New Hampshire Surface Lease (to Store Materials)
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How to fill out Surface Lease (to Store Materials)?
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FAQ
Q: Is there a statutory definition of farm? A: Yes, RSA -a defines farm as ?any land, buildings, or structures on or in which agriculture and farming activities are carried out or conducted and shall include the residence or residences of owners, occupants, or employees located on such land.
GETTING OUT OF CURRENT USE There is no buy-out provision. Once the land is accepted, it is in forever and the status is passed to subsequent owners. Owner must physically change the use of the land to a non-qualifying use, or through sale or other disposal means, create a parcel less than 10 acres.
1. The land use change tax is ?10% of the full and true value? of the land that no longer qualifies for current use (RSA 79-A:7). The 10% land use change tax is not based upon the amount of taxes saved over the years in which the property was in current use.
Current use is the means for encouraging the preservation of open space and conserving the land, water, forest, agricultural, and wildlife resources. Property owners with 10 or more acres of land, which are left in their natural state may apply.
When the use is changed, the Land Use Change Tax (LUCT) is assessed at the rate of ten percent of the property's market value. The point at which the LUCT must be assessed is controlled by RSA Chapter 79-A, IV (a) and is the date upon which actual construction begins.
Current use is the means for encouraging the preservation of open space and conserving the land, water, forest, agricultural, and wildlife resources. Property owners with 10 or more acres of land, which are left in their natural state may apply.
Penalty is assessed when: The land use is physically changed; only the acres changed are assessed. The remainder stays in current use except for roads and utilities to approved developments and land needed to fulfill density requirements for zoning. The size no longer conforms (i.e. less than 10 acres.
