Form Pa-49 - Farm Structures & Land Under Farm Structures Assessment Use Change Release Page 3
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NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
FARM STRUCTURES & LAND UNDER FARM STRUCTURES
PA-49
ASSESSMENT USE CHANGE RELEASE
GENERAL INSTRUCTIONS
LINE-BY-LINE INSTRUCTIONS
WHO MUST FILE
Form PA-49, Farm Structures & Land Under Farm Structures Use
STEP 1
Change Release, shall be used by local assessing offi cials to initiate a
release whenever a Farm Structures & Land Under Farm Structure no
Enter the complete name(s), address, municipality, state and zip code
longer qualifi es.
of the Farm Structures & Land Under Farm Structures owner(s) subject
to a Farm Structures & Land Under Farm Structures release under
WHAT TO FILE
RSA 79-D:8. If more than one owner, submit a list of the names of all
Local assessing offi cials initiating a release shall submit a completed Form
owners of record.
PA-49 and a Form PA-49W to the tax collector who shall cause a copy
to be served upon the land owner along with these instructions advising
STEP 2
them of their appeal rights.
Enter the location information of the property in the spaces provided.
WHEN TO FILE
STEP 3
A completed Form PA-49, shall be used by the local assessing offi cials
The assessment of Farm Structures & Land Under Farm Structures
to initiate the release when an agreement of Farm Structures & Land
Use Change tax will be completed by the local assessing offi cials by
Under Farm Structures is expired or released pursuant to 79-F:3, no
entering the assessment of tax due.
longer meets the determination of a qualifying farm structure as defi ned
in RSA 79-F:3 IX.
STEP 4
Signatures of a majority of the local selectmen or tax assessors on the
WHERE TO FILE
lines provided indicates fi nal approval.
Once completed and signed in black ink, this form and attachments shall
be fi led as follows:
STEP 5
The tax bill to be completed by the local offi cials and shall serve as a
Original: Register of Deeds after the Tax Collector collects the tax
tax bill for the use change tax.
Copy: Tax Collector
Copy: Local Assessing Offi cials
STEP 6
Copy: Land Owner
To be completed by the tax collector offi cials indicating to whom to make
APPEALS
the check payable and where to send it.
If a landowner disagrees with the release of a Farm Structures & Land
Under Farm Structures, they may appeal in writing within 6 months to
STEP 7
the Board of Tax and Land Appeals or to the County Superior Court in
The tax collector must sign and date in black ink to indicate when the tax
accordance with RSA 79-A:9 or RSA 79-A:11. If a land owner is denied
is paid and then shall remit the original Form PA-49 and the recording
an application for release due to hardship pursuant to RSA 79-C;8, the
fee to the County Registry of Deeds.
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 NH 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 Farm Structures & Land Under Farm Structures or Denial
to be Released from a Farm Structures & Land Under Farm Structures.
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 HELP?
Contact your local municipality or the Property Appraisal Division at (603)
230-5950.
PA-49
Instructions
Page 3 of 3
Rev. 3/13
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