Current Use Refresher Course for Municipal Officials

New Hampshire’s current use law (RSA 79-a) was enacted in 1973 as a property tax strategy designed to help landowners keep their open land undeveloped.  Instead of being taxed at its highest potential use, land is assessed at its present use.  This refresher course will cover the role municipal officials play in the administration of the State’s current use program.

The New Art of Utility Valuations

Recent legislation, HB 700 (Chapter 117, Laws of 2019) established a uniform methodology for the valuation for local property tax purposes of utility company distribution assets.