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                FORM                                              NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
               A-10                                                          APPLICATION FOR CURRENT USE

             STEP 1 PROPERTY OWNER (S)
                                        LAST NAME                                                               FIRST NAME
                 PLEASE TYPE OR PRINT




                                        LAST NAME                                                                FIRST NAME


                                        STREET ADDRESS



                                        ADDRESS (continued)



                                        TOWN/CITY                                                                STATE                    ZIP CODE



             STEP 2 PROPERTY LOCATION
                                        STREET
                 PLEASE TYPE OR PRINT




                                        TOWN/CITY                                                                   COUNTY


                                        ACRES IN PARCEL               ACRES IN CURRENT USE       ACRES OF THIS APPLICATION       BOOK #            PAGE #



                                        MAP #                 LOT #                MAP #            LOT #                MAP #             LOT #



                NOTE: Lots must be contiguous. Non-contiguous lots must be submitted on a separate application.
             STEP 3 DOCUMENTATION

                      (a) Is a Soil Potential Index (SPI) percentage for Farm Land submitted:                                             Yes               No

                      (b) Is documentation to support an assessment within the
                          quot;Forestland with Documented Stewardshipquot; category submitted:                                                    Yes               No

                      (c) If yes, indicate the type of documentation:
                                                Documentation of a Certified Tree Farm;
                                                A Forest Stewardship plan signed by a licensed forester, or
                                                Form CU-12 quot;Summary of Forest Stewardship Planquot;.
                      (d) Did you submit a map of each parcel of property going into Current Use?                                         Yes               No

                      (e) Does your map show both the current use land and non-current use land
                          and orientations of the property?                                                                               Yes               No



                                                                                                                                                             A-10
                                                                                                                                                            Rev. 4/03
                                                                                             Page 1 of 3
FORM                                  NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
 A-10                                         APPLICATION FOR CURRENT USE
                                                           (continued)
STEP 4 COMPLETE CHART BELOW
              CATEGORY                                           # ACRES            20% RECREATIONAL ADJUSTMENT
                                                                                          YES          NO
   FARM LAND
   FOREST LAND: WHITE PINE
                        HARDWOOD
                        ALL OTHER
   FOREST LAND with DOCUMENTED STEWARDSHIP:
                        WHITE PINE
                        HARDWOOD
                        ALL OTHER
   UNPRODUCTIVE LAND
   WETLAND
   To be eligible for the 20% recreation adjustment, land must be open to the public for skiing, snowshoeing,
   fishing, hunting, hiking and nature observation. See RSA 79-A:4, II for further information.
STEP 5 SIGNATURE OF ALL PROPERTY OWNERS OF RECORD
   I/We certify that the land indicated above qualifies for assessment under the New Hampshire Statutes
   and the Code of Administrative Rules, and that all requirements will continue to be performed.

  I/We do firmly understand that, should the use of the above described land be changed to a non-qualifying
  use, that the owner of record at the time of the change in use is liable for the land use change tax.
   This form must be signed by all owners of record or agent with Power of Attorney. Submit a copy of the
   Power of Attorney form, if applicable.
   TYPE OR PRINT NAME (in black ink)                     SIGNATURE (in black ink)                   DATE


   TYPE OR PRINT NAME (in black ink)                     SIGNATURE (in black ink)                   DATE



   TYPE OR PRINT NAME (in black ink)                     SIGNATURE (in black ink)                   DATE


   TYPE OR PRINT NAME (in black ink)                     SIGNATURE (in black ink)                   DATE



STEP 6 APPROVAL/DENIAL BY SELECTMEN/ASSESSORS
         APPROVED                        DENIED    Reason for denial:




STEP 7 SIGNATURES OF A MAJORITY OF SELECTMEN/ASSESSORS
   TYPE OR PRINT NAME (in black ink)                     SIGNATURE (in black ink)                   DATE



   TYPE OR PRINT NAME (in black ink)                     SIGNATURE (in black ink)                   DATE



   TYPE OR PRINT NAME (in black ink)                     SIGNATURE (in black ink)                   DATE



   TYPE OR PRINT NAME (in black ink)                     SIGNATURE (in black ink)                   DATE


   TYPE OR PRINT NAME (in black ink)                     SIGNATURE (in black ink)                   DATE




                                                                                                             A-10
                                                                                                           Rev. 4/03
                                                          Page 2 of 3
NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
          FORM
         A-10                                        APPLICATION FOR CURRENT USE
                                                            INSTRUCTIONS

                                                               GENERAL INSTRUCTIONS
WHO              Land owners wishing to apply for current use assessment under the provisions of RSA 79-A, shall prepare Form A-10 and file it with
MUST             the local assessing officials of the municipality in which the subject land is located.
FILE
WHAT             A completed Form A-10 and:
TO               (1)  A Soil Potential Index (SPI) percentage of farm land, if applicable;
FILE             (2)  Documentation of forest land stewardship, if applicable;
                 (3)  A map or drawing of the entire parcel, which shall include:
                      (a)    Both current use and non-current use 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, and/or unproductive land which the applicant is seeking current use assessment;
                      (d)    The forest type category for any forest land; and
                      (e)    All portions of land not to be classified under current use.
                 Once completed and signed in black ink, this form and attachments shall be filed as follows:
WHERE
                                     Original:         Register of Deeds
TO
                                     Copy:             Local Assessing Officials
FILE
                                     Copy:             Land Owner
                                     Copy:             Tax Collector
WHEN             Land owners must apply on or before April 15th of the tax year that the land owner wishes to have his land classified as current use
TO               pursuant to RSA 79-A:5, II.
FILE
                 If an application for Current Use is denied, the applicant may, on or before 6 months after any such action by the assessing officials,
APPEALS
                 appeal to the Board of Tax and Land Appeals or to the County Superior Court in accordance with RSA 79-A:9 or RSA 79-A:11.

