A good deal of our 34 acres is in current use with recreation adjustment and also enjoy the MoBo snowmobile trail running through a part of it.
Notwithstanding:
"In New Hampshire, landowners can prohibit the use of mechanized and off-highway vehicles (OHVs), such as snowmobiles and all-terrain vehicles (ATVs), on their current use property. Landowners can post their property to prohibit these activities without affecting their 20% recreation adjustment"
"Landowners can also allow public use of their property for certain activities, including hunting, fishing, hiking, skiing, snowshoeing, and nature observation, as long as it doesn't harm agricultural activities or crops. If landowners open their land to all six of these activities, they receive a 20% reduction in their Current Use assessment. "
"New Hampshire's Current Use Program has a one-time 10% land use change tax (LUCT) that applies when land is taken out of the program and used in a way that doesn't qualify. The tax is based on the land's market value at the time of the change, which may or may not be the selling price. The LUCT is usually assessed when the physical change occurs, and is in addition to the annual real estate tax. The owner of the land at the time of the change is responsible for paying the lien release. "
Also:
https://www.revenue.nh.gov/sites/g/f...ia-booklet.pdf