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Most, if not all, large parcels of undeveloped land in NH are in "current use" tax status. If the land is sold, or purchased by the Town, there is little change in tax status or revenue. There is a "Land Use Change Tax" that applies when the land is taken out of current use (developed into parcels less than 10 acres) Many towns give all or some of that tax to the Conservation Commission so they can buy open space. Often, they manage the property as a tree farm and the harvest provides revenue to the town. As you move northward, Selectmen are less interested in buying and owning land because there is still a lot of open space. That will change as more intense development moves north.