The publisher does not state since when this version applies. Read on 2026-04-09.
Copy read on 2026-11-08 from the Internet Archive's copy of 2026-04-09, because the publisher's site refused Solon's reader. It is not the publisher's own copy. The archived copy it was read from
I. There is established the department of revenue administration, an agency of the state, under the executive direction of a commissioner of revenue administration.
II. The department of revenue administration, through its officials, shall be responsible for the following general functions:
(a) Overseeing the collection of state taxes, assigned by specific tax law.
(b) Providing information collected through tax administration activities to the governor and general court for public policy decisions. This information shall not include material which identifies, or permits identification of, particular taxpayers.
(c) Establishing a uniform system of financial reports and accounting for the state's political subdivisions.
(d) Developing such forms or returns as may be necessary, which forms or returns may be required to be signed under the pains and penalties of perjury.
Source. 1985, 204:1. 1987, 109:3, eff. July 5, 1987; 408:3, eff. May 26, 1987. 2023, 33:2, eff. July 16, 2023.
The following boards shall be administratively attached to the department of revenue administration, under RSA 21-G:10:
I. The current use board, established under RSA 79-A:3.
II. The assessing standards board, established under RSA 21-J:14-a.
III. [Repealed.]
Source. 1991, 281:1. 2001, 297:1, eff. Sept. 15, 2001. 2013, 20:1, III, eff. July 15, 2013.
21-J:1-b Revenue Information Management System Account.
I. There is hereby established a nonlapsing revenue information management system account. The state treasurer shall credit the additional revenue from existing taxes collected by the department attributable to implementation of the department's revenue information management system (RIMS), as calculated by the commissioner of the department of revenue administration, to the revenue information management system account from which the treasurer shall pay principal and interest on bonds and notes issued to fund the RIMS project. If the revenue information management systems account revenue is not sufficient to cover the principal and interest on the bonds and notes to fund the RIMS project, the governor is authorized to draw a warrant from funds not otherwise appropriated. Said funds shall not be used for any other purpose.
II. The revenue increase from existing taxes attributable to the RIMS collected by the department and deposited in the revenue information management system account shall be no greater than $4,000,000 each fiscal year beginning in the fiscal year ending June 30, 2020, and ending when deposits total $40,000,000. The commissioner shall report annually on the methodology used to determine the revenue increase to the capital project overview committee and house and senate ways and means committees.
III. In addition to the amounts in paragraph II for the biennium ending June 30, 2019, the state treasurer shall deposit any excess general fund appropriation for debt service into the revenue information management system account for prepayment of bonds issued to finance RIMS once the bonds can be called.
IV. Any moneys remaining in the account after the final payments have been made shall lapse to the general fund.
Source. 2017, 156:134, eff. July 1, 2017. 2019, 346:85, eff. July 1, 2019. 2023, 79:349, eff. July 1, 2023; 192:4, eff. Aug. 4, 2023.
I. The commissioner of the department of revenue administration shall be appointed by the governor, with the consent of the council, and shall serve for a term of 4 years. The commissioner of revenue administration shall be qualified by reason of professional competence, education, and experience.
II. The commissioner shall nominate a director, division of audits, a director, division of taxpayer services, a director, division of collections, and a director, division of municipal and property, for appointment by the governor, with the consent of the council. These division directors shall serve at the pleasure of the commissioner. The directors of the divisions shall be qualified by reason of professional competence, education, and experience.
III. The salaries of the commissioner and the director, division of audits, the director, division of taxpayer services, the director, division of collections, and the director, division of municipal and property, shall be as specified in RSA 94:1-a.
Source. 1985, 204:1. 2005, 218:1, eff. Sept. 3, 2005. 2013, 247:9, eff. July 24, 2013. 2017, 156:113, eff. July 1, 2017.
In addition to the powers, duties, and functions otherwise vested by law, including RSA 21-G, in the commissioner of the department of revenue administration, the commissioner shall:
I. Represent the public interest in the administration of the department and be responsible to the governor, the general court, and the public for such administration.
II. Prepare and furnish to selectmen and assessors, at the expense of the state, a sufficient number of inventory blanks upon which individuals and corporations shall list taxable property for return to said selectmen and assessors.
III. Procure and furnish to the selectmen of towns and assessors of cities, on or before April 1 of each year, blanks upon which to make certificates of the number of individuals and the valuation of the ratable estates of their respective towns and cities. The certificates when completed shall be returned to the commissioner.
IV. Determine from such certificates the average rate of taxation throughout the state.
V. Exercise general supervision over the administration of the assessment and taxation laws of the state and over all assessing officers in the performance of their duties, except the board of tax and land appeals, to the end that all assessments of property be made in compliance with the laws of the state.
VI. Confer with, advise, and give the necessary instructions and directions to local assessing officers throughout the state as to their duties, and to that end to call meetings of such assessing officers, to be held at convenient places, for the purpose of receiving instructions from the commissioner as to the laws governing the assessment and taxation of all classes of property.
VII. Direct proceedings, actions, and prosecutions to be instituted to enforce the laws relating to the liability and punishment of individuals, public officers, and officers and agents of corporations for failure or neglect to comply with the provisions of the law of this state governing returns for the assessment and taxation of property.
VIII. Require county, city, town, and other public officers to report information as to the assessment of property, collection of taxes, and such other information required by the commissioner, in such form and upon such blanks as the commissioner may prescribe. All county, city, town, and other public officers shall furnish the commissioner with the information required.
IX. Summon witnesses to appear and give testimony, and to produce books, records, papers, and documents relating to any tax matter which the commissioner has authority to investigate or determine.
X. Cause depositions of witnesses residing within or without this state, or absent from the state, to be taken in like manner as depositions of witnesses are taken in civil actions in the superior court, in any matter which the commissioner has authority to investigate or determine.
XI. Formulate and recommend any legislation as he may deem expedient to prevent the evasion of assessment and tax laws, and to secure just and equal taxation and improvement in the system of taxation in the state.
XII. File with the secretary of state his report showing all the taxable property in the state and its assessed value, in tabulated form, and such other statistics and information as may be deemed of interest. This report shall be filed not later than 30 days after all necessary figures became available.
XIII. Equalize annually by May 1 the valuation of the property as assessed in the several towns, cities, and unincorporated places in the state including the value of property exempt pursuant to RSA 72:37, RSA 72:37-b, RSA 72:39-a, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:85, and RSA 72:87, property which is subject to tax relief under RSA 79-E:4, and property which is subject to tax relief under RSA 79-E:4-a or RSA 79-E:4-b, by adding to or deducting from the aggregate valuation of the property in towns, cities, and unincorporated places such sums as will bring such valuations to the true and market value of the property, and by making such adjustments in the value of other property from which the towns, cities, and unincorporated places receive taxes or payments in lieu of taxes, including renewable generation facility property subject to a payment in lieu of taxes agreement under RSA 72:74 and combined heat and power agricultural facility property subject to a payment in lieu of taxes agreement under RSA 72:74-a, as may be equitable and just, so that any public taxes that may be apportioned among them shall be equal and just. In carrying out the duty to equalize the valuation of property, the commissioner shall follow the procedures set forth in RSA 21-J:9-a.
