Almost a third of all towns and cities in New Hampshire are now using the state's five year old program to encourage historic barn preservation. According to data collected by the N.H. Department of Revenue Administration, by the close of 2007, the program was in effect in 68 communities, with at least 295 structures enrolled in the program.

Modeled after the state's open space discretionary easement program, the barn tax incentive allows municipalities to grant property tax relief to barn owners who can show the public benefit of preserving their barns or other old farm buildings while agreeing to maintain their structures through a 10-year renewable easement. In return, the local board of selectmen or city council provides tax relief of 25% to 75% of the full assessed value of the building and the land underneath it. In addition, the assessment will not increase as a result of maintenance or repair work that is performed while the easement is in effect.

An update to RSA 79-D went into effect on January 1, 2008 that advocates believe will encourage even more use of the state's barn preservation incentive. The N.H. Legislature amended the law during the 2007 session to remove a provision which could subject the barn owner to a large penalty at the end of the agreement period. Existing RSA 79-D contracts between municipalities and barn owners will not be changed automatically by this recent development, whether they include the once-optional penalty provision or not. New applications to the program, and renewals to contracts, will take this change into consideration.

Carl Schmidt, chair of New Hampshire's Historic Agricultural Structures Advisory Committee, is encouraged by the incentives' steady growth in use and by the legislative change, but remains concerned about the fate of the state's barns. "Unfortunately, many New Hampshire barns continue to disappear due to the adverse impact of property taxes," said Carl Schmidt, "but we do see the potential for more use of this important program."

Barn owners interested in applying for the incentive to become effective in the coming tax year need to apply before April 15, 2008. They should contact their town office or appropriate city department to obtain an RSA 79-D application, or the New Hampshire Preservation Alliance for more information.

The towns of Hampton and Kensington lead the state with 17 historical agricultural structures under easement to date, followed by Fitzwilliam (13), Hopkinton, Dublin and Peterborough (12), Haverhill and Kingston (9), and Alton, Tamworth, Walpole, Lee and Plainfield (8). The most rapid growth in the past year was in Dublin, which added eight structures, and in Lee, which went from zero to eight.

John Porter, University of New Hampshire Cooperative Extension professor and dairy specialist, emeritus and co-author of Preserving Old Barns and contributing author and editor of newly published The History and Economics of the New Hampshire Dairy Industry, said that the most active use of the incentive is tracking with the best agricultural soils. "The tax incentive's use has followed the growth and evolution of N.H. agriculture's development patterns, said Porter. "The incentive seems to be in use where we still have lot of good barns and fertile soil, even if the barns are empty or have been adapted for new uses," said Porter.

The barn preservation legislation grew out of more than two years of work by concerned citizens, non-profit organizations, state agencies and legislators. It was drawn up by an ad hoc legislative committee chaired by former Rep. David Babson (R-Ossipee) and included members of the House Committee on Environment and Agriculture, the House Committee on Municipal and County Government, and the statewide New Hampshire Historic Agricultural Structures Advisory Committee. The barn tax incentive became law on June 30, 2002. Additional features of the barn preservation program directed by the New Hampshire Preservation Alliance, the state Division of Historical Resources and other members of the Historic Agricultural Structures Advisory Committee include financial and technical assistance, a voluntary survey program, an information network, and educational programs and publications.