The Webster Land Trust Fund was established at town meeting in 1990. It was agreed at that time, that up to $3000 of the Land use Change Tax established in RSA 79-A:7 (excerpt below) would be set aside in a trust fund for the purpose of land conservation. The fund is managed by the Conservation Commission and is used to purchase land or to assist with expenses related to conservation easements as authorized by RSA 36-A:5 (excerpt below). So much of Webster's conservation land was made available solely through the generosity of our neighbors. However, we
need to find new and creative ways to protect the rural character of our town - a goal that was clearly stated in our 2005 Master Plan. Having a well funded Land Trust gives us the ability to leverage our money as opportunities present themselves by partnering with conservation organizations and landowners to help to defray the cost of conserving land.
79-A:7 Land Use Change Tax. –
I. Land which has been classified as open space land and assessed at current use values on or after April 1, 1974, pursuant to this chapter shall be subject to a land use change tax when it is changed to a use which does not qualify for current use assessment. Notwithstanding the provisions of RSA 75:1, the tax shall be at the rate of 10 percent of the full and true value determined without regard to the current use value of the land which is subject to a non-qualifying use or any equalized value factor used by the municipality or the county in the case of unincorporated towns or unorganized places in which the land is located. Notwithstanding the provisions of RSA 76:2, such assessed value shall be determined as of the actual date of the change in land use if such date is not April 1.
This tax shall be in addition to the annual real estate tax imposed upon the property, and shall be due and payable upon the change in land use. Nothing in this paragraph shall be construed to require payment of an additional land use change tax when the use is changed from one non-qualifying use to another non-qualifying use.
36-A:5 Appropriations Authorized. –
I. A town or city, having established a conservation commission as authorized by RSA 36-A:2, may appropriate money as deemed necessary for the purpose of this chapter. The whole or any part of money so appropriated in any year and any gifts of money received pursuant to RSA 36-A:4 may be placed in a conservation fund and allowed to accumulate from year to year. Money may be expended from said fund by the conservation commission for the purposes of this chapter without further approval of the town meeting.
II. The town treasurer, pursuant to RSA 41:29, shall have custody of all moneys in the conservation fund and shall pay out the same only upon order of the conservation commission. The disbursement of conservation funds shall be authorized by a majority of the conservation commission. Prior to the use of such funds for the purchase of any interest in real property, the conservation commission shall hold a public hearing with notice in accordance with RSA 675:7.
III. In the municipality that has adopted the provisions of RSA 79-A:25, II, the specified percentage of the revenues received pursuant to RSA 79-A shall be placed in the conservation fund.
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