XIV. Conduct required audits of local units of government.
XV. Establish and approve tax rates as required by law.
XVI. Have the authority to abate, in whole or in part, any taxes, additions to tax, penalties, or interest wrongfully assessed under this title or which, in his judgment, are uncollectible or for which the administrative and collection costs involved would not warrant collection of the amount due or for such other good cause as the commissioner shall determine.
XVII. Appoint a chief of field audits, field audit team leaders, and multi-entity tax auditors, who shall be unclassified employees and who shall serve at the pleasure of the commissioner.
XVIII. Hear appeals on disputed taxes, penalties, and interest and on decertification or rejection under RSA 21-J:14-g.
XIX. Have the authority to administer oaths and to examine under oath any person with respect to any matter within the department's jurisdiction.
XX. Enter in contractual agreements with financial institutions to receive and process tax returns or documents and deposit tax revenues received with such documents.
XXI. Except as provided in RSA 78-A:8 and RSA 84-C:5, have authority to require a taxpayer to remit taxes by electronic funds transfer when the taxpayer, including combined return filers, had a tax liability in the prior tax year of $100,000 or more.
XXII. Have authority subject to appropriation to establish the electronic transfer of departmental information intended for the public, and to recover reasonable costs for the service, all of which shall be returned to the general fund as unrestricted revenue.
XXIII. [Repealed.]
XXIV. Have the authority subject to appropriation to publish and distribute a "Package X" containing department-administered tax forms and instructions, and to recover reasonable costs for such publication, all of which shall be returned to the general fund as unrestricted revenue.
XXV. Petition the board of tax and land appeals to issue an order for reassessment of property pursuant to the board's powers under RSA 71-B:16-19 whenever the valuation of property in a particular city, town, or unincorporated place is disproportional to the valuation of other property within that city, town, or unincorporated place, or whenever the municipality has not complied with RSA 75:8-a.
XXVI. Review and report each municipality's assessments once within every 5 years pursuant to RSA 21-J:11-a.
XXVII. Have the authority to contract with vendors to collect unpaid tax liabilities and share such taxpayer information with authorized vendors as is reasonably necessary to collect such debts.
XXVIII. Conduct audits of retailers subject to the enhanced 911 services surcharge imposed under RSA 106-H:9 and report the results of such audits to the bureau of emergency communications, division of emergency services and communications, of the department of safety.
XXIX. The commissioner shall compile and make available annually by July 1 to municipalities and to the assessing standards board a report on residential rental property subject to a housing covenant under the low-income housing tax credit program pursuant to RSA 75:1-a, including the following:
(a) A determination of which municipalities have properties that are participating in the program;
(b) The number of properties within each municipality participating in the program;
(c) The assessed value of the properties prior to the effective date of RSA 75:1-a; and
(d) The assessed value of the properties under RSA 75:1-a.
XXX. Have the authority to allow returns, declarations, or other documents containing monetary values filed with the department to be prepared by rounding to the nearest whole dollar.
XXXI. Have the authority, subject to appropriation, to contract with the Multistate Tax Commission for participation in audits performed by the Multistate Tax Commission on behalf of member states. While under contract with the state, the Multistate Tax Commission shall be an authorized agent of the commissioner for the purposes of paragraph IX.
XXXII. Establish a voluntary disclosure program for taxes administered by the department where a person or entity voluntarily self-discloses a tax liability to the department and the department waives applicable penalties and settles and compromises the taxes and interest due through a voluntary disclosure agreement. A person or entity shall not be eligible to participate in the voluntary disclosure program if the department has contacted or informed the person or entity, an affiliate of the entity, or a member of a unitary business, of which the entity is a member, that the department is inquiring into the person, entity, or unitary business' liability for tax or whether the person, entity, or unitary business is subject to tax or tax collection responsibilities in this state. A person or entity shall not be eligible to participate in the voluntary disclosure program regarding a specific tax administered by the department if the person, entity, or unitary business, of which the person or entity is a member, has filed a return in a previous taxable period for the specific tax, except for good cause shown. A provider, operator, or retailer who collected, but failed to remit, the tax to the state shall not be eligible for the voluntary disclosure program.
XXXIII. File a report not later than March 31 of each year with the ways and means committees of the senate and the house of representatives informing the committees of any changes to the United States Internal Revenue Code, related Treasury Regulations, and administrative rulings, which would impact New Hampshire.
Source. 1985, 204:1. 1987, 408:4. 1988, 232:1, 2. 1989, 50:1. 1991, 163:2; 362:6. 1993, 61:1. 1995, 45:1; 308:121. 1997, 351:12. 1998, 383:1. 1999, 17:3-5, 58, III. 2000, 239:1. 2001, 158:55; 297:3, 14, 15. 2003, 307:6. 2004, 203:1, 7. 2005, 166:1; 251:1. 2006, 294:8. 2008, 361:14; 390:7. 2010, 152:1, eff. Aug. 13, 2010. 2012, 14:3, eff. July 1, 2012. 2014, 78:1, eff. May 27, 2014; 277:1, eff. July 28, 2014. 2015, 254:1, eff. Sept. 11, 2015; 276:183, eff. Sept. 16, 2015; 276:245, eff. July 1, 2015. 2016, 85:11, eff. July 18, 2016; 295:5, eff. June 21, 2016. 2017, 203:1, eff. Sept. 3, 2017. 2019, 266:3, eff. Apr. 1, 2019; 327:7, eff. Oct. 15, 2019. 2021, 200:2, Pt. I, Sec. 1, eff. Oct. 9, 2021; 200:2, Pt. II, Sec. 4, eff. Oct. 9, 2021.
I. The commissioner of the department of revenue administration may require a background investigation and a criminal history records check on any candidate for employment in a position in the department prior to a final offer of employment. The commissioner may request only a state records check or both a federal and state records check, to be conducted through the division of state police. The commissioner may extend a conditional offer of employment to a candidate, with a final offer of employment subject to a successfully completed criminal history records check.
I-a. The commissioner of the department of revenue administration may require a background investigation and a criminal history records check on any current employee of the department for the purpose of determining that employee's suitability to access confidential tax information, including federal tax information. The commissioner may request only a state records check or both a federal and state records check, to be conducted through the division of state police.
II. A candidate for employment in a position in the department or a current employee required by the commissioner to submit to a background investigation and a criminal history records check shall submit to the commissioner a criminal history records release form, as provided by the division of state police, which authorizes the release of the person's criminal records, if any. The candidate or employee shall submit with the release form a complete set of fingerprints taken by a qualified law enforcement agency, an authorized employee of the department of safety, or an authorized employee of the department of revenue administration, approved by the commissioner of the department of safety. In the event that the first set of fingerprints is invalid due to insufficient pattern and a second set of fingerprints is necessary in order to complete the criminal history records check, any conditional offer of employment shall remain in effect. If, after 2 attempts, a set of fingerprints is invalid due to insufficient pattern, the commissioner may, in lieu of the criminal history records check, accept police clearances from every city, town, or county where a candidate or employee has lived during the past 5 years.
