N.H. Rev. Stat. Ann. § 227-D:3

The land presently owned by the Society for the Protection of New Hampshire Forests on Gap mountain in Troy shall hereafter be exempt from local property taxes normally imposed by the town of Troy so long as the Society and the state of New Hampshire as lessee of the Society for the Protection of New Hampshire Forests shall use said lands for recreational, wildlife, open space and forestry purposes only. Any leases adopted under this section shall not preclude the department of natural and cultural resources from charging fees for the use of lands specified in this section.