                 Forms for appealing to the Board of Tax and Land Appeals may be obtained from the NH Board of Tax and Land Appeals, 107
                 Pleasant Street, Concord, NH 03301 or by calling (603) 271-2578 or by visiting their web site at www.state.nh.us/btla. Be sure to
                 specify that you were denied an application for Current Use.

ADA              Individuals who need auxiliary aids for effective communication in programs and services of the department are invited to make their
                 needs and preferences known to the NH Department of Revenue Administration.
NEED             Contact your local municipality or the Property Appraisal Division at (603) 271-2687.
HELP

                                                            LINE-BY-LINE INSTRUCTIONS

STEP 1           Print or type the name and address of the property owner(s) in the space(s) provided.
                 Enter the property location and street nearest the parcel of the land being classified as current use. Enter the book and page number
STEP 2
                 where the land was most recently recorded at the County Registry of Deeds. Identify the total number of acres in the parcel, the
                 number of acres currently classified as current use, and the number of acres that this application is requesting to be entered into
                 current use. Identify the map and lot number of each contiguous lot in the spaces provided. NOTE: Lots must be contiguous. Non-
                 contiguous lots must be submitted on a separate application.
                 (a) Check the box to indicate whether the Soil Potential Index is submitted.
STEP 3
                 (b) Check the box to indicate whether there is documentation to support an assessment within the quot;Forestland with Documented
                 Stewardshipquot; category.
                 (c) If the answer to Step 3(b) is yes, please check the boxes to indicate what type(s) of documentation.
                 (d) Check the box to indicate whether you included the required map.
                 (e) Check the box to indicate that your map identifies the location and orientation of the current use parcel (s).
STEP 4           Complete the chart provided to indicate the number of acres of land in each category and whether each qualifies for the 20%
                 recreational adjustment pursuant to RSA 79-A:4, II.
STEP 5           All property owners of record must type or print their full name, sign and date in black ink in the spaces provided. If there are more
                 than four owners, submit a supplemental list of names and signatures.
                 To be completed by the local assessing officials to recommend approval or denial of this application.
STEP 6
                 Signatures and dates in black ink of a majority of selectmen/assessors indicates confirmation of the approval or denial checked on
STEP 7
                 Step 6.




                                                                                                                                          A-10
                                                                                                                                      Instructions
                                                                      Page 3 of 3                                                      Rev. 4/03

