NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
APPLICATION FOR CURRENT USE
FORM
A-10
A-10
Rev. 3/13
FOR REGISTER OF DEEDS USE ONLY
(c) If yes, indicate the type of documentation:
(a) Is a Soil Potential Index (SPI) percentage for Farm Land submitted: Yes No
(b) Is documentation to support an assessment within the
"Forestland with Documented Stewardship" category submitted: Yes No
PLEASE TYPE OR PRINT
LAST NAME FIRST NAME
STREET ADDRESS
ADDRESS (continued)
TOWN/CITY STATE ZIP CODE
STEP 1 PROPERTY OWNER (S)
STEP 2 PROPERTY LOCATION
PLEASE TYPE OR PRINT
ACRES IN PARCEL ACRES IN CURRENT USE ACRES OF THIS APPLICATION BOOK # PAGE #
STREET
TOWN/CITY COUNTY
MAP # LOT # MAP # LOT # MAP # LOT #
Page 1 of 3
STEP 3 DOCUMENTATION
Form CU-12 "Summary of Forest Stewardship Plan".
A Forest Stewardship plan signed by a licensed forester, or
Documentation of a Certified Tree Farm;
NOTE: Lots must be contiguous. Non-contiguous lots must be submitted on a separate application.
(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
LAST NAME FIRST NAME
Print and Reset Form
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.
NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
APPLICATION FOR CURRENT USE
(continued)
FORM
A-10
Reason for denial:
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.
Page 2 of 3
A-10
Rev. 3/13
STEP 5 SIGNATURE OF ALL PROPERTY OWNERS OF RECORD
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.
STEP 6 APPROVAL/DENIAL BY SELECTMEN/ASSESSORS
APPROVED DENIED
CATEGORY # ACRES 20% RECREATIONAL ADJUSTMENT
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.
YES NO
FARM LAND
FOREST LAND:
HARDWOOD
ALL OTHER
FOREST LAND with DOCUMENTED STEWARDSHIP:
HARDWOOD
ALL OTHER
WETLAND
WHITE PINE
WHITE PINE
STEP 4 COMPLETE CHART BELOW
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
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
UNPRODUCTIVE LAND
NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
APPLICATION FOR CURRENT USE
INSTRUCTIONS
FORM
A-10
GENERAL INSTRUCTIONS
WHO
MUST
FILE
WHAT
TO
FILE
APPEALS
WHERE
TO
FILE
ADA
NEED
HELP
STEP 1
STEP 3
STEP 4
STEP 5
STEP 6
STEP 2
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
the local assessing officials of the municipality in which the subject land is located.
A completed Form A-10 and:
(1) A Soil Potential Index (SPI) percentage of farm land, if applicable;
(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.
WHEN
TO
FILE
Once completed and signed in black ink, this form and attachments shall be filed as follows:
Original: Register of Deeds
Copy: Local Assessing Officials
Copy: Land Owner
Copy: Tax Collector
If an application for Current Use is denied, the applicant may, on or before 6 months after any such action by the assessing officials,
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.
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.
Contact your local municipality or the Property Appraisal Division at (603) 230-5950.
LINE-BY-LINE INSTRUCTIONS
STEP 7
A-10
Instructions
Rev. 3/13
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
pursuant to RSA 79-A:5, II.
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
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.
(b) Check the box to indicate whether there is documentation to support an assessment within the "Forestland with Documented
Stewardship" 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).
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.
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.
Signatures and dates in black ink of a majority of selectmen/assessors indicates confirmation of the approval or denial checked on
Step 6.
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