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Warrant Article 33:
To see if the town will vote in accordance with RSA 79-A:25
to keep the percentage of the land use change tax deposited
in the Conservation Fund at 100%. If adopted this article
will take effect April 1, 2008, and shall remain in effect
until altered or recinded by a future vote of the town meeting.
(By request of the Board of Selectmen.)
Warrant Article 33 asks voters to retain 100% of the Land
Use Change Tax dedicated to the Conservation Fund. The
original article sought to reduce the percentage, but a
majority of voters at the SB2 Deliberative Session voted
to revise it.
A “YES” vote sends a clear message that
voters feel preservation of our natural resources is a
high priority in Candia.
It is a penalty tax of 10% of the market price assessed
when land in “Current Use” is taken out of that
designation. This usually happens when land is being sold
for development. According to RSA 79-A, which established
Current Use, the program is a “means for encouraging
preservation of open space…” by lowering the
taxes on land that is farmed or left in its natural state.
The same RSA also authorizes towns to dedicate all or part
of the LUCT to the Conservation Fund, ostensibly as a way
to foster preservation of other open space in lieu of that
which is lost to development. Keep in mind that any
LUCT the town receives is an indication of the amount of
open space lost to development that year.
Open space is any land that is left in its natural state.
It may be farm fields, pastures, parks or forest. The idea
is that such land contains ecosystems, which work together
to purify our air and water, grow our forests and provide
critical habitat for wildlife. Professional planners at every
level advocate preserving land for open space to protect
some of those ecosystems as we develop other land for residential,
commercial and industrial uses.
This is a misconception. Residences rarely pay enough in
taxes to cover the cost of the public education and other
town services they use. Studies repeatedly show that land
in Current Use pays more in taxes than it uses in town services.
Therefore, the tax revenue coming in from land in
Current Use actually offsets the shortfalls that residential
taxes don’t meet for schools and other town
services. Studies show that towns with more open
space pay less in taxes.
As noted in the Conservation Commission manual, the purpose
of having a Conservation Commission is to advocate for the “proper
utilization and protection of the natural resources...” We
are the only local body specifically charged with protecting
them. We need funds to accomplish our mission, which often
entails real estate transactions. The Conservation Fund is
designed to provide those funds. Dedicating the LUCT to the
fund serves as a way to increase the fund without taxing
the general population.
Real estate opportunities require timely action because landowners
often can’t wait for the next town vote. The Candia
Conservation Commission tries to maintain a balance in the
fund sufficient to address these opportunities when they
arise.
Real estate transactions are expensive. Roughly one third
of the current balance is encumbered by an easement we have
agreed to purchase. That reduces the available funds to about
$500,000, the balance we try to maintain. We also have a
few other projects in the works that could easily deplete
the fund. The LUCT averages about $100,000 per year. As long
as the Conservation Fund continues to receive it, we don’t
have to ask taxpayers to replenish what we use to preserve
our natural resources.
Yes, but it will only reduce your taxes by about 20 cents
per thousand, or about $60 per year for a $300,000 residence.
The stated intent of the original Warrant Article (seeking
to reduce the percent of the LUCT dedicated to the Conservation
Fund) is to supply funds for revaluation. If a revaluation
fund were established instead, the impact would be roughly
5 cents per thousand each year.
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