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Application for Current Use

  • 1. FOR REGISTER OF DEEDS USE ONLY Print and Reset Form FORM NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION A-10 APPLICATION FOR CURRENT USE STEP 1 PROPERTY OWNER (S) LAST NAME FIRST NAME PLEASE TYPE OR PRINT LAST NAME FIRST NAME STREET ADDRESS ADDRESS (continued) TOWN/CITY STATE ZIP CODE STEP 2 PROPERTY LOCATION STREET PLEASE TYPE OR PRINT TOWN/CITY COUNTY ACRES IN PARCEL ACRES IN CURRENT USE ACRES OF THIS APPLICATION BOOK # PAGE # MAP # LOT # MAP # LOT # MAP # LOT # NOTE: Lots must be contiguous. Non-contiguous lots must be submitted on a separate application. STEP 3 DOCUMENTATION (a) Is a Soil Potential Index (SPI) percentage for Farm Land submitted: Yes No (b) Is documentation to support an assessment within the quot;Forestland with Documented Stewardshipquot; category submitted: Yes No (c) If yes, indicate the type of documentation: Documentation of a Certified Tree Farm; A Forest Stewardship plan signed by a licensed forester, or Form CU-12 quot;Summary of Forest Stewardship Planquot;. (d) Did you submit a map of each parcel of property going into Current Use? Yes No (e) Does your map show both the current use land and non-current use land and orientations of the property? Yes No A-10 Rev. 4/03 Page 1 of 3
  • 2. FORM NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION A-10 APPLICATION FOR CURRENT USE (continued) STEP 4 COMPLETE CHART BELOW CATEGORY # ACRES 20% RECREATIONAL ADJUSTMENT YES NO FARM LAND FOREST LAND: WHITE PINE HARDWOOD ALL OTHER FOREST LAND with DOCUMENTED STEWARDSHIP: WHITE PINE HARDWOOD ALL OTHER UNPRODUCTIVE LAND WETLAND To be eligible for the 20% recreation adjustment, land must be open to the public for skiing, snowshoeing, fishing, hunting, hiking and nature observation. See RSA 79-A:4, II for further information. STEP 5 SIGNATURE OF ALL PROPERTY OWNERS OF RECORD I/We certify that the land indicated above qualifies for assessment under the New Hampshire Statutes and the Code of Administrative Rules, and that all requirements will continue to be performed. I/We do firmly understand that, should the use of the above described land be changed to a non-qualifying use, that the owner of record at the time of the change in use is liable for the land use change tax. This form must be signed by all owners of record or agent with Power of Attorney. Submit a copy of the Power of Attorney form, if applicable. TYPE OR PRINT NAME (in black ink) SIGNATURE (in black ink) DATE TYPE OR PRINT NAME (in black ink) SIGNATURE (in black ink) DATE TYPE OR PRINT NAME (in black ink) SIGNATURE (in black ink) DATE TYPE OR PRINT NAME (in black ink) SIGNATURE (in black ink) DATE STEP 6 APPROVAL/DENIAL BY SELECTMEN/ASSESSORS APPROVED DENIED Reason for denial: STEP 7 SIGNATURES OF A MAJORITY OF SELECTMEN/ASSESSORS TYPE OR PRINT NAME (in black ink) SIGNATURE (in black ink) DATE TYPE OR PRINT NAME (in black ink) SIGNATURE (in black ink) DATE TYPE OR PRINT NAME (in black ink) SIGNATURE (in black ink) DATE TYPE OR PRINT NAME (in black ink) SIGNATURE (in black ink) DATE TYPE OR PRINT NAME (in black ink) SIGNATURE (in black ink) DATE A-10 Rev. 4/03 Page 2 of 3
  • 3. NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION FORM A-10 APPLICATION FOR CURRENT USE INSTRUCTIONS GENERAL INSTRUCTIONS WHO Land owners wishing to apply for current use assessment under the provisions of RSA 79-A, shall prepare Form A-10 and file it with MUST the local assessing officials of the municipality in which the subject land is located. FILE WHAT A completed Form A-10 and: TO (1) A Soil Potential Index (SPI) percentage of farm land, if applicable; FILE (2) Documentation of forest land stewardship, if applicable; (3) A map or drawing of the entire parcel, which shall include: (a) Both current use and non-current use 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, and/or unproductive land which the applicant is seeking current use assessment; (d) The forest type category for any forest land; and (e) All portions of land not to be classified under current use. Once completed and signed in black ink, this form and attachments shall be filed as follows: WHERE Original: Register of Deeds TO Copy: Local Assessing Officials FILE Copy: Land Owner Copy: Tax Collector WHEN Land owners must apply on or before April 15th of the tax year that the land owner wishes to have his land classified as current use TO pursuant to RSA 79-A:5, II. FILE If an application for Current Use is denied, the applicant may, on or before 6 months after any such action by the assessing officials, APPEALS appeal to the Board of Tax and Land Appeals or to the County Superior Court in accordance with RSA 79-A:9 or RSA 79-A:11. Forms for appealing to the Board of Tax and Land Appeals may be obtained from the NH Board of Tax and Land Appeals, 107 Pleasant Street, Concord, NH 03301 or by calling (603) 271-2578 or by visiting their web site at www.state.nh.us/btla. Be sure to specify that you were denied an application for Current Use. ADA Individuals who need auxiliary aids for effective communication in programs and services of the department are invited to make their needs and preferences known to the NH Department of Revenue Administration. NEED Contact your local municipality or the Property Appraisal Division at (603) 271-2687. HELP LINE-BY-LINE INSTRUCTIONS STEP 1 Print or type the name and address of the property owner(s) in the space(s) provided. Enter the property location and street nearest the parcel of the land being classified as current use. Enter the book and page number STEP 2 where the land was most recently recorded at the County Registry of Deeds. Identify the total number of acres in the parcel, the number of acres currently classified as current use, and the number of acres that this application is requesting to be entered into current use. Identify the map and lot number of each contiguous lot in the spaces provided. NOTE: Lots must be contiguous. Non- contiguous lots must be submitted on a separate application. (a) Check the box to indicate whether the Soil Potential Index is submitted. STEP 3 (b) Check the box to indicate whether there is documentation to support an assessment within the quot;Forestland with Documented Stewardshipquot; category. (c) If the answer to Step 3(b) is yes, please check the boxes to indicate what type(s) of documentation. (d) Check the box to indicate whether you included the required map. (e) Check the box to indicate that your map identifies the location and orientation of the current use parcel (s). STEP 4 Complete the chart provided to indicate the number of acres of land in each category and whether each qualifies for the 20% recreational adjustment pursuant to RSA 79-A:4, II. STEP 5 All property owners of record must type or print their full name, sign and date in black ink in the spaces provided. If there are more than four owners, submit a supplemental list of names and signatures. To be completed by the local assessing officials to recommend approval or denial of this application. STEP 6 Signatures and dates in black ink of a majority of selectmen/assessors indicates confirmation of the approval or denial checked on STEP 7 Step 6. A-10 Instructions Page 3 of 3 Rev. 4/03