New Hampshire law (RSA 674:2) describes the purpose and structure of a municipal Master Plan as follows:

The purpose of the Master Plan is to:
• Set down as clearly and practically as possible the best and most appropriate future
development of the area under the jurisdiction of the Planning Board, to
• Aid the Board in designing ordinances that result in preserving and enhancing the unique
quality of life and culture of New Hampshire, and to
• Guide the Board in the performance of its other duties in a manner that achieves the
principles of smart growth, sound planning and wise resource protection.
The Master Plan shall be a set of statements and land use and development principles for the
municipality with such accompanying maps, diagrams, charts and descriptions as to give legal
standing to the implementation ordinances and other measures of the planning board.
Each section of the Master Plan shall be consistent with the others in its implementation of the
vision section.
The Master Plan shall be a public record subject to the provisions of RSA 91-A (i.e. pertaining
to assess to public records and meetings.).
The Master Plan shall include, at a minimum, the following sections:
• A vision section that serves to direct the other sections of the plan. This section shall contain
a set of statements, which articulate the desires of the citizens affected by the Master Plan,
not only for their locality but for the region and the whole state. It shall contain a set of
guiding principles and priorities to implement that vision.
• A land use section upon which all the following sections shall be based. This section shall
translate the vision statements into physical terms. Based on a study of population,
economic activity, and natural, historic, and cultural resources, it shall show existing
conditions and the proposed location, extent, and intensity of future land use.
• The Master Plan may also include the following sections: transportation, community facilities,
economic development, natural resources, natural hazards, recreation, utility and public services, cultural and historic resources, regional concerns, neighborhood plans, community design, housing and implementation. (See RSA 674:2III.)

A Master Plan is:
• A long range, comprehensive description of what the region or municipality wants and how
to achieve it.
• A commitment to take action.
• Official public policy. The Planning Board adopts it after public notice and hearings.
• A guide to make decisions about community development and preservation issues. The
issues may range from water resource protection and residential development to
transportation improvements and community facilities and services.
• The basis for implementation programs or projects including but not limited to: land use and
development ordinances (e.g. zoning ordinance, street and highways ordinance, growth
management ordinance), regulations (e.g. subdivision regulations, site plan review
regulations), capital improvement programming, downtown center development and
beautification, open space or land conservation, and other programs and projects to improve
the quality of life in the region.
In summary, citizens and officials should view the Master Plan like a municipal code that codifies
policies and implementation strategies that can be updated as required.

New Hampshire State Land Use Enabling Act