Our February meeting was a slide presentation and discussion with Dijit Taylor from the Center for Land Conservation Assistance. It was sponsored by The Washington Board of Selectmen, Conservation Commission and Board of Assessors. The meeting was well attended by the public and very informational.

This program helped the citizens of Washington understand the economic benefits of open space and showed how keeping land open for farming, forestry, recreation and other uses could save the town money and help stabilize taxes.

She shared with us New Hampshire studies that showed:

• Open space brings in more revenue than it requires in services.

• Property taxes are lower in towns with more open space per year round resident.

• Property taxes are higher in towns with more residents, more commercial and industrial development and more taxable property.

• Residential properties require more in services than they pay in taxes.

• Commercial/industrial properties have lower direct cost for services than they generate in taxes, but have secondary costs.

Information in the presentation also helped people understand the benefits of Warrant Article number 20, to place the land use change tax into the Conservation Fund. The following answers questions for you if you were unable to attend the presentation.

ARTICLE 20: USING LAND USE CHANGE TAX FOR CONSERVATION PURPOSES

Question and Answers

Prepared by the Washington Conservation Commission

Q: What is current use?

A: Current use is a state-wide program established in 1972 which allows undeveloped farm and forest land to be taxed based upon the value of its current use rather than its fair market value. This results in substantial reductions in property taxes for farm and woodland owners, enabling them to keep their land undeveloped. All residents benefit from the program through the preservation of the rural character of the town and through the increased availability of land for recreational activities such as hiking, hunting, skiing and snowmobiling.

Q: What is the land use change tax?

A: The land use change tax is a penalty paid by a landowner when he or she develops a piece of land enrolled in current use. The penalty is equal to 10% of the fair market value at the time the land changes use.

Q: What will this warrant article do?

A: This warrant article proposes to dedicate the land use change tax revenues to the conservation fund.

Q: How could Washington use these funds?

A: Moneys from the Conservation Fund can be used to assist landowners to protect their land through permanent conservation easements to keep their land undeveloped forever. The Fund can assist with the costs involved when land or conservation easements are donated to the town, to pay for items such as surveys and deed preparation. The Fund can also be used to purchase recreational trail easements for activities such as hiking or snowmobiling. and watershed studies.

If money from the fund is to be used to purchase any interest in land (easements or land in fee simple), the Commission must hold a public hearing and the acquisition must be approved by the Selectmen.

Q: How much revenue is this likely to generate for conservation purposes?

A: The land use change tax received fluctuates widely from year to year. Over the last ten years it has averaged $2459. This is about $2.75 per Washington resident.

Q: How many other New Hampshire communities transfer land use change tax moneys to their Conservation Fund?

A: At this time at least 130 other communities.

Q: How does this approach to conservation make sense to Washington?

A: The concept of funding conservation through land use change tax revenues makes sense because, for every acre of Washington's farm and woodland that is developed, the town is dedicating a small amount of money toward the conservation of the remaining open land. As Washington becomes more developed, this funding mechanism will become more important. It will be a small step to help ensure that Washington's rural heritage remains for future generations.

Q: How does this save tax dollars?

A: Keeping land open and undeveloped reduces the pressure on the town for services such as roads and more schools. Cost of community services studies done throughout the state show that residential development always adds more cost to the town than it provides through property taxes. Open land, however, even in current use, provides more tax dollars than it requires in services.

Q: What is a conservation easement?

A: A conservation easement is a voluntary legal agreement between a landowner and a conservation organization or agency. The agreement separates the rights to exercise more intensive uses; such as construction, subdivision, and mining from other rights of ownership. Each easement is tailored to fit the natural characteristics of the land, the personal needs of the owners, and the objectives of the organization or agency.

Q: How is conservation easement land taxed?

A: Conservation easement land remains on the tax roles because it remains in private ownership. It is taxed at the same rate as other lands enrolled in the current use program.

Please vote yes on Article 20

TO SEE IF THE TOWN WILL VOTE TO DEPOSIT THE REVENUES COLLECTED PURSUANT TO RSA 79-A (THE LAND USE CHANGE TAX) IN THE CONSERVATION FUND IN ACCORDANCE WITH RSA 36-A:5 III AS AUTHORIZED BY RSA 79-A:25 II.