III. To obtain a state records check only, the commissioner or his or her designee shall submit a state criminal history records release form to the division of state police. To obtain both the federal and the state records check, the commissioner or his or her designee shall submit the criminal history records release form and applicant finger print card to the division of state police, which shall conduct a criminal history records check through its records and through the Federal Bureau of Investigation. Upon completion of the background investigation, the division of state police shall report any criminal conviction information to the commissioner or his or her designee. The commissioner or his or her designee may submit fingerprint information electronically, in accordance with procedures established by the division of state police. The department shall maintain the confidentiality and security of all criminal history records information received pursuant to this paragraph.
IV. The commissioner may require the candidate or employee to pay the actual costs of the background investigation and the criminal history records check.
V. For purposes of this section, the terms "candidate" and "employee" shall include any contractor, subcontractor, vendor, or other person performing work, including unpaid work or as a volunteer, at the department of revenue administration.
Source. 2015, 254:2, eff. Sept. 11, 2015. 2018, 318:1, eff. Aug. 24, 2018; 318:36, eff. Jan. 1, 2019. 2024, 366:2, eff. June 30, 2025.
I. The commissioner of revenue administration shall nominate an assistant commissioner for appointment by the governor, with the consent of the council. The assistant commissioner shall serve for a term of 4 years. The assistant commissioner shall be qualified to hold that position by reason of education and experience.
II. The assistant commissioner shall perform such duties as are assigned by the commissioner. The assistant commissioner shall assume the duties of the commissioner in the event that the commissioner is unable for any reason to perform such duties.
III. The salary of the assistant commissioner shall be as specified in RSA 94:1-a.
Source. 1985, 204:1, eff. July 1, 1985.
I. Each director shall be bonded in such amount and with such sureties as are sufficient under RSA 93-B.
II. The director of each division shall have the power to require, subject to approval by the commissioner, the production of books, affidavits, papers, and documents of all kinds and the appearance of any person as may be necessary to carry out the powers, duties, and authority vested in such division.
III. Subject to the approval of the governor and council, each division may incur necessary expenses in the administration of its powers, duties, and authority and the governor is hereby authorized to draw his warrant for the expenses.
IV. The commissioner shall appoint an assistant director for each division. Assistant division directors shall be classified employees, except for the assistant director of audits, who shall be an unclassified employee.
Source. 1985, 204:1. 1988, 232:3. 1994, 158:6. 1998, 105:1. 2010, 152:2. 2011, 224:196, eff. July 1, 2011.
There is hereby established within the department an administration unit. The assistant commissioner shall supervise the administration unit and shall be responsible for the following functions, in accordance with applicable laws:
I. Budget, personnel, payroll, and purchasing matters.
II. Handling of accounts receivable for the municipal and property division.
III. Assistance to the commissioner with short and long range department level planning activities.
Source. 1985, 204:1. 2005, 218:2, eff. Sept. 3, 2005. 2014, 161:1, eff. July 10, 2014.
I. There is established within the department the position of revenue counsel who shall be responsible for providing advice and legal representation for the department in all matters of administration of the tax laws assigned to the department.
II. The commissioner shall appoint the position of revenue counsel who shall serve at the pleasure of the commissioner.
III. The salary of the revenue counsel shall be as specified in RSA 94:1-a.
Source. 1991, 355:6. 2011, 173:4, eff. Aug. 13, 2011.
I. There is established within the department the unclassified position of tax policy analyst who shall be responsible for:
(a) Advising the commissioner and assistant commissioner of recommended changes in state statutes, rules, and administrative policies and procedures;
(b) Coordinating all matters of legislative and tax policy assigned to the department; and
(c) Representing the department before the general court.
II. The commissioner shall appoint the unclassified position of tax policy analyst who shall serve at the pleasure of the commissioner.
III. The salary of the tax policy analyst shall be as specified in RSA 94:1-a.
Source. 2015, 254:3, eff. Sept. 11, 2015.
There is established within the department the division of audits, under the supervision of an unclassified director of audits who shall be responsible for the following functions, in accordance with applicable laws:
I. Classifying for possible audit all returns, reports, or other documentation submitted by taxpayers or their authorized representatives for all taxes administered by the department.
II. Office and field examinations on all returns, reports or other documentation submitted by taxpayers or their authorized representatives for all taxes administered by the department.
III. [Repealed.]
Source. 1985, 204:1. 1987, 408:10. 1991, 163:3, eff. May 27, 1991.
I. There is established within the department the division of collections, under the supervision of an unclassified director of collections who shall be responsible for the following functions, in accordance with applicable laws:
(a) Collecting all outstanding taxes owed to the state which are within the department's jurisdiction.
(b) Securing all delinquent returns required to be filed with the state by any taxpayer.
(c) [Repealed.]
II. In the exercise of its powers and duties, the division shall have the powers of a tax collector under RSA 80, except that state taxes administered by the department which are outstanding shall not take precedence over prior recorded first and second mortgages.
Source. 1985, 204:1. 1989, 266:1. 1993, 114:3. 2005, 218:4, eff. Sept. 3, 2005.
The following procedures shall apply in determining the equalization of property within the cities, towns, and unincorporated places as required by RSA 21-J:3, XIII, but shall not affect a municipality's requirements for inventory of property and assessment of taxes as of April 1:
I. The commissioner shall annually conduct a sales-assessment ratio study which shall include arm's length sales or transfers of property that occurred 6 months prior to and 6 months following April 1 of the tax year for which such equalization is made.
II. In determining the arm's length sales or transfers that are included in the sales-assessment ratio study, the commissioner may use a randomly selected sample of such sales and transfers the size of which shall be determined by the total taxable parcels in the city, town, or unincorporated place.
III. If less than 2 percent of the total taxable parcels in a city, town, or unincorporated place has been transferred by an arm's length sale or transfer during the 6 months prior to and 6 months following April 1 of the tax year for which such equalization is made or the commissioner determines the sales are unrepresentative of the property within the municipality, the commissioner may choose one or more of the following options:
(a) Include appraisals of any of the taxable property of such city, town, or unincorporated place in the sales-assessment ratio study. Such appraisals shall be based on full and true value pursuant to RSA 75:1 and shall be performed by department appraisers. The property to be appraised shall be selected by the commissioner.
(b) Include arm's length sales or transfers in the city, town, or unincorporated place, within 2-1/2 years preceding April 1 of the year preceding the tax year for which such equalization is made.
(c) Consider recent equalization ratio activity in adjoining cities, towns, or unincorporated places.
IV. The commissioner may use the inventory of property transfers authorized by RSA 74:18 in determining the equalized value of property and may consider such other evidence as may be available to the commissioner on or before the time the final equalized value is determined.
