Tamworth select board pauses review of small-lot conservation tax breaks after legal questions raised

The Tamworth Select Board on March 25 agreed to delay decisions on several conservation-restriction (PA 60 / RSA 79‑B) applications for properties around Shakoor (Chikora) Lake after staff and the town attorney said they need more documentation from prior appeals and clearer parcel maps.

The board’s discussion centered on whether deeded “conservation covenants” recorded by the Shakoor Lake Conservancy (CLC) automatically satisfy the state statutory test in RSA 79‑B for a tax benefit. Emily (town administrator) told the board that some lots in the basin received tax treatment decades ago, and two parcels (listed in the meeting materials as parcel 402‑5 and 402‑8) were previously upheld by the New Hampshire Board of Tax and Land Appeals. But supporting files for that BTLA decision are missing from the town’s files, the administrator said, and the board needs the full BTLA record to understand the legal reasoning.

Why the matter matters: If parcels that are substantially developed are nonetheless allowed the conservation‑restriction tax treatment, other nearby property owners can reasonably ask for the same benefit. That creates a fiscal exposure for the town and raises questions about consistent application of the statute, board members said.

Main points of the discussion

- Statutory standard: Town staff…