Rev 1800

CHAPTER Rev 1800 CONSERVATION RESTRICTION ASSESSMENT

Statutory Authority RSA 79-B:4, V

PART Rev 1801 DEFINITIONS

Rev 1801.01 "Charitable, educational and other non-profit corporation or association" means those entities established and administered for the purpose of promoting and obligated by charter or otherwise, to promote the conservation of natural resources, including the maintaining of land or water areas predominately:

(a) In a natural, scenic or open condition;

(b) For agricultural, farming, open space or forest use; or

Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92; ss by #6692, eff 2-21-98, ss by #8567, eff 2-14-06

Rev 1801.02 "Grantee" means an entity to which a conservation restriction easement is granted.

Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92; ss by #6692, eff 2-21-98; ss by #8567, eff 2-14-06

Rev 1801.03 "Inconsistent use improvements" means any improvement which changes the land to a use which does not qualify for current use assessment under RSA 79-A.

Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92; ss by #6692, eff 2-21-98, ss by #8567, eff 2-14-06

Rev 1801.04 "Land categories" means those categories of land defined in RSA 79-A:2, VI, VII, IX, XIII and XIV.

Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92; ss by #6692, eff 2-21-98, ss by #8567, eff 2-14-06

Rev 1801.05 "Recreation land" means land that meets the criteria of RSA 79-A:4, II.

Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92; ss by #6692, eff 2-21-98, ss by #8567, eff 2-14-06

Rev 1801.06 “Soil potential index (SPI)” means soil potential index as defined in RSA 79-A:2, XII.

Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92; ss by #6692, eff 2-21-98, ss by #8567, eff 2-14-06

PART Rev 1802 APPLICATION PROCEDURES

Rev 1802.01 Filing an Application.

(a) A landowner applying for a conservation restriction assessment shall complete and file Form PA-60, “Conservation Restriction Assessment Application”, by April 15 of the tax year the conservation restriction assessment is to be granted, with the local assessing officials.

(b) Form PA-60, “Conservation Restriction Assessment Application”, shall be available from:

(1) New Hampshire Department of Revenue Administration

Governor Hugh J. Gallen Office Park South

109 Pleasant Street

Medical and Surgical Building

Concord, NH 03301; or

(2) Local assessing officials.

(1) A map of the entire parcel, including the following information:

a. Both, conservation restriction assessment and non-conservation restriction assessment land, adequately identified and oriented to establish its location, and sufficiently accurate to permit computation of acreage;

b. The interior boundaries;

c. The acreage of farm, forest, or unproductive land for which the applicant is seeking conservation restriction assessment;

d. The forest type category for any forest land; and

e. All portions of land not to be classified under conservation restriction assessment;

(2) A soil potential index, if applicable;

(3) Documentation of forest land stewardship in accordance with current use board rules, if applicable;

(4) A copy of the deed granting the conservation easement; and

(5) If Form PA-60 is signed by an agent with a power of attorney, a copy of that authorization.

(d) A filing fee, pursuant to RSA 79-B:4, IV and determined in accordance with RSA 478:17-g, shall be filed with Form PA-60.

(e) The landowner or agent shall retain a copy of Form PA-60.

(f) To indicate their approval, a majority of the local assessing officials shall sign and date Form PA-60, if the following conditions are met:

(1) The conservation restriction is held by a qualifying conservation non-profit corporation, as defined in RSA 79-B:2, X; and

(2) The conservation restriction complies with RSA 79-B:4,VI, providing for at least one of the listed demonstrated public benefits.

(g) Once approved, the local assessing officials shall distribute the completed Form PA 60, as follows:

(1) The original to the county register of deeds, pursuant to RSA 79-B:4, IV;

(2) A copy to be retained by local assessing officials; and

(3) A copy to the landowner, pursuant to RSA 79-B:4, II.

(h) If the application is denied, a majority of the local assessing officials shall:

(1) Date and sign the form; and

(2) State the reason for denial.

Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92; ss by #6692, eff 2-21-98; ss by #8567, eff 2-14-06

Rev 1802.02 Withdrawal of Application. The landowner may withdraw Form PA-60 in the same year in which it was submitted, provided the municipality has not recorded the form with the county register of deeds.

Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92; ss by #6692, eff 2-21-98; ss by #8567, eff 2-14-06

Rev 1802.03 Appeals. A landowner may appeal the decision made pursuant to Rev 1802.01 (h) within 6 months by filing with:

(a) The New Hampshire board of tax and land appeals; or

(b) The New Hampshire superior court within the county where the property is located.

Source. #8567, eff 2-14-06

PART Rev 1803 LIMITS ON LAND

Rev 1803.01 Developed Land. Developed land, as defined by RSA 79-B:2, V, shall be taxable in accordance with RSA 75:1.

Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92; ss by #6692, eff 2-21-98; ss by #8567, eff 2-14-06

Rev 1803.02 Factors Affecting Classification. The provisions of RSA 79-A shall apply to land under conservation restriction assessment.

Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92; ss by #6692, eff 2-21-98; ss by #8567, eff 2-14-06

Rev 1803.03 Reserved Rights. That portion of conservation restriction easement land in which the landowner has reserved rights in the deed granting such easement, which allow for future inconsistent use improvements, in specified or unspecified geographic areas, including ingress and egress thereto, shall be taxable in accordance with RSA 75:1 when an inconsistent use occurs.

Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92; ss by #6692, eff 2-21-98; ss by #8567, eff 2-14-06

Rev 1803.04 Inconsistent Use Improvements.

(a) Inconsistent use improvements shall be any improvement that changes the land use so that it no longer qualifies for current use assessment subjecting it to taxation and taxed in accordance with RSA 75:1.

(b) The portion of land as described in Cub 303.02, and Cub 307.01 through Cub 307.05, necessary for the support and service of the inconsistent use improvements shall be included in such RSA 75:1 assessment.

Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92; ss by #6692, eff 2-21-98; ss by #8567, eff 2-14-06

Rev 1803.05 Recreation Land. Land meeting the recreation criteria under RSA 79-A:4, II shall be assessed at 20% less than the current use value of the land.

Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92; ss by #6692, eff 2-21-98; ss by #8567, eff 2-14-06

PART Rev 1804 DISQUALIFICATION OF LAND

Rev 1804.01 Conditions of Disqualification. Land under conservation restriction assessment shall be considered disqualified and the inconsistent use penalty imposed in accordance with RSA 79-B:6 when the land does not qualify for conservation restriction assessment.

Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92; ss by #6692, eff 2-21-98; ss by #8567, eff 2-14-06

Rev 1804.02 Notice Required. The landowner shall notify the local assessing officials as soon as the landowner is aware of any inconsistent use improvement upon land which has been granted conservation restriction assessment.

Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92; ss by #6692, eff 2-21-98; ss by #8567, eff 2-14-06

Rev 1804.03 Amount of Land Disqualified. The amount of land disqualified shall be in accordance with RSA 79-A:7, IV, V and VI.

Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92; ss by #6692, eff 2-21-98; ss by #8567, eff 2-14-06

Rev 1804.04 Imposing Inconsistent Use Penalty on Conservation Restriction Land.

(a) The local assessing officials shall complete Form PA-61, “Inconsistent Use Penalty on Conservation Restriction Land”, when assessing an inconsistent use penalty pursuant to RSA 79-B:6.

(b) The local assessing officials shall, upon completion of their portion of Form PA-61, proceed as follows:

(1) Retain a copy for their records; and

(2) Forward the original and 2 copies of Form PA-61 to the tax collector for billing and collection of the tax due.

(1) Complete the applicable portion of the form;

(2) Send a copy of Form PA-61 to the landowner responsible for the inconsistent use penalty; and

(3) Send a copy of Form PA-61 to the grantee of the easement.

(d) Upon receipt of payment of the inconsistent use penalty, the tax collector shall:

(1) Enter the date the payment was received;

(2) Acknowledge that payment by signature; and

(3) File the original form with the county registry of deeds.

Source. #5231, eff 9-27-91; ss by #5353, eff 3-12-92; ss by #6692, eff 2-21-98; ss by #8567, eff 2-14-06

Rev 1804.05 Request for Abatement.

(a) A property owner may request an abatement.

(b) Such request shall be in writing and submitted to the assessing officials within 2 months of the date of tax notice.

Source. #8567, eff 2-14-06

Rev 1804.06 Appeal. A property owner may appeal a denial or neglect of abatement request in writing, to:

(a) The New Hampshire board of tax and land appeals; or

(b) The New Hampshire superior court in the county where the property is located.

Source. #8567, eff 2-14-06

PART Rev 1805 FORMS

Rev 1805.01 Form PA-60, Application for Conservation Restriction Assessment.

