State Tax Laws > Property Taxes > New Hampshire (Summary)

Tax Type: Flat tax and Yield tax

Description: Range in fixed assessment values by forest type, lower range of values with stewardship plan. An additional 20% reduction if recreation allowed. 10% yield tax.

Law: Current Use C.U.B. 304.02 and 304.03 (N.H. Rev. Stat. Ann. 79-A)

Objective:  To encourage preservation of open space, thus providing a healthful and attractive outdoor environment for work and recreation of the state's citizens, maintaining the character of the state's landscape, and conserving the land, water, forest, agricultural and wildlife resources.

Forest Tax Program Requirements

Min/Max Acreage: 10

Min. Stocking Growth: N/A

Forest Management Plan: Forest values are reduced with a stewardship plan.

Evidence of Use: N/A

Duration of Enrollment: N/A

Penalties for Use Change: Land use change tax of 10% of FMV from time of enrollment.

Program Administration

State: N/A

County Tax Assessor and Commissioner: N/A

University: N/A

Private Forestry Consultant: Can have forester develop plan.

Landowner: N/A

For a more in depth discussion of New Hampshire property taxes click here!