A-10 INSTRUCTIONS
Version 1.11 02/2020
APPLICATION FOR CURRENT USE ASSESSMENT
NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
Page 5 of 5
A-10
FORM
INSTRUCTIONS
LINE-BY-LINE INSTRUCTIONS
STEP 1
Type or print in black or dark blue ink and indicate the tax year for which the Form A-10 is being submitted. Provide the name(s) of
all current property owners and mailing address. If there are more than four owners, provide a supplemental list of names.
STEP 2
(a) Provide the street address or the name of the nearest street from which the property may be accessed, the name of the
municipality , and the county in which the property is located.
(b) Provide the total number of acres in the parcel or tract of land as referenced by deed, survey, or the municipal property
assessment record(s). Provide the total number of acres of the parcel or tract of land that is presently being assessed as current use
land; the total number of acres to be enrolled into current use land with this application; and the total acres not enrolled in current
use.
(c) For each parcel or for each contiguous parcel in the tract of land, provide the current municipal tax map and lot number for
each parcel; the number of acres to be assessed in current use; the number of acres to be assessed not in current use; and the most
recent County Registry of Deeds recorded book and page number for the parcel, or each contiguous parcel in the tract.
STEP 3
(a) Provide acknowledgment by checking the box that the required map, as specified by Current Use Administrative Rule Cub
301.11 has been submitted.
(b) Provide acknowledgment by checking the box that the required County Registry of Deeds Recording and Filing Fee, pursuant to
Current Use Administrative Rule Cub 302.02 has been submitted.
(c) Indicate by checking the appropriate box whether a Soil Potential Index (SPI) has been provided for farm land.
(d) Indicate by checking the appropriate box whether documentation of forest stewardship has been submitted and the type of
documentation.
STEP 4
Provide a summary of the number of acres of land in each current use category as detailed by the submitted map and indicate
whether the 20% recreational reduction assessment is being applied for pursuant to RSA 79-A:4, II and Current Use Administrative
Rule Cub 304.02. The total current use acres in the summary must match the submitted map.
STEP 5
By signing the Form A-10, the landowners certify that the land qualifies for current use assessment and acknowledge that a lien is
created on the tract or parcel and they understand that should the land enrolled in current use 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.
Type or print in black or dark blue ink all current property owners listed in the application (STEP 1) printed name, signature, and
date of their signature. If signed and dated by an agent with power of attorney, include a copy of the agent's executed power of
attorney.
STEP 6
The Municipal Assessing Officials shall review the submitted Form A-10 and accompanying documentation pursuant to Current Use
Administrative Rule Cub 302.03 and check the appropriate box indicating whether the application for Current Use Assessment was
approved or denied. If the Municipal Assessing Officials have indicated that the request has been denied, the Municipal Assessing
Officials shall specify the reason(s) for denial.
STEP 7
Signature of the majority of the Municipal Assessing Officials and date of signature.