V. A report filed by the assessing officials of each city, town, and unincorporated place shall certify sales-assessment information necessary for the commissioner to conduct the annual sales-assessment ratio study required under paragraph I. This report shall be filed within 45 days after receipt from the commissioner. Municipalities which fail to timely file the report due to willful neglect or intentional disregard of laws or rules and not reasonable cause shall pay a penalty to the state in the amount of $100 for each day that the report is not timely filed. Within 30 days after the imposition of the penalty by the commissioner, officials of the city, town, or unincorporated place upon which the penalty was imposed may appeal by written application to the board of tax and land appeals or the superior court in the county in which the city, town, or unincorporated place is located. The board of tax and land appeals or the superior court, as the case may be, shall determine de novo the correctness of the commissioner's actions.
Source. 1999, 17:7. 2000, 239:2, 3. 2001, 297:16. 2003, 307:1, eff. July 1, 2003.
The following provisions shall govern cases in which the board of tax and land appeals has certified an order for reassessment to the department pursuant to RSA 71-B:17:
I. The commissioner may contract for the services of certified appraisers as needed to complete such reassessments in compliance with any certified orders of the board of tax and land appeals.
II. All reasonable expenses incurred by the department in completing a reassessment shall be paid in the first instance from the appropriation for the department, but each city, town, or county in the case of an unincorporated place, shall, upon notification by the commissioner of the amount due, reimburse the department for such expenses incurred as follows:
(a) The expenses for completing a reassessment, including, but not limited to, salaries of staff of the department for such time as the staff have spent on the reassessment, with the exception of expenses incurred by the department in the supervision and monitoring of appraisals pursuant to RSA 21-J:11, shall be reimbursed; and
(b) The amount of such reimbursement to the department shall, without vote of the municipality, be assessed and collected.
Source. 2001, 297:17, eff. Sept. 15, 2001.
The commissioner may assist any municipality in the appraisal and valuation of the taxable property therein upon written request by the proper municipal officers or when the municipality shall so vote. The department shall recover the full costs of providing such appraisal and valuation services, including the direct and indirect costs of appraisal staff and indirect administrative and support costs.
Source. 1985, 204:1. 1987, 408:6, eff. May 26, 1987.
21-J:11 Appraisals of Property for Ad Valorem Tax Purposes.
I. (a) Every person, firm, or corporation intending to engage in the business of making appraisals on behalf of a municipality for tax assessment purposes in this state shall notify the commissioner of that intent in writing. No person, firm, or corporation engaged in the business of making appraisals of taxable property for municipalities and taxing districts shall:
(1) Enter into any contract or agreement with any town, city, or governmental division without first submitting a copy of the contract or agreement to the commissioner along with the names and qualifications of all personnel to be employed under the contract or agreement for review of the proposed contract or agreement and written recommendations of the department to be made to the municipality within 10 working days of receipt by the department;
(2) Begin any appraisal work without first submitting a copy of the executed contract or agreement to the commissioner along with the names and qualifications of all personnel to be employed under the contract or agreement.
(b) Any contract or agreement entered into for a reassessment or new assessment ordered by the board of tax and land appeals, pursuant to RSA 71-B, shall be first submitted to the commissioner for examination and approval.
(c) This paragraph shall not apply to municipal employees.
II. The commissioner, at no expense to the municipality, shall monitor appraisals of property and supervise appraisers as follows:
(a) Assure that appraisals comply with all applicable statutes and rules;
(b) Assure that appraisers are complying with the terms of the appraisal contract or agreement;
(c) Review the accuracy of appraisals by inspection, evaluation, and testing, in whole or in part, of data collected by the appraisers; and
(d) Report to the governing body on the progress and quality of the municipality's appraisal process.
III. The commissioner shall adopt rules under RSA 541-A relative to the:
(a) Contract or agreement provisions for a full revaluation, a cyclical revaluation, a partial revaluation, or a statistical update; and
(b) Methodology for inspection, evaluation, and testing of data for the purpose of appraisal monitoring.
Source. 1985, 204:1. 1999, 17:8. 2002, 249:6. 2006, 193:4. 2007, 182:1, eff. April 1, 2007.
I. The commissioner shall report the degree to which assessments of a municipality achieve substantial compliance with applicable statutes and rules. The commissioner may consider whether:
(a) Level of assessments and uniformity of assessments are within acceptable ranges as recommended by the assessing standards board by considering, where appropriate, an assessment-to-sales-ratio study conducted by the department for the municipality;
(b) Assessment practices substantially comply with applicable statutes and rules;
(c) Exemption and credit procedures substantially comply with applicable statutes and rules;
(d) Assessments are based on reasonably accurate data; and
(e) Assessments of various types of properties are reasonably proportional to other types of properties within the municipality.
II. The commissioner shall issue a copy of the report upon its completion to the municipality and to the assessing standards board. The report shall be completed after the completion of the equalization of property valuations conducted pursuant to RSA 21-J:3, XIII. When issued, the report shall be a public document.
III. [Repealed.]
IV. The report shall separately categorize compliance with findings that test current assessing practices since the year of the prior assessment report, examine permanent records, and summarize compliance in a single conclusion statement.
Source. 2001, 158:56. 2003, 307:7. 2004, 203:13, eff. June 11, 2004. 2013, 18:1, eff. May 16, 2013. 2018, 50:1, eff. July 14, 2018.
I. The commissioner of revenue administration shall adopt a schedule so that each city, town, and unincorporated place has its assessments reviewed within 5 years of April 1, 2007, and shall notify each city, town, and unincorporated place, within 60 days of passage of this act, of the property tax year for which their assessment review shall occur.
II. The department shall offer training and technical assistance to municipal officials to assist in complying with the provisions of RSA 75:8, RSA 75:8-a, and RSA 21-J:11-a.
III. The commissioner of revenue administration shall report in its annual report, the number of communities assisted and the types of assistance and training provided pursuant to RSA 21-J:10, RSA 21-J:11, and RSA 21-J:11-b, II.
Source. 2001, 158:56. 2003, 307:7. 2007, 214:1, eff. Aug. 24, 2007.
There is established within the department the division of taxpayer services, under the supervision of an unclassified director of taxpayer services who shall be responsible for:
I. Processing all tax returns and payments filed with the government.
II. Providing general assistance to the public for all taxes administered by the department.
III. Maintaining and reconciling taxpayer accounts within the department's account management systems.
Source. 1985, 204:1. 1988, 232:4. 1991, 269:1. 2011, 224:198, eff. July 1, 2011. 2013, 247:12, eff. July 24, 2013. 2017, 156:114, eff. July 1, 2017.
The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:
I. The collection of state taxes administered by the department under RSA 21-J:1, II(a).
II. The form of inventories used by individuals and corporations to list taxable property for return to selectmen and assessors, and the form of return blanks used by selectmen in towns and assessors in cities to make certificates of the number of individuals and the ratable valuation of the ratable estates under RSA 21-J:3, I.
III. The uniform auditing of county accounts and a standardized chart of accounts for those county accounts kept by county officers under RSA 21-J:16.
IV. The uniformity of municipal accounts through a standardized chart of accounts under RSA 21-J:17.
V. [Repealed.]
VI. The approval of appraisers of taxable property including:
(a) Evidence of the professional capability of personnel to be employed under contract under RSA 21-J:11; and
(b) The content of the contract to be approved under RSA 21-J:11, as provided in RSA 71-B.
