Land
Land and zoning
Ten or more acres of farm, forest, or unproductive land can be taxed on its current use instead of on what a developer would pay. That is the money question on a rural parcel. Zoning is a separate question, and some towns do not have it.
Current use
The usual door is a tract of farm land, forest land, or unproductive land of 10 acres or more, or a mix of those that totals 10 acres. A certified tree farm and an unimproved wetland can qualify at any size. So can a smaller piece that produced at least $2,500 in a year from agricultural or horticultural crops grown on it. You apply to the town by April 15.
If the use later changes to something that no longer qualifies, the land use change tax is 10 percent of the full value of the part that changed. There is also a 20 percent reduction in the current-use value when the land is open all year to public recreation, with no entrance fee, for skiing, snowshoeing, fishing, hunting, hiking, or nature observation.
The assessment ranges change every year. The Current Use Board publishes them. The town still sends the bill.
Zoning, and towns without it
The map can mark towns that reported no zoning on the 2024 state land-use survey. No zoning does not mean no building rules. Septic, shoreland, driveways, and state fire and building rules can still apply. In a town that has zoning, call the office before you assume a shop, animals, or a second house is allowed.
Where a town’s zoning allows a single-family house, the state requires the town to allow one accessory dwelling on that lot, either attached or detached, as of July 1, 2025. The town can still require a building permit and a sewage system that meets state rules. Read the town ordinance for the lot you want. The statute is the floor, not a sketch of your house.
Septic and the water
A new system needs state approval under the septic law. The Department of Environmental Services is the office. If the house is on a lake or a river, shoreland rules can limit what you clear and what you build. Read those before you buy the view.
Sources
- RSA 79-A — current use. Section 79-A:7 is the 10 percent land use change tax. Section 79-A:4 is the recreation reduction. The April 15 application is in the chapter.
- DRA — current use criteria booklet — the 10-acre rule and the exceptions, in Cub 304.01.
- DRA — Current Use Board — yearly value ranges.
- RSA 674:72 and RSA 674:73 — one accessory dwelling, attached or detached, where single-family houses are allowed. Effective July 1, 2025.
- NHDES — septic systems
- NHDES — shoreland protection