Form Pa-61 - Inconsistent Use Penalty On Conservation Restriction Land Page 3

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NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
FORM
PA-61
INCONSISTENT USE PENALTY ON CONSERVATION RESTRICTION LAND
INSTRUCTIONS
GENERAL INSTRUCTIONS
Form PA-61 shall be used by the local assessing officials to assess an Inconsistent Use Penalty on owners of land currently under
WHO
MUST
conservation restriction assessment who violate its restricted classification pursuant to RSA 79-B:6.
FILE
WHAT
Local officials shall submit a completed Form PA-61 to the tax collector who shall cause a copy to be served upon the land owner along
TO
with these “instructions” advising them of their appeal rights.
FILE
WHEN
An inconsistent use penalty shall be assessed at the amount of 10% of the full and true value of the portion of land on which
TO
inconsistent use has occurred, such as land that has been open space classified as restricted land, but has been developed or put to
FILE
a use either exercising any reserved rights to develop or violating its restricted classification.
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:
Local Assessing Officials
Copy:
Land Owner
Copy:
Tax Collector
APPEALS
Within 2 months of the notice of the tax date and not afterwards, a land owner may apply in writing to the Selectmen or Assessors for
an abatement of the Inconsistent Use Penalty. If the Selectmen or Assessors neglect or refuse to abate the Inconsistent Use Penalty,
any person aggrieved may either apply in writing to the Board of Tax and Land Appeals or petition the County Superior Court within 8
months of the notice of the tax in accordance with RSA 79-A:10 or RSA 79-A:11.
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 inconsistent use penalty on conservation restriction land denial.
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) 230-5950.
HELP
LINE-BY-LINE INSTRUCTIONS
STEP 1
Enter the complete name(s), address, municipality, state and zip code of the land owner(s) who are being served an assessment due
to an inconsistent use of conservation restriction land.
STEP 2
Enter the location information of the land, the name of the original conservation restriction property owner of record, and whether this
is a full or partial release.
Enter the original acreage under conservation restriction assessment acres, disqualified, and acres remaining.
STEP 3
STEP 4
The local assessing official shall complete the assessment of inconsistent use penalty.
The tax bill to be completed by the local officials identifying the penalty to be assessed and to be collected by the tax collector.
STEP 5
To be completed by the tax collector indicating to whom the land owner is to make the check payable and where to send it.
STEP 6
STEP 7
Signatures, in black ink, of a majority of the selectmen/assessors are required in the spaces provided to indicate approval of the
assessment.
Acknowledgment of when the tax was paid and signed by the tax collector. Once the tax is paid, the original PA-61 must be filed with
STEP 8
the Registry of Deeds by the tax collector.
PA-61
Instructions
Page 3 of 3
Rev. 3/13

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