VII. (a) The format and type of information to be submitted by local units of government which the commissioner needs to establish and approve tax rates.
(b) Interpretations of any statutes used in establishing the tax rate.
(c) The method by which a local unit of government may appeal a decision made by the department in the establishment of tax rates under RSA 21-J:3, XV.
VIII. The criteria which must be met to qualify as a nonprofit housing or health care facility for the purposes of RSA 72:23-k.
IX. The forms and any other information that shall be furnished to the department to perform the annual equalization as required under RSA 21-J:3, XIII and RSA 21-J:15.
X. A method for collecting taxes by electronic transfer under RSA 21-J:3, XXI.
XI. [Repealed.]
XII. Certification, decertification, enforcement, and hearing requirements under RSA 21-J:14-f and 21-J:14-g.
XIII. [Repealed.]
XIV. The implementation and administration of a voluntary disclosure program established under RSA 21-J:3, XXXII.
Source. 1985, 204:1. 1987, 194:2. 1989, 399:2, I. 1991, 269:2, 3. 1993, 61:2. 1994, 325:4. 1999, 17:58, IV. 2001, 297:4. 2004, 203:2, 8. 2009, 144:250. 2011, 47:1, I, eff. May 23, 2011. 2013, 247:4, eff. Mar. 24, 2014. 2015, 276:246, eff. July 1, 2015.
The commissioner shall be exempt from adopting, as rules pursuant to RSA 541-A, the requirements on all forms.
Source. 1996, 164:4. 2010, Sp. Sess., 1:74, eff. June 10, 2010.
I. Notwithstanding any other provision of law, and except as otherwise provided in this chapter, the records and files of the department are confidential and privileged. Neither the department, nor any employee of the department, nor the legislative budget assistant or any expert consultants, including certified public accountants, hired by the legislative budget assistant to assist in the carrying out of his or her duties, nor any other person charged with the custody of such records or files, nor any vendor or any of its employees to whom such information becomes available in the performance of any contractual services for the department shall disclose any information obtained from the department's records, files, or returns or from any examination, investigation or hearing, nor may any such employee or person be required to produce any such information for the inspection of any person or for use in any action or proceeding except as hereinafter provided.
II. The information deemed confidential and privileged in paragraph I shall include any information received from the United States Internal Revenue Service in accordance with compacts for exchange of information between the department and the Internal Revenue Service, and likewise shall include any United States federal tax information obtained on New Hampshire tax returns.
III. The information deemed confidential and privileged in paragraph I shall include any information received from any other state in accordance with compacts for the exchange of information between the department and any other state, which compacts the department is hereby authorized to enter.
IV. The records and files deemed confidential and privileged under this section shall not include records or files related to the following areas of the department's activities:
(a) Municipal service and regulatory responsibilities including, but not limited to, responsibilities under RSA 21-J:15 through 21-J:24 and records pertaining to the certification and decertification of assessors under RSA 21-J:14-a, 21-J:14-b, 21-J:14-f, and 21-J:14-g.
(b) Tax related statistics, reports, summaries or other data prepared by the department which do not identify, or permit identification of, particular tax returns, reports, or related documents.
(c) Meals and rentals licenses as provided under RSA 78-A:4, III.
(d) The formula used by the department to assist the current use board in their determination of current use tax rates, and all variables within that formula, including definitions of those variables, if any.
V. The following exceptions shall apply to this section:
(a) Delivery to a taxpayer or his duly authorized representative of a copy of any return or other papers filed by the taxpayer.
(b) Disclosure of department records, files, or returns to the United States Department of Treasury and United States Food and Drug Administration in accordance with compacts for the exchange of information between the department and the bureaus within the Department of Treasury and the Food and Drug Administration, but only for the purpose of, and to the extent necessary in, the administration of federal tax laws, and related statutes.
(c) Disclosure of department records, files, returns, or information in a New Hampshire state administrative proceeding or any judicial proceeding pertaining to state tax administration where the information is directly related to a tax issue in the proceeding, or the taxpayer whom the information concerns is a party to such proceeding, or the information concerns a transactional relationship between a person who is a party to the proceeding and the taxpayer.
(d) Disclosure to the following officers and employees of the state of New Hampshire:
(1) An officer or employee of the department for the purpose of, and only to the extent necessary in, the administration of the tax laws for which the department is responsible;
(2) An officer or employee of the state of New Hampshire to whom such disclosure is necessary in connection with the processing, storage, and transmission of such information, or the programming, repair, maintenance, testing, or procurement of equipment used to process, store, or transmit such information;
(3) A legal representative of the department who is directly engaged in a civil or criminal proceeding, or an investigation which may result in such a proceeding before a state administrative body, grand jury, or court, but only if the information is or may be related to the resolution of an issue in the proceeding or investigation or if:
(A) The taxpayer whom the information concerns is or may be a party to such proceeding; or
(B) The information concerns a transactional relationship between a person who is or may be a party to such proceeding and the taxpayer.
(4) The legislative budget assistant:
(A) In the performance of his or her duties under RSA 14:31-a, I(a) and (b), provided that disclosure of department records, files, returns, or information to the legislative budget assistant shall be only for the purpose of, and to the extent necessary for, conducting audits of the department's accounts and records consistent with section 6103(d)(2)(A) and (B) of the Internal Revenue Code of 1954, as amended. This exception shall not be construed to authorize disclosure to any member of the legislature or to any expert consultants, including certified public accountants and data processing experts, hired by the legislative budget assistant to assist the legislative budget assistant in the carrying out of his or her duties. The records, files, returns, or information deemed confidential and privileged under RSA 21-J:14 shall not be subject to disclosure under RSA 14:31-a, II or RSA 91-A.
(B) In the performance of his or her duties under RSA 14:31-a, I(d), provided that disclosure of department records, files, returns, or information to the legislative budget assistant shall be only for the purpose of, and to the extent necessary for, conducting audits of the department's programs consistent with section 6103(d)(2)(A) and (B) of the Internal Revenue Code of 1954, as amended. This exception shall not be construed to authorize disclosure to any member of the legislature. The records, files, returns, or information deemed confidential and privileged under RSA 21-J:14 shall not be subject to disclosure under RSA 14:31-a, II or RSA 91-A.
(5) An officer or employee of the office of reimbursements, department of health and human services, in the performance of his duties under RSA 126-A:37 and RSA 126-A:42, which disclosure shall be limited to the statement of the administrator or executor of the estate which lists whether legatees were living at time of the decedent's death, the names of the legatees, their relationships to the decedent, their ages at the time of the decedent's death, and the addresses of the legatees.