(a) A landowner applying for a conservation restriction assessment shall complete and file, by April 15 their portion of Form PA-60, “Application for Conservation Restriction Assessment”, typed or written in black ink by providing:

(1) Property owner(s) name and mailing address;

(2) Property’s location including the:

a. Street;

b. City or town;

c. County;

d. Total number of acres in the entire parcel of land;

e. Number of acres in the parcel to be classified;

f. Tax map and lot numbers; and

g. The book and page number recording of the deed;

(3) Name of the person to whom the restriction easement has been granted in perpetuity;

(4) Book and page number recording of the conservation restriction easement granted in perpetuity;

(5) An indication whether the applicant submitted:

a. A soil potential index;

b. Documentation of forestland with stewardship in accordance with the current use board rules;

c. A map showing the orientation of the property and depicting that portion of the property:

1. Intended for conservation restriction; and

2. Not intended for conservation restriction; and

d. A copy of the deed granting the conservation restriction;

(6) Conservation land categories itemized by:

a. The number of acres; and

b. Whether the 20% recreational adjustment as specified in Rev 1803.05 applies or not;

(7) A certification stating:

“I/we certify that the land indicated above qualifies for assessment under the NH statutes and Code of Administrative Rules, and that all requirements will continue to be performed. I/we understand that, should the use of the above-described land be disqualified, the land owner is liable for applicable penalty for inconsistent use in accordance with RSA 79-B:6.”; and

(8) Dated signatures.

(b) The local assessing officials shall complete their portion of the form by:

(1) Granting the application in accordance with Rev 1802.01 (f) or denying the application and providing the reason for denial; and

(2) Dating and signing the form.

(1) The original to the county register of deeds, pursuant to RSA 79-B:4, IV;

(2) A copy to be retained by local assessing officials; and

(3) A copy to the landowner, pursuant to RSA 79-B:4, II.

Source. #8567, eff 2-14-06

Rev 1805.02 Form PA-61, Inconsistent Use Penalty on Conservation Restriction Land.

(a) Assessing officials shall complete their portion of Form PA-61, “Inconsistent Use Penalty on Conservation Restriction Land”, when assessing an inconsistent use penalty pursuant to RSA 79-B:6, by providing the following information:

(1) Information relative to the land, as follows:

a. The name of the municipality and county in which land is located;

b. The local tax map and lot number of the land being disqualified;

c. The name of owner of record when the land was first classified under conservation restriction;

d. The book and page number of the county recording of the conservation restriction assessment application;

e. The present owner's name and mailing address;

f. The number of acres:

1. Originally classified under conservation restriction assessment;

2. Previously disqualified, if any;

3. Disqualified per this assessment; and

4. Remaining in conservation restriction assessment; and

(2) Information relative to the inconsistent use, as follows:

a. A narrative description of the conditions causing the inconsistent use;

b. The date of the inconsistent use, as determined under RSA 79-A:7, IV, and V;

c. The RSA 75:1 assessed value of the disqualified land at time of the inconsistent use; and

d. The amount of inconsistent use penalty due in accordance with RSA 79-B:6.

(b) Form PA-61 shall be dated and signed by a majority of the local assessing officials.

(1) Retain a copy for their records; and

(2) Forward the original and 3 copies of Form PA-61 to the tax collector for billing and collection of the tax due.

(d) The tax collector shall enter on Form PA-61 information relative to the bill for the inconsistent use penalty, as follows:

(1) The name and address of the owner responsible for the penalty;

(2) The actual date of inconsistent use;

(3) The date of the penalty bill;

(4) The RSA 75:1 assessed value at time of the inconsistent use;

(5) The amount of the inconsistent use penalty due, in accordance with RSA 79-B:6;

(6) To whom the check shall be made payable;

(7) The name and mailing address of the tax collector to whom the payment shall be sent; and

(8) The location and office hours of the tax collector's office.

(e) The tax collector shall send a copy to the landowner responsible for the inconsistent use penalty.

(f) Upon receipt of payment of the inconsistent use penalty, the tax collector shall:

(1) Enter the date payment was received and acknowledge that payment by signature;

(2) Distribute Form PA-61 as follows:

a. The original shall be sent to the register of deeds; and

b. A copy shall be retained by the tax collector.

Source. #8567, eff 2-14-06

APPENDIX

RULE	STATUTE

Rev 1801.01	RSA 79-B:4, V
Rev 1801.02	RSA 79-B:4, V
Rev 1801.03	RSA 79-B:4, V
Rev 1801.04	RSA 79-B:4, V
Rev 1801.05	RSA 79-B:4, V

Rev 1802.01	RSA 79-B:4, V
Rev 1802.02	RSA 79-B:4, V
Rev 1802.03	RSA 79-B:4, V

Rev 1803.01	RSA 79-B:4, V
Rev 1803.02	RSA 79-B:4, V
Rev 1803.03	RSA 79-B:4, V
Rev 1803.04	RSA 79-B:4, V
Rev 1803.05	RSA 79-B:4, V

Rev 1804.01	RSA 79-B:4, V
Rev 1804.02	RSA 79-B:4, V
Rev 1804.03	RSA 79-B:4, V
Rev 1804.04	RSA 79-B:4, V
Rev 1804.05	RSA 79-B:4, V
Rev 1804.06	RSA 79-B:4, V

Rev 1805.01	RSA 79-B:4, V
Rev 1805.02	RSA 79-B:4, V