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Cub 102, 103, 204, 207 & 300 - Organizational and Practice and Procedure Rules and Rules on Criteria for Open Space Current Use Assessment

Chapter Cub 100 contains the rules governing the organization of the Current Use Board. Cub 102.01 and Cub 102.02 are being readopted with amendments to update the Board's contact information and the Department of Revenue Administration's website address, respectively.

Cub 103 on Board meetings is being adopted to provide a uniform procedure for the conduct of Board meetings and to separate the procedure from public forums and subcommittee meetings. The Board is administratively attached to the Department. The Department, under existing rule Cub 207.03, takes minutes and a recording of Board meetings and forums.

Chapter Cub 200 contains the rules governing practices and procedures. Cub 204.01 on requests for explanation of adoption of rule, and Cub 204.02 on explanation after adoption of a rule, expired on 2-20-17 as interim rules. Cub 204.01 is being adopted with minor changes from the expired rule to provide clarity as to procedure and where to mail the written request for explanation. Cub 204.02 is being adopted without change from the expired rule.

Cub 207, is currently being readopted with amendments to refer to both public forums and subcommittee meetings. Cub 207.01 defining "public forum", Cub 207.02 on notice, and Cub 207.04 on public participation expired on 2-20-17 as interim rules. Expired Cub 207.01 is not being adopted again. Three new rules, Cub 207.01 on purpose, Cub 207.02 on scope, and Cub 207.03 on definitions are being adopted to provide clarity. Expired rule Cub 207.02 is being renumbered and adopted as Cub 207.04 a change from the expired rule to clarify notice procedures for public forums and subcommittee meetings. Existing rule Cub 207.03 on conduct of a forum is being renumbered and readopted with amendment as Cub 207.05 to provide for a uniform procedure for the conduct of public forums and subcommittee meetings. Expired rule Cub 207.04 is being adopted as Cub 207.06 with a change from the expired rule to provide clarity pertaining to public participation. Existing rule Cub 207.05 on media access is being readopted with amendment and renumbered as Cub 207.07 to provide clarity pertaining to media access.

Chapter Cub 300 is essentially being readopted with amendments as criteria for open space current use assessment. Cub 300 contains the rules that govern the current use criteria for the assessment of open space land as farm land, forest land, wet land, or unproductive land. The majority of the rules in Cub 300 have expired. The purpose of the adoption of the following rules is to provide for clear, concise, and organized rules that will assist both the landowners and the municipal assessing officials in the application, understanding, and implementation of the current use assessment process.

Cub 301 pertains to definitions. Cub 301.01 – Cub 301.04 and Cub 301.06 - Cub 301.11 expired on 2-20-17 as interim rules. Cub 301.05 expired on 3-19-18. Twelve new definitions, Cub 301.01, 301.08, 301.10 – 301.16, 301.18, 301.19, and 301.23 are being adopted to provide continuity and uniformity with other property tax definitions, clarification to terms that are used within the rules, and to define "equipment", "irrigation", "maps", "seasonal tunnels", and "structures". Expired rules Cub 301.01 - 301.06 are being renumbered and adopted as Cub 301.02 – 301.07 with clarifying changes from the expired rules. Expired rule Cub 301.07 is being renumbered and adopted as Cub 301.09 without change. Expired rule Cub 301.08 is being renumbered and adopted as Cub 301.17 without change. Expired rule Cub 301.09 is being renumbered and adopted as Cub 301.20 with a clarifying change. Expired rule Cub 301.10 is being renumbered and adopted as Cub 301.21 without change. Expired rule Cub 301.11 is being renumbered and adopted as Cub 301.22 with a clarifying change.

Cub 302 pertains to application for current use. Cub 302.01 – Cub 302.05 expired on 2-20-17 as interim rules. Expired rule Cub 302.01 on applying for current use is being adopted with a clarifying change and deletion of the form content description. Form descriptions and content are located in Cub 309. Expired rule Cub 302.02 on a recording and filing fee is being adopted with a change for clarification of procedure. Expired rule Cub 302.03 on identifiable boundaries is not being adopted again. New rule Cub 302.03 on the approval process for a current use application has been added for clarification of procedure. Expired rule Cub 302.04 on withdrawal of a current use application is being renumbered and adopted with amendment as Cub 302.06. New rule Cub 302.04 on the current use application denial process is being adopted for clarification of procedure. Expired rule Cub 302.05 on applying for stewardship is not being adopted again. New rule Cub 302.05 on appeal of a current use application denial is being adopted for clarification of procedure.

Cub 303 pertains to factors that affect current use classification and assessment. Cub 303.01 – Cub 303.05 expired on 2-20-17 as interim rules. Expired rule Cub 303.01 on frontage is being adopted again without change. Expired rules Cub 303.02 on building lot and Cub 303.03 on excavation are being adopted with clarifying changes. Expired rule Cub 303.04 on test pits is being adopted again without change. Seven new rules Cub 303.06 – Cub 303.12 are being adopted to provide clarification in regard to roads, existing right-of-way, fencing, irrigation, equipment, seasonal tunnel, and acreage discrepancies that may affect the classification and assessment of the land enrolled current use.

Cub 304 pertains to the current use assessment of open space land. Cub 304.01 on acreage requirement expired on 2-20-17 as an interim rule. Expired Cub 304.01 is being adopted with a change from the expired rule. Cub 304.16 on land having a gross income of $2,500 and Cub 304.17 on open space assessment classification expired on 2-20-17 as interim rules, and the subject matter is incorporated within adopted Cub 304.01 to provide for better correlation of the current use acreage requirement criteria. The definition of "value-added agricultural products" in expired rule Cub 304.01(a) has been moved and adopted without change as Cub 301.23.