(6) An officer or employee of the department of employment security, pursuant to an agreement for exchange of information between the department and the department of employment security, for the purposes of, and only to the extent necessary for, the administration and collection of contributions to the unemployment compensation fund, and administration and payment of unemployment compensation claims. The information disclosed pursuant to such exchange agreement shall not include records, files, returns, or information disclosed to officers or employees of the department by any other state pursuant to a compact for the exchange of information between the department and any other state unless permitted by such state or compact. In the event that the department of employment security may not obtain confidential taxpayer information from the United States Internal Revenue Service, disclosure under this exception shall cease and any agreement for exchange of information between the department and the department of employment security shall be void. Officers or employees of the department of employment security having in their custody or control any confidential taxpayer information obtained from the department pursuant to the exchange agreement authorized under this subparagraph shall be subject to the provisions of RSA 21-J:14.
(7) The legislative budget assistant and the department of administrative services, provided that disclosure of department records, files, returns, or information to the legislative budget assistant and the department of administrative services shall be only for the purposes of, and to the extent necessary for, the development, maintenance, and updating of databases necessary for the operation of the tax policy simulation and forecasting models authorized pursuant to 1999, 338:23. The legislative budget assistant may disclose such information to any consultant under contract with the fiscal committee of the general court pursuant to 1999, 338:23 for the development, maintenance, or updating of the tax policy modeling system. Disclosure of confidential tax information under this exception shall be limited as follows:
(A) Federal records shall only be disclosed according to federal law, regulations, and any compacts or agreements between the department and the Internal Revenue Service;
(B) Information disclosed pursuant to this subparagraph shall not include records, files, returns, or information disclosed to officers or employees of the department by any other state pursuant to a compact for the exchange of information between the department and any other state unless permitted by such state or compact; and
(C) Information disclosed shall not be further disclosed to persons other than officers or employees of the department of administrative services, of the legislative budget assistant, or of the consultant. Officers or employees of the department of administrative services, the legislative budget assistant, or the consultant having in their custody or control any confidential taxpayer information obtained from the department pursuant to this subparagraph shall be subject to the provisions of RSA 21-J:14.
(8) An officer or employee of the department of health and human services in the performance of duties under RSA 167:14-a, V, which disclosure shall be limited to the report of the trust and a copy of the trust document, including any list of beneficiaries, filed in accordance with RSA 87:20.
(9) An officer or employee of the division of enforcement of the liquor commission, pursuant to an agreement for exchange of information between the department and the division of enforcement, for the purposes of, and only to the extent necessary for, the administration and enforcement of RSA 78:16. Officers or employees of the division of enforcement having any confidential and privileged department information obtained from the department pursuant to the exchange agreement authorized under this subparagraph shall be subject to the provisions of this section.
(10) An officer or employee of the insurance department, pursuant to an agreement for exchange of information between the department and the insurance department, for the purposes of sharing information received by the department from insurance companies that claim a business enterprise tax credit, pursuant to RSA 400-A:34-a, and only to the extent necessary, for the administration and collection of tax premiums by the insurance department. The information disclosed pursuant to such exchange agreement shall not include records, files, returns, or information disclosed to officers or employees of the department by any other state, pursuant to a compact for the exchange of information between the department and any other state, unless permitted by such state or compact. Officers or employees of the insurance department, having in their custody or control any confidential taxpayer information obtained from the department pursuant to the exchange agreement authorized under this subparagraph, shall be subject to the provisions of RSA 21-J:14.
(e) Disclosure of department records, files, or returns to any other state in accordance with compacts for the exchange of information between the department and any other state, but only for the purpose of and to the extent necessary in the administration of tax laws of such other state.
(f) Disclosure of department records, files, returns, or information to an authorized vendor of collection services that is a legal representative or agent engaged to collect a debt of the state if the taxpayer whom the information concerns is the subject of an authorized investigation regarding an unpaid tax liability to the state; or the information concerns a transactional relationship between a person who is or may be a party to such proceeding and the taxpayer. The department shall only disclose such information that is directly related to the unpaid tax liability and is necessary to collect such debt. The vendor and its employees having access to this confidential information shall be subject to the provisions of RSA 21-J:14.
(g) Disclosure of department records, files, or returns to the United States Department of Justice in accordance with compacts for the exchange of information between the department and the United States Department of Justice, but only for the purpose of, and to the extent necessary in, the administration and enforcement of RSA 541-C and RSA 541-D relative to the tobacco master settlement agreement.
(h) Disclosure of department records, files, or returns to the Multistate Tax Commission, in accordance with agreements entered into with the Multistate Tax Commission, for the performance of tax audits on behalf of the state.
VI. No exception in paragraph IV or V shall be construed to authorize disclosure to the governor of New Hampshire or a designee or representative of the governor of New Hampshire.
VII. The commissioner of the department of revenue administration may limit disclosure of information to a greater degree than provided for herein when such further limitation is necessary to comply with compacts for the exchange of information with the Internal Revenue Service of the United States and any other state which has entered into a compact with the department as provided in RSA 21-J:14, V(e).
VIII. It shall be unlawful for any officer or employee of the state or an officer or employee of a vendor which has entered into a contractual agreement with the department under RSA 21-J:3, XX, or has entered into a contractual agreement with the state and is authorized by law to receive information made confidential and privileged by this section, willfully to disclose to any person, except as authorized in this section, any records or files of the department. The term "willfully" as used in this paragraph, shall have the same meaning as provided in RSA 626:2, IV. Any violation of this section shall be a class A misdemeanor punishable upon conviction by a fine or imprisonment or both under RSA 651:2 and shall in addition to any other punishment be dismissed from office or discharged from employment upon conviction for such offense.
IX. Persons who make unauthorized disclosures of confidential and privileged information disclosed under the exceptions contained in paragraph V and unauthorized persons who make any unauthorized disclosures of confidential and privileged information in violation of this section shall be subject to the penalties provided in paragraph VIII.
X. Disclosure of returns and return information filed under RSA 87 may be made to the clerk and the probate court having jurisdiction over the estate of the decedent, but only for the purpose of and to the extent necessary for the administration of such tax laws.
XI. Returns or other documents mailed to a vendor of the department for the processing and depositing of tax revenues on behalf of the department shall be confidential records of the department upon their receipt by the vendor. The vendor and its employees having any access to this confidential information shall be subject to the provisions of RSA 21-J:14.
XII. Department records, files, or information obtained by the commissioner or other department employee under the provisions of RSA 78, RSA 541-C, or RSA 541-D may be disclosed to the attorney general, or designee, and other federal, state, or local agencies as provided under RSA 541-D:5, II. The attorney general or designee may further disclose such records, files, or information pursuant to an agreement with an entity designated to serve as a data clearinghouse in accordance with the terms of the Nonparticipating Manufacturer Adjustment Settlement Agreement. The Nonparticipating Manufacturer Adjustment Settlement Agreement means, for purposes of this paragraph, the settlement agreement between the state of New Hampshire and the participating manufacturers, as primarily set forth in the term sheet dated November 14, 2012 and approved by the general court in 2013, 6.
