NH HB1691

Limits each person, entity, or LLC member to enrolling only one lot of land in New Hampshire's current use tax program

Caps eligible acreage at 40 acres in semi-rural zones and 10 acres in suburban/high-density zones, with high-density zone eligibility requiring public recreational access or adjacency to conservation land

Sets maximum percentages of land municipalities can approve for current use: 75% in rural zones, 20% in semi-rural zones, 10% in suburban zones, and 5% in high-density zones

Requires agricultural and forestry operations to follow sustainable practices including prohibitions on chemical fertilizers/pesticides, clear-cutting, and planting of non-native or invasive species

Imposes retroactive tax liability at highest-use rates from the last date of compliance for any violations of these requirements, effective January 1, 2027