Conservation Restriction Assessment, RSA 79-B

"Conservation restriction" means a permanent restriction of open space land by deed granted in perpetuity to a federal, state, county, local or other government body or to a charitable, educational, or other nonprofit corporation established for the purposes of natural resource conservation.

The property must meet the tests of public benefit in RSA 79-B:4. There are no minimum acreage requirements. Conservation Restrictions must be recorded, on a form provided by the Department of Revenue Administration, at the Registry of Deeds before April 15th of the qualifying tax year.

Forms may also be obtained at the Assessing Department.