Sunapee-Ragged-Kearsarge Greenway Coalition
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If you currently allow persons or plan to allow persons to enter your land for recreational purposes, then please read further. The link below will provide the most up-to-date information.
New Federal legislation provides important tax benefits for land conservation easements. Signed into law last August, HR 4 raises the deduction a donor can take from 30% to 50% of their Adjusted Gross Income in a given year. It also allows donors to carry-forward and take those deductions for up to 15 successive years instead of five years.
Special Federal Tax Benefits For Conservation Easements:
New Federal legislation provides important tax benefits for land conservation easements. Signed into law last August, HR 4 raises the deduction a donor can take from 30 to 50 percent of their Adjusted Gross Income in a given year, it also allows donors to carry-forward and take those deductions for up to15 successive years instead of five years.
“This legislation is strong incentive for those landowners willing to donate a conservation easement on their property,” said Paul Doscher, VP for Land Protection for the Forest Society. The new rules only apply to conservation easements donated in 2006 and 2007. Doscher pointed out that this new but temporary incentive may also benefit landowners who cannot afford to make full donations of their conservation easements. If a landowner sells an easement at a price below its actual value, this is called a "bargain sale" and can yield a combination of cash and charitable deduction for the seller/donor.
Qualifying ranchers and farmers (someone who receives more than 50% of their income from farming), which includes tree farms, may deduct up to 100% of their income in a given tax year.
For more information about the details of this significant new incentive for conservation, visit the Land Trust Alliance’s question and answer page: www.lta.org/publicpolicy/.
For information about land trusts in New Hampshire, call 224-9945 and ask for Dijit Taylor at the Forest Society's Center for Land Conservation Assistance. Within the SRK Greenway region, you can also call Beth McGuinn at Ausbon Sargent Land Preservation Trust: Phone 526-6555.
NH PUBLIC LAWS RE PROPERTY OWNER LIABILITY & NON-LIABILITY FOR PUBLIC RECREATION ON PRIVATE LANDS.
http://www.gencourt.state.nh.us/rsa/html/indexes/default.html
TITLE XVIII: FISH AND GAME CHAPTER 212: PROPAGATION OF FISH AND GAME
Liability of Landowners
Section 212:34 212:34
Duty of Care. –
I. An owner, lessee or occupant of premises owes no duty of care to keep such premises safe for entry or use by others for hunting, fishing, trapping, camping, horseback riding, water sports, winter sports or OHRVs as defined in RSA 215-A, hiking, sightseeing, or removal of fuelwood, or to give any warning of hazardous conditions, uses of, structures, or activities on such premises to persons entering for such purposes, except as provided in paragraph III hereof.
II. An owner, lessee or occupant of premises who gives permission to another to hunt, fish, trap, camp, ride horseback, hike, use OHRVs as defined in RSA 215-A, sightsee upon, or remove fuelwood from, such premises, or use said premises for water sports, or winter sports does not thereby:
(a) Extend any assurance that the premises are safe for such purpose, or
(b) Constitute the person to whom permission has been granted the legal status of an invitee to whom a duty of care is owed, or
(c) Assume responsibility for or incur liability for an injury to person or property caused by any act of such person to whom permission has been granted except as provided in paragraph III hereof.
III. This section does not limit the liability which otherwise exists:
(a) For willful or malicious failure to guard or warn against a dangerous condition, use, structure or activity; or
(b) For injury suffered in any case where permission to hunt, fish, trap, camp, ride horseback, hike, use for water sports, winter sports or use of OHRVs as defined in RSA 215-A, sightsee, or remove fuelwood was granted for a consideration other than the consideration, if any, paid to said landowner by the state; or
(c) The injury caused by acts of persons to whom permission to hunt, fish, trap, camp, ride horseback, hike, use for water sports, winter sports or use of OHRVs as defined in RSA 215-A, sightsee, or remove fuelwood was granted, to third persons as to whom the person granting permission, or the owner, lessee or occupant of the premises, owed a duty to keep the premises safe or to warn of danger.
Source. 1961, 201:1. 1969, 77:1-3. 1973, 560:4. 1977, 208:1. 1981, 146:5, VI, eff. Jan. 1, 1982; 538:7, 13, eff. June 30, 1981. 2003, 29:1, eff. May 2, 2003.
TITLE LII ACTIONS
PROCESS, AND SERVICE OF PROCESS CHAPTER 508: LIMITATION OF ACTIONS RSA 508:14, I -
http://www.gencourt.state.nh.us/rsa/html/LII/508/508-14.htm
I. An owner, occupant, or lessee of land, including the state or any political subdivision, who without charge permits any person to use land for recreational purposes or as a spectator of recreational activity, shall not be liable for personal injury or property damage in the absence of intentionally caused injury or damage.
II. Any individual, corporation, or other nonprofit legal entity, or any individual who performs services for a nonprofit entity, that constructs, maintains, or improves trails for public recreational use shall not be liable for personal injury or property damage in the absence of gross negligence or willful or wanton misconduct.
Source. 2006, 5:1, eff. Feb. 3, 2006.
MORE STATEMENTS OF LIMITATIONS OF LIABILITY CAN BE FOUND IN:
RSA 79-A:1 Declaration of Public Interest Title 5 Taxation: Current Use Taxation
*RSA 79-A:4 Powers and Duties of Board; Rulemaking* Title 5 Taxation: Current Use Taxation
*RSA 212:34 Duty of Care*: Title 18 Fish & Game, Sec. 212: Propagation of Fish and Game
RSA 215-A:2 Bureau of Trails: Title 18 Fish & Game, Sec. 215: Off Highway Recreational Vehicles and Trails
RSA 216-D:3 Powers of Commissioner: Title 19 Public Recreation, Sec. 216: Appalachian National Scenic Trail
RSA 216-F:3 Powers of Commissioner: Title 19 Public Recreation, Sec.216: Multi-Use Statewide Trail System
RSA 225-A Skiers, Ski Area and Passenger Tramway Safety: Title 19 Public Recreation
*RSA 508:14 Landowner Liability Limited*: Title 52 Actions, Process, and Service of Process, 508 Limitation of Actions
RSA 635:4 Prescribed Marker of Posting: Title 62 Criminal Code, Unauthorized Entries
RSA 635:2 Criminal Trespass: Title 62 Criminal Code, Unauthorized Entries