Form Pa-37-A - Discretionary Preservation Easement Release Page 3
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NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
PA-37-A
DISCRETIONARY PRESERVATION EASEMENT RELEASE
INSTRUCTIONS
GENERAL INSTRUCTIONS
Form PA-37-A, Discretionary Preservation Easement Release, shall be used by owners of a historic agricultural structure currently
WHO
MUST
under discretionary preservation easement in accordance with RSA 79-D:8. Local assessing officials may also initiate a release
whenever a discretionary preservation easement expires or no longer exists.
FILE
WHAT
Land owners requesting a release from discretionary preservation easement shall submit a completed application, Form PA-37-A,
TO
and a map showing the discretionary preservation easement to be released. Local assessing officials initiating a release shall submit
FILE
a completed Form PA-37-A to the tax collector who shall cause a copy to be served upon the land owner along with these
instructions advising them of their appeal rights.
WHEN
A completed Form PA-37-A, shall be submitted by property owner whenever they wish to have their discretionary preservation
TO
easement released and can demonstrate extreme personal hardship. The local assessing officials may initiate the release when an
FILE
agreement of discretionary preservation easement is expired or released pursuant to 79-D:8, the easement no longer meets the test
for public benefit in RSA 79-D:3,II, or the owner fails to maintain the structure in conformity with the agreement, or causes the
structure (s) to significantly deteriorate or be demolished or removed per RSA 79-D:8,VI.
WHERE
Once completed and signed in black ink, this form and attachments shall be filed as follows:
TO
Original:
Register of Deeds after the Tax Collector collects the tax
FILE
Copy:
Tax Collector
Copy:
Local Assessing Officials
Copy:
Land Owner
If a landowner disagrees with the release of a discretionary preservation easement, they may appeal in writing within 6 months to
APPEALS
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. If a land owner
is denied an application for release due to hardship pursuant to RSA 79-C;8, the land owner may appeal the denial within 6 months
of any such action to the Board of Tax and Land Appeals or the County Superior Court.
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 Be sure to specify that
you are appealing the release of your Discretionary Preservation Easement or Denial to be Released from a Discretionary Preservation
Easement.
ADA
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.
NEED
Contact your local municipality or the Property Appraisal Division at (603) 271-2687
HELP
LINE-BY-LINE INSTRUCTIONS
STEP 1
Enter the complete name(s), address, municipality, state and zip code of the discretionary preservation easement owner(s) subject
to a discretionary preservation easement release under RSA 79-D:8. If more than one owner, submit a list of the names of all owners
of record.
STEP 2
Enter the location information of the property in the spaces provided.
The assessment of discretionary preservation easement tax will be completed by the local assessing officials by entering the
STEP 3
assessment of tax due.
STEP 4
If the property owners are applying for release due to personal hardship all property owners of record must type or print their full
name, sign and date in black ink in the spaces provided. If initiated by town officials, owners signatures are not required.
STEP 5
Signatures of a majority of the local selectmen or tax assessors on the lines provided indicates final approval.
STEP 6
The tax bill to be completed by the local officials and shall serve as a tax bill for the easement release.
To be completed by the local assessing officials indicating to whom to make the check payable and where to send it.
STEP 7
The tax collector must sign and date in black ink to indicate when the tax is paid and then shall remit the original Form PA-37-A and the
STEP 8
recording fee to the County Registry of Deeds.
PA-37-A
Instructions
Page 3 of 3
Rev. 4/03
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