Property Ownership

New Hampshire's Current Use taxation program allows landowners to:

AAvoid property taxes entirely on all land
BHave farm, forest, and open space land taxed at its current use value rather than development value✓ Correct
CSell development rights to the state at market value
DReceive a federal tax credit for conservation land

Explanation

NH's Current Use program (RSA 79-A) allows qualifying farm, forest, and open space land to be assessed at its current use value (much lower than development value), reducing the property tax burden in exchange for keeping land in open use.

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