 (g) of Form A-5, the due date for the payment of the land use change tax and if applicable, the county registry of deeds recording fee; and

(8) STEP 8 of Form A-5, acknowledgment upon receipt of payment of the land use change tax and if applicable, the county registry of deeds recording fee, and shall:
a. Sign and date the form; and

b. If applicable record the original Form A-5 with the county registry of deeds.

(d) The municipal tax collector shall provide to the municipal assessing officials a copy of the mailed land use change tax bill notice.

(e) Upon payment of the land use change tax, the municipal tax collector shall:

(1) Provide a copy of the non-recorded right-of-way signed Form A-5 to the municipal assessing officials; or

(2) Provide a copy of the recorded signed Form A-5 to the municipal assessing officials.

#8825, eff 2-23-07 (from Cub 309.03); ss by #10540, eff 4-1-14

Disclaimer: These regulations may not be the most recent version. New Hampshire may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.