Source. 1985, 204:1. 1987, 391:4, II, III; 408:7, 8. 1991, 348:1; 362:7-9. 1992, 40:1. 1995, 310:6. 1997, 211:1. 2001, 289:2. 2002, 165:10, 11; 232:2. 2003, 152:2. 2005, 166:2, 3; 175:11. 2010, 48:1. 2011, 88:20, eff. July 1, 2011; 173:2, 3, eff. Aug. 13, 2011. 2013, 90:1, 2, eff. Aug. 19, 2013; 247:3, eff. Mar. 24, 2014. 2014, 192:3, eff. Sept. 9, 2014. 2015, 183:1, eff. Aug. 28, 2015; 276:21, eff. July 1, 2015; 276:184, eff. Sept. 16, 2015. 2019, 178:8, eff. Jan. 1, 2020. 2021, 102:1, eff. Aug. 30, 2021; 207:2, Pt. VI, Sec. 3, eff. Oct. 9, 2021. 2022, 123:1, eff. May 27, 2022.
I. There is hereby established an assessing standards board which shall be administratively attached to the department of revenue administration, as provided in RSA 21-J:1-a.
II. The board shall be comprised of the following members:
(a) Four members nominated by the New Hampshire Association of Assessing Officials and appointed by the governor with the consent of the council, one of whom shall be an assessing official for a town with a population of less than 3,000; one of whom shall be an assessing official for a town with a population of more than 3,000; and one of whom shall be an assessing official for a city. Each member shall hold office for the term of such member's position for 2 years and until a successor shall have been appointed and qualified. Any vacancy shall be filled for the unexpired term by the governor with the consent of the council.
(b) Two members of the senate appointed by the president of the senate. The term of each member shall be coterminous with the member's term as senator. A vacancy for an unexpired term shall be filled by the president of the senate.
(c) Two members of the house of representatives appointed by the speaker of the house. The term of each member shall be coterminous with the member's term as representative. A vacancy for an unexpired term shall be filled by the speaker of the house.
(d) The commissioner of the department of revenue administration, or the commissioner's designee.
(e) Three members of the public appointed by the governor with the consent of the council, none of whom shall be an assessor or a municipal official.
(f) Three members appointed by the governor with the consent of council, one of whom shall be a municipal governing body official or designee who shall not be an assessor for a town with a population of less than 3,000; one of whom shall be a municipal governing body official or designee who shall not be an assessor for a town with a population of more than 3,000; and one of whom shall be a municipal governing body official or designee who shall not be an assessor for a city. Each member shall hold office for the term of such member's position for 2 years and until a successor shall have been appointed and qualified. Any vacancy shall be filled for the unexpired term by the governor with the consent of the council.
III. Members of the assessing standards board who are not state employees or legislators shall each be paid $25 a day for such time as the members are actually engaged in the work of the board. All members shall be paid their actual expenses incurred as the result of such work. Non-legislative members shall be paid mileage at the same rate as state employees, but legislative members shall receive mileage at the legislative rate.
IV. The board shall annually elect a chairperson from among its members. The first meeting of the board shall be called by the first-named house member and shall be held within 30 days after the effective date of this section. A chairperson shall be elected from the board's membership at the first meeting and annually thereafter.
V. A member with 4 or more unexcused absences from meetings of the board occurring within any one-year period may be removed from the board pursuant to RSA 4:1, except for legislative members who may only be removed by their appointing authority. The vacancy shall be filled by the removed member's respective appointing authority.
Source. 2001, 297:2. 2003, 274:1-3. 2004, 203:11. 2008, 232:2, eff. Aug. 19, 2008. 2013, 21:1, eff. July 15, 2013.
I. The assessing standards board shall recommend standards and appropriate legislation relative to:
(a) Standards to be followed by assessors, selectmen, and boards of assessors throughout the state, relating to the administration of the property tax and assessment of real property used in any state property tax system.
(b) The establishment of standards for monitoring of local assessment practices by the department of revenue administration and standards for audit by the department of revenue administration of municipalities.
(c) The establishment of standards for revaluations based on the most recent edition of the Uniform Standards of Professional Appraisal Practice (USPAP). The department of revenue administration shall in its assessment review process incorporate these standards and report its findings to the assessing standards board and the municipality, in accordance with RSA 21-J:11-a, II. These standards shall be reported to the assessing standards board for all reviews conducted on or after the April 1, 2006 assessment year. These standards shall be incorporated in the assessment review process for all reviews conducted on or after the April 1, 2007 assessment year.
(d) [Repealed.]
(e) Any study conducted for the purpose of determining the status of assessing practices or the improvement of assessing in the state.
I-a. The assessing standards board shall adopt rules, pursuant to RSA 541-A, relative to:
(a)(1) The establishment of the following standards for assessing officials:
(A) Certification standards;
(B) Continuing education standards;
(C) Decertification, suspension, and other disciplinary standards and sanctions; and
(D) The definition and practices which constitute sales chasing and penalties associated with knowingly committing or being party to sales chasing.
(2) The department of revenue administration shall be responsible for the enforcement of the standards adopted under subparagraph (a)(1).
(b) The forms and procedures necessary to fulfill the duties of the board consistent with board recommendations and to assure a fair opportunity for public comment.
(c) The establishment of practices and procedures for mass appraisal which shall become standards for assessing officials.
(d) The method of calculation and procedures to be used beginning July 1, 2010 to determine the amount of the residential property subject to a housing covenant under the low-income housing tax credit program pursuant to RSA 75:1-a. Such rules may include consideration of whether or not subsidies used to develop the properties, including tax credits, grants, and below-rate financing, should be included in the assessment determination.
II. All standards and practices developed or identified by the board, pursuant to this section, shall be reviewed and updated annually. The board shall hold at least one public forum annually to receive general comment through verbal and written testimony on assessing standards and practices. A quorum of the board shall not be required to hold such public forum.
III. The board, on or before December 1 of each year, shall report its findings and recommendations for proposed legislation to the governor, the president of the senate, the speaker of the house of representatives, the senate clerk, the house clerk, and the state library.
IV. The board shall meet, at least annually, to review the procedures of the prior year's ratio studies conducted by the department of revenue administration for the purposes of equalization and the evaluation of assessment performance and to establish procedures for improving the ratio studies for the forthcoming property tax year.
V. The board shall develop standards for equalization and shall review, revise, and approve the equalization manual published by the department of revenue administration. In developing its standards, the board shall review the standards of the International Association of Assessing Officials and any other standards that are consistent with the work of the board.
VI. The board shall annually determine, vote upon, and recommend to the department of revenue administration, the ratio study procedures for use in the forthcoming tax year. Prior to the adoption of such recommendations, the board shall hold at least one public forum annually to receive general comment through verbal and written testimony on the ratio study procedures. A quorum of the board shall not be required to hold such public forum.
Source. 2001, 297:2. 2003, 307:8. 2004, 203:3, 4. 2006, 193:2. 2008, 390:8. 2009, 228:1, 2. 2010, 257:1, 3, eff. July 6, 2010. 2012, 30:1, 2, eff. April 1, 2013. 2013, 20:2, eff. July 15, 2013. 2014, 232:1, 2, eff. Sept. 19, 2014. 2017, 132:1, eff. Aug. 15, 2017.
Every person, firm, or corporation making appraisals on behalf of a municipality for tax assessment purposes shall maintain records of its appraisal activities and shall make all such records available for inspection by the commissioner or authorized agents, upon request, at reasonable times during regular business hours. Any willful violation of the provisions of this section shall be subject to the penalties included in RSA 21-J:39.
