RAKESH CHINDAM
Last Activity: 9 Years ago
Current use is a phrase used to describe the present condition of
land use and corresponding scheme for
property tax incentives for qualifying land owners (typically rural) who wish to preserve open space and avoid having their property assessed at the "best and highest" use that could be made of it (i.e., a housing development or a commercial use). The statutes provide significant savings when the land is
currently in use for
farming (
agriculture and
horticulture),
silviculture, or comprises
wetlands, or even unproductive woods or barrens. Further discounts may accrue if the land owner is willing to file a recreational
easement permitting the unimpeded public to come upon the land for non-motorized recreation (e.g., hiking, hunting, bicycling, bird-watching, etc.). Some jurisdictions require a qualifying submittal of a "
stewardship plan" for woodlands, while others (including
New Hampshire) provide further tax reductions for these optional inclusions.
Soils data must often be included for requests related to agricultural areas.