[1] The statutes provide significant savings when the land is currently in use for farming (agriculture and horticulture), silviculture, or comprises wetlands, or even unproductive woods or barrens.
Some jurisdictions require a qualifying submittal of a "stewardship plan" for woodlands, while others (including New Hampshire) provide further tax reductions for these optional inclusions.
The reduced burden may help postpone the decision to divide and sell off portions of the undeveloped land as local tax rates climb.
The public benefits from the continued presence (or recreational enjoyment) of unfragmented and undeveloped areas until development plans overtake the current use incentives.
There is often an influx of new "current use" requests each time a town increases its assessments of open space, and the impact of this factor must be anticipated in the municipal tax budget.