Cub 304.02 on farm land expired on 2-20-17 as an interim rule. Expired Cub 304.02 is being renumbered and adopted with a change as Cub 304.03. References to roads in expired Cub 304.02 (b) and (c) have been incorporated in new rule Cub 303.06. New rule Cub 304.02 on current use assessment recreational reduction is being adopted to clarify the criteria for the recreational adjustment and the posting of current use land.
Cub 304.04 – Cub 304.06 expired on 2-20-17 as interim rules. Expired rules Cub 304.04 on use of the soil potential index, Cub 304.05 on forest land, and Cub 304.06 on forest land classification are being adopted with clarifying changes on procedure.

Existing rule Cub 304.09 on documented stewardship is being readopted with amendment and renumbered as Cub 304.07, with clarification of the stewardship criteria. Cub 304.10 on assessing factors for local assessors for forest land and forest land documented stewardship expired on 2-20-17 as an interim rule. Cub 304.10 is being renumbered and adopted as Cub 304.08, with minor clarification changes.

Cub 304.12 on unproductive land expired on 2-20-17 as an interim rule and is being adopted again as Cub 304.09 with clarifying changes. Rule Cub 304.11 on challenges to forest land assessment expired on 2-20-17 as an interim rule and is not being adopted again. New rule Cub 304.10 on appeal of current use value is being adopted to provide the landowner the procedure for filing an abatement request in regard to the current use assessed value. Cub 304.15 on unproductive land expired on 2-20-17 as an interim rule, and the subject matter is incorporated in adopted Cub 304.09.

Existing rules Cub 304.03, Cub 304.07, Cub 304.08, Cub 304.13, and Cub 304.14 on assessment ranges for farmland, forest land, forest land with documented stewardship, unproductive land, and wetland are being renumbered and readopted with amendment as Cub 305.02, Cub 305.03, Cub 305.04, Cub 305.05, and Cub 305.06, respectively.

Cub 305 pertains to assessment ranges for current use land. Cub 305.01 on assessment, Cub 305.02 on unproductive land, and Cub 305.03 on posting of land expired on 2-20-17 as an interim rule, and the subject matter is being incorporated in adopted rules Cub 306.01, Cub 306.02, and Cub 304.02. New rule Cub 305.01 is being adopted to clarify the effective date of the current use assessment ranges. The consolidation of the assessment ranges into Cub 305 will make it easier for municipalities and landowners to find the current use assessment ranges. No change has been made to the assessment range values effective March 18, 2019 for open space land assessed on or after April 1, 2019.

Cub 306 pertains to the change in the current use classification category. Three new rules Cub 306.01 on reclassification of farm land, forest land, or wetland, Cub 306.02 on reclassification of unproductive land, and Cub 306.03 on reclassification of current use land to non-qualifying current use land are being adopted. The newly adopted rules are intended to clarify the procedure pertaining to when qualified current use land is reclassified to another qualifying category and when the land is changed to a non-qualifying use. The proposed rules pertain to procedure used in the administration of current use assessment.

Cub 307 pertains to the change in the use of the land to a non-qualifying use. Cub 307.01, Cub 307.04, and Cub 307.05 expired on 2-20-17 as interim rules. Cub 307.02 and Cub 307.03 expired on 3-19-18 and 4-1-17, respectively. Cub 307.01 on when current use land is changed is being adopted with a change to clarify procedure and criteria. Cub 307.02 on development other than condominiums is being adopted with a change to clarify procedure and criteria. Cub 307.03 on condominium development is being adopted with a change to be consistent with statute. Cub 307.04 on when land is sold or transferred is being adopted with a change to clarify terminology. Cub 307.05 on when farm land does not produce $2,500 annual gross income is being adopted with a change for clarification. The proposed rules pertain to procedure used in the administration of current use assessment.

Cub 308 pertains to assessing the land use change tax. Cub 308.01 – Cub 308.03 expired on 2-20-17 as interim rules. Cub 308.01 on owner at the time of change is being adopted again without change. Cub 308.02 on assessing full and true value is being adopted with a change to clarify criteria. Cub 308.03 on the land use change tax is being adopted with a change to clarify criteria and procedure and to conform with the statute. Cub 308.03 pertains to procedure used to assess the land use change tax, the submission of the Form A-5, and the recording of the Form A-5. New rule Cub 308.04 on appeal of land use change tax is being adopted to clarify the abatement and appeal procedure.

Cub 309 pertains to current use assessment forms. Cub 309.01 – Cub 309.03 expired on 2-20-17 as interim rules. Two new rules Cub 309.01 on current use land assessment form availability and Cub 309.02 on current use land assessment general form requirements are being adopted to provide clarity on form availability and procedure. Expired rule Cub 309.01 on Form A-10 Application for Current Use has been renumbered and adopted with a change as Cub 309.03. Expired rule Cub 309.02 on Form A-5 Land Use Change Tax has been renumbered and adopted with a change as Cub 309.04. Expired rule Cub 309.03 on Form A-5W has been renumbered and adopted with a change as Cub 309.05. Existing rule Cub 309.04 on Form CU-12 has been renumbered and readopted with amendment as Cub 309.06. New rule Cub 309.07 on Form CU-18 Notice of Change in Current Use Assessment is being adopted to provide both the municipality and landowners a form for change notifications. The purpose of the amendments to the forms in Cub 309 is to provide detail and clarity as to the form requirements and directions for completion of the forms.

Cub 310.01 on appeals expired on 2-20-17 as an interim rule. Cub 310.01 is not being adopted again. Three new rules Cub 310.01 on appeal of current use application, Cub 310.02 on appeal of current use assessed value, and Cub 310.03 on appeal of land use change tax are being adopted to clarify abatement and appeal procedures.


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