Discretionary Preservation

State Law RSA 79D authorizes towns and municipalities to grant property tax relief to barn owners who:

  1. Can demonstrate the public benefit of preserving their barns or other old farm buildings, and
  2. Agree to maintain the structure in keeping with its historic integrity and character during the term of the 10 year preservation easement.

To obtain more information, please visit the New Hampshire Preservation Alliance and download a copy of the Historic Barn Tax Incentive (PDF).

Discretionary Preservation Easement Applications (PDF)  can also be obtained from the State of New Hampshire, Department of Revenue. Application must be filed on or before April 15 of the tax year the easement is to be granted.