Source. 2001, 297:2, eff. Sept. 15, 2001.
I. Every person, whether working individually, for a firm or corporation, or as a municipal employee, making appraisals of a municipality for tax assessment purposes, except elected officials making appraisals pursuant to RSA 75:1, shall be certified by the assessing certification board according to rules adopted by the assessing standards board as provided in paragraph II or the assessing certification board under RSA 310-C as provided in paragraph IV, as the case may be. Department of revenue administration employees shall be certified at the level appropriate to their duties.
II. The assessing standards board shall adopt rules, pursuant to RSA 541-A, relative to qualifications for certification, requirements for continuing education, and decertification of, suspension of, or other disciplinary actions against persons required to be certified in paragraph I. Such rules shall specify the minimum qualifications with respect to education and training required for certification according to the following functional job categories ranked in ascending hierarchical order:
(a) Building measurer and lister.
(b) Property assessor assistant.
(c) Property assessor.
(d) Property assessor supervisor.
III. No person, except boards of assessors and selectmen making appraisals pursuant to RSA 75:1, shall make appraisals without first obtaining the certification required by this section and RSA 310-C. Certification is non-assignable and cannot be transferred. Any person who willfully fails to obtain certification as provided in this section and RSA 310-C shall be subject to the penalties imposed under RSA 21-J:39, IV.
IV. The assessing standards board rules shall remain in effect until such time as they may be amended or modified by the assessing standards board or superseded by the assessing certification board.
Source. 2001, 297:2; 158:61. 2004, 203:5. 2006, 193:3. 2010, 257:5, eff. July 6, 2010. 2022, 267:7, eff. Jan. 1, 2023.
I. The commissioner may decertify, suspend, or take other disciplinary action against any person for failure to comply with the rules of the assessing standards board adopted pursuant to RSA 21-J:14-f, II or the assessing certification board adopted pursuant to 310-C.
II. Any person aggrieved by a decertification, suspension, or other disciplinary action of the assessing certification board under RSA 310-C may appeal from such decision by application to the board of tax and land appeals or by petition to the superior court in the county in which such person resides or maintains his or her business within 30 days after receiving written notice of the commissioner's decision. The board of tax and land appeals or the court, as the case may be, shall hear the appeal forthwith.
Source. 2001, 297:2. 2004, 203:5. 2010, 257:4, eff. July 1, 2011. 2022, 267:9, eff. Jan. 1, 2023; 267:10, eff. Sept. 1, 2023.
The general court finds that the encouragement and support of the establishment of multi-jurisdictional assessing districts is in the state's interest in order to ensure the accuracy and fairness of valuations of real property for the purposes of administration of the education tax, county property taxes, school district property taxes, municipal property taxes, the distribution of various forms of state aid, and the equalization of property values among jurisdictions. The general court further recognizes that many municipalities do not have sufficient numbers of real estate parcels, sufficient varieties of real property, or sufficient levels of new development to make it practical or economical to engage full-time, trained, and certified assessing professionals. The general court further finds that the state has a vested interest in encouraging and supporting the establishment of cooperative assessing districts which can efficiently and economically provide full-time, trained, and certified assessing professionals to serve the municipalities which elect to create and join said districts.
Source. 2001, 297:2. 2005, 257:14. 2008, 173:15, eff. July 1, 2009.
I. Any 2 or more municipalities may form a cooperative assessing district under this chapter by utilizing the process set forth in RSA 53-A, relative to agreements between government units.
II. A cooperative assessing district agreement may include a county as an administrative party to the agreement.
III. A cooperative assessing district may have municipalities from more than one county as members.
Source. 2001, 297:2, eff. Sept. 15, 2001.
21-J:14-j Minimum Requirements for a District Inter-local Agreement.
I. The intergovernmental agreement used to form a cooperative assessing district shall substantially conform to the provisions outlined in RSA 53-A:3 and shall include the following:
(a) A district cost allocation formula based in whole or in part on the number of parcels of real property in each member municipality.
(b) A governing board on which each municipality in the district is represented by at least one member who has at least one vote.
(c) A term of initial membership of at least 5 years.
(d) A requirement of at least 12 months written notice and a vote of the municipality's legislative body before a member may withdraw from the district.
(e) Provisions for holding a withdrawing municipality responsible for payment of its proportionate share of future district expenses to which the district may be committed because of the withdrawing municipality's membership such as capital costs and retirement costs.
(f) Provisions that require a municipality which joins a district to provide its annual pro rata share of the district's budget without regard to whether or not said share is approved and supported by the governing body, the budget committee, or the legislative body of the municipality.
(g) Provisions for administratively attaching the district staff to a political subdivision for the purposes of accounting, payroll, retirement, insurance, and fringe benefits, and for compensating that political subdivision for these administrative services.
(h) Provisions for compensation and oversight if private entities are hired by the district, rather than staff administratively attached to and serving as employees of a political subdivision.
(i) A formula for staffing the district with full-time, trained, and certified professional appraisers which may be based on the number of parcels and types of properties found in the district and other necessary staff.
II. All appraisers employed by a district shall meet current standards pursuant to RSA 21-J:14-f.
Source. 2001, 297:2, eff. Sept. 15, 2001.
The commissioner, or the commissioner's authorized agents, may issue a written cease and desist order against any person, firm, corporation, or municipality that does not comply with RSA 21-J:11, I, RSA 21-J:14-f, or RSA 310-C. Any such act may be enjoined by the superior court, upon application of the attorney general.
Source. 2002, 249:7, eff. May 17, 2002. 2022, 267:3, eff. Jan. 1, 2023.
There is established within the department a municipal and property division, under the supervision of an unclassified director of the municipal and property division, who shall be responsible for the following functions:
I. Providing technical assistance to the political subdivisions of the state.
II. Ensuring the performance of general municipal and county audits.
III. Assisting the commissioner in setting municipal tax rates.
IV. Establishing a standard technical assistance manual for municipalities and political subdivisions on finance and budget matters. This manual shall be available for purchase from the division. The manual shall cover statutory requirements, administrative rules adopted by the commissioner, and advice and information for the use of municipalities and political subdivisions. The manual shall distinguish between those provisions which municipalities and political subdivisions must comply with and those elements which are advisory in nature.
V. Assisting and supervising municipalities and appraisers in appraisals and valuations as provided in RSA 21-J:10 and RSA 21-J:11.
VI. Appraising state-owned forest and recreation land under RSA 227-H and RSA 216-A.
VII. Annually determining the total equalized valuation of properties in the cities and towns and unincorporated places according to the requirements of RSA 21-J:9-a.
VIII. Preparing a standard appraisal manual which may be used by assessing officials, and holding meetings throughout the state with such officials to instruct them in appraising property.
Source. 1985, 204:1. 1987, 285:5. 1995, 87:1, eff. July 1, 1995. 2013, 247:2, eff. Mar. 24, 2014. 2022, 127:1, eff. May 27, 2022.