RSA 79-D: New Hampshire’s Barn Tax Incentive Program
New and renewal applications for 2025 are due April 15th, 2025
What is RSA 79-D?
Old barns are significant features of our communities in both rural and in-town settings.
N.H. RSA 79-D authorizes towns and cities to grant property tax relief to barn owners who can demonstrate the public benefit of preserving their barn or other older farm buildings, and agree to maintain them throughout a minimum 10-year preservation easement.
According to preliminary data collected by the N.H. Department of Revenue Administration, about 100 communities in New Hampshire are currently participating in the program.
Towns and cities with the most active programs include Alton, Candia, Concord, Cornish, Freedom, Hopkinton, Kensington, Kingston, Lancaster, Lee, Londonderry, Lyndeborough, Moultonborough, New Boston, North Hampton, Orford, Sandwich, Stratham and Tamworth.
“People across the state and their municipal leaders understand the significance of these historic structures, the opportunities to continue to use them in creative ways, and the value these barns and other agricultural structures bring to the scenic landscape of their communities,” - Beverly Thomas, Deputy Director, New Hampshire Preservation Alliance.
How would RSA 79-D benefit me?
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 demonstrate the public benefit of preserving their barns or other old farm buildings while agreeing to maintain their structures through a minimum of a 10-year renewable easement. In return, the municipality provides property tax relief of 25% to 75% of the full assessed value of the building and the land underneath it. And, importantly, the assessment will not increase as a result of maintenance or repair work that is performed while the easement is in effect.
How do I apply for RSA 79-D?
Barn owners interested in applying for the incentive to become effective in the coming tax year need to apply by April 15, 2025. Also of note is that easements that went into effect in 2015 with a ten-year term will expire unless a renewal application is received by the April 15 deadline. Property taxes on the relevant structures may then increase unless the easements are renewed. Applications for renewal, like new applications, must be submitted to your municipality on N.H. DRA form PA-36-A no later than April 15, 2025.
Applications can be obtained from your town office or download an information packet with application from the Alliance’s web-site here or call 603-224-2281.
If you have additional questions, contact Beverly Thomas