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Community Corner

Soule: The Current Use law is good for everyone. Here's why

Some laws try to keep us safe, and others annoy some of us, but there is one law that we should all be grateful for, the Current Use law.

Miles Smith Farm cattle graze on land that has been kept open thanks to the New Hampshire Current Use Law. This law is the cornerstone in maintaining the state’s rural character.
Miles Smith Farm cattle graze on land that has been kept open thanks to the New Hampshire Current Use Law. This law is the cornerstone in maintaining the state’s rural character. (Miles Smith Farm)

Some laws try to keep us safe, and others annoy some of us, but there is one law that we should all be grateful for, the Current Use law.

On June 28, 1973, New Hampshire Governor Meldrim Thomson signed HB 307, establishing the Current Use law (RSA 79-A). The law went into effect a few days later, on July 1, and culminated an effort to tax open space land at its “productive capacity.” This means that land is taxed at its income-producing capability as forest, farmland, or undeveloped land rather than at its value as a building site.

A 2021 survey found that nearly one-half of Current Use landowners could not hold on to their open space land if taxed at its full market value. If Current Use were eliminated, over 90% would either have to sell their land, sell a portion of it, or find it a burden to hold on to.

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My farmland has been in Current Use since 1973. If my land were taxed as prime real estate, I would have sold most of it years ago. Why would that be a bad thing for the town?

Click here to find out.

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Carole Soule's book, "Yes, I Name Them," will be available in September. She is co-owner of Miles Smith Farm in Loudon, N.H., where she raises beef and shares the joys of her farm with kids and adults. She can be reached at carole@soulecoaching.com.

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