Current Use

Current Use

The Current Use tax incentive is available to qualifying landowners who maintain their land as undeveloped forest, farm, or open space. Current Use supports wildlife conservation and outdoor recreation by encouraging the preservation of open land throughout the state.

What is Current Use?
Current Use is a tax assessment law that taxes land at its “productive capacity.” This means the land is taxed at its income-producing capability as forest, farmland or undeveloped land, rather than at its real estate value as a building site. Current Use lowers property taxes for landowners and provides space for hunting, fishing, and wildlife conservation.

Why is Current Use important?
Current Use helps preserve open land in New Hampshire, supporting outdoor recreational opportunities for the public and creating habitat for New Hampshire’s wildlife. It also provides an important financial benefit for participating landowners. Over 50% of the land in the state is enrolled in some form of Current Use.

NH Department of Revenue Current Use Application 

The Statewide Program of Action to Conserve our Environment (SPACE) is a not-for-profit (501(c)4) coalition of natural resource conservation organizations, agricultural groups, recreational user groups, and concerned landowners and individuals supporting current use. SPACE is New Hampshire's Current Use Coalition.