N.H. Admin. Code § Rev 1802.01

Current through Register No. 50, December 12, 2024

Section Rev 1802.01 - Application Filing, Approval, Distribution, and Appeal

(a) A landowner applying for a conservation restriction assessment shall complete and file Form PA-60 "Conservation Restriction Assessment Application" with the municipal assessing officials of the municipality in which the land is located by April 15 of the tax year for which the conservation restriction assessment is to be granted.

(b) The landowner shall file the following documents with Form PA-60 "Conservation Restriction Assessment Application":

(1) A map or drawing of the entire parcel that includes:

a. Both, conservation restriction assessment and non-conservation restriction assessment land, adequately identified and oriented to establish its location, and sufficiently accurate to permit computation of acreage;

b. The interior boundaries;

c. The acreage of farm, forest, or unproductive land for which the applicant is seeking conservation restriction assessment;

d. The forest type category for any forest land as defined in RSA 79-A:2, VII; and

e. All portions of land not to be classified under conservation restriction assessment;

(2) A soil potential index for farmland pursuant to Cub 304.04, if applicable;

(3) Documentation of forest land stewardship in accordance with current use board rules, if applicable;

(4) The class, grade, location, and site quality of forest land as defined in Cub 304.05;

(5) A copy of the deed granting the conservation easement;

(6) A copy of the power of attorney if an agent signs the Form PA-60 "Conservation Restriction Assessment Application"; and

(7) The recording fee, pursuant to RSA 79-B:4, IV and determined in accordance with RSA 478:17-g, I, shall be filed with Form PA-60 "Conservation Restriction Assessment Application".

(c) A copy of Form PA-60 "Conservation Restriction Assessment Application" shall be retained by the landowner or the landowner's agent at the time that the application is submitted to the municipal assessing officials.

(d) After receipt of a Form PA-60 "Conservation Restriction Assessment Application", and no later than July 1, a majority of the municipal assessing officials shall indicate their approval, by signing and dating the application if it is determined that the following conditions have been met:

(1) The conservation restriction is held by a qualifying conservation non-profit corporation, as defined in RSA 79-B:2, X; and

(2) The conservation restriction contains one of the demonstrated public benefits listed in RSA 79-B:4, VI.

(e) If the application is approved, the municipal assessing officials shall distribute the completed Form PA-60 "Conservation Restriction Assessment Application" as follows:

(1) The original to the county register of deeds with the recording fee, pursuant to RSA 79-B:4, IV;

(2) A copy to be retained by municipal assessing officials; and

(3) A copy to the landowner, for purposes of notification pursuant to RSA 79-B:4, II.

(f) If the application is denied, a majority of the municipal assessing officials shall:

(1) Date and sign the form;

(2) State the reason for denial;

(3) Return a copy of the denied Form PA-60 to the land owner, for purposes of notification pursuant to RSA 79-B:4, II; and

(4) Refund the recording fee to the land owner.

N.H. Admin. Code § Rev 1802.01

Amended by Volume XXXIV Number 16, Filed April 17, 2014, Proposed by #10560, Effective 3/28/2014, Expires3/28/2024.

Amended by Number 10, Filed March 7, 2024, Proposed by #13867, Effective 2/8/2024, Expires 2/8/2034.