Land Use & Zoning
NH's 'current use' taxation program (RSA 79-A) benefits landowners who:
ADevelop their land for high-density housing
BKeep land in farm, forest, open space, or wetland use, receiving lower property taxes in exchange✓ Correct
CRegister their property as a historic landmark
DSell their property to the state
Explanation
NH RSA 79-A allows landowners to enroll eligible land (farm, forest, wetlands, open space) in the current use taxation program, which taxes the land based on its current use rather than development potential. If the land is developed, a 'land use change tax' is triggered to recapture some of the tax benefit.
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