price paid to our dairy farmers in February) and 

 high input costs, every dollar spent has to be care- 

 fully scrutinized. 



Judging from phone contacts, attendance at Ex- 

 tension informational meetings, discussions with 

 landowners, and agriculture industry people, one 

 operating expense receiving plenty of attention 

 right now is taxes, particularly NH's Current Use 

 Law with its present revisions. 1 noticed this was 

 also a topic of interest in the last issue of The 

 Plantsman, which contained a concise explanation 

 of those changes and an update on related bills. 



In no other county is the impact of Current Use 

 more apparent than in Coos. Based on 1990 De- 

 partment of Revenue data, 61% of all its acreage 

 was enrolled in Current Use, more than any other 

 NH county. Of that total, 29,720 acres was re- 

 ported in the farmland category of current use. 



With the recent revisions to this law, especially 

 the unifying of all farmland categories into one 

 range ($25-425), farm owners here have been giv- 

 ing particular attention to an option that's been 

 around for some time...SPI. Anticipating potential 

 tax increases to pasture land (Coos had 13,880 

 acres in 1987) previously valued in a $25-120 per 

 acre range and Christmas tree plantations, being as- 

 sessed based on your soil's potential rather than an 

 arbitrary value in the $25-425 range often makes 

 sense. 



Having your farm's SPl or Soil Potential Index 

 calculated may seem a hit complex at first, but the 

 process is pretty straight-forward. Here's an over- 

 view and a few pointers which may help: 



First, bring an accurate map with you to your 

 Conservation District office. This can take many 

 forms, perhaps your SCS Conservation Plan map 

 or, if you've been involved with ASCS cost/share 

 programs, they may have aerial photos. A survey 

 map can also be useful. Know your boundaries,: if 

 you're uncertain, consider walking them with some- 

 one who knows the land. Most critical is for you to 

 be able to identify fields and acreages. Be aware 

 that change is constantly occurring; some fields 

 may be reverting to woodland. 



The information you provide will be reviewed by 

 the Conservation District with SCS soil map over- 

 lays used to identify the soil type found on the 

 farm acreage you've indicated. A rating value of 0- 

 100 based on the soil's capability (not fertility) to 

 produce crops will then be assigned to each tract 

 with the total value divided by total acres, to yield 

 the Farms SPl, i.e.: 



50 acres X 90% rating = 4500 

 30 acres X 50% rating = 1500 

 20 acres X 20% rating = 400 



6400 + 100 acr 



64% Farm SPl 



The Farm's SPl is what's then provided to the 

 town selectmen or assessors who must use the SPl 

 to determine the farmland values, if it's provided 

 by you. An important note: Before utilizing the 

 SPl, be certain to check how the town is presents- 

 valuing your farmland. In cases where the town is 

 valuing your farmland on the low end of the $25- 

 425 range, using SPl may increase your taxes. An 

 excellent Cooperative Extension fact si --et 'Current 

 Use Update for NH Farmland Owners' which shows 

 how SPl fits into determining the tax value of your 

 farmland, is available at all county offices. 



Right now many Coos County dairy and other 

 farmers are looking hard at their land and SPl. 

 They're finding that besides tax savings from SPl, 

 savings are also achieved by getting a more accu- 

 rate inventory of their land, identifying their actual 

 crop and various woodland acreages. Looking a 

 little closer at their soil's potential to produce dif- 

 ferent crops (see SCS's Non-Technical Soil De- 

 scriptions) can also help them develop more cost- 

 effective cropping plans. Now may be the time to 

 look over your land with whatever advisors you 

 have available: Extension, SCS, Foresters, who can 

 help in some of your long-term management deci- 

 sions. 



Sieve Turaj is Extension Educator, Agricultural Re- 

 sources, in Coos County. He's at 148 Main Street. 

 P.O. Box 311, Lancaster, NH 03584 and can be 

 reached at (603) 788-4961. 



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