Law

RSA 76 Apportionment, Assessment and Abatement of Taxes

New Hampshire · 76 · statute

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Contents: 45 provisions
  1. 76:1 Apportionment.
  2. 76:1-a Definitions.
  3. 76:2 Property Tax Year.
  4. 76:2-a Combining Land and Building Values on the Property Tax Bill.
  5. 76:3 Education Tax.
  6. 76:4 Taxes Includable in One Assessment.
  7. 76:5 What Taxes Assessed.
  8. 76:6 Overlay.
  9. 76:7 Record of Inventories and Taxes.
  10. 76:7-a Posting of Excerpts of Inventories.
  11. 76:8 Commissioner's Warrant.
  12. 76:9 Repealed by 2016, 85:10, I, eff. July 18, 2016.
  13. 76:10 Selectmen's Lists and Warrant.
  14. 76:10-a Jeopardy Assessment.
  15. 76:11 Delivery of List; Notice to Taxpayer; Other Bills.
  16. 76:11-a Information.
  17. 76:11-b Notice of Arrearage.
  18. 76:12 List of Resident Taxes.
  19. 76:13 Interest.
  20. 76:13-a Resident Tax Penalty.
  21. 76:13-b Limitations on Interest When Tax Relief is Granted.
  22. 76:14 Correction of Omissions, or Improper Assessment.
  23. 76:15 Amendments of Inventories and Tax Lists.
  24. 76:15-a Semi-Annual Collection of Taxes in Certain Towns and Cities.
  25. 76:15-aa Quarterly Billing of Taxes in Certain Towns and Cities.
  26. 76:15-b Local Option.
  27. 76:15-c Collection of Property Taxes in Certain Municipalities.
  28. 76:16 By Selectmen or Assessors.
  29. 76:16-a By Board of Tax and Land Appeals.
  30. 76:16-b Repealed by 1995, 194:1, eff. Aug. 11, 1995.
  31. 76:16-c Abatement of Resident Taxes.
  32. 76:16-d Extensions of Application; Reply and Appeal Deadlines.
  33. 76:16-e Timely Filing.
  34. 76:16-f Abatement; Equalization of Market Value.
  35. 76:17 By Court.
  36. 76:17-a Interest.
  37. 76:17-b Filing Fee Reimbursed.
  38. 76:17-c Effect of Abatement Appeal on Subsequent Taxes.
  39. 76:17-d Abatement Refund.
  40. 76:18 Repealed by 2014, 46:1, I, eff. July 26, 2014.
  41. 76:19 Repealed by 2014, 46:1, II, eff. July 26, 2014.
  42. 76:19-a Abatement for Brownfields Property.
  43. 76:20 Record.
  44. 76:20-a Repealed by 2021, 170:2, eff. Nov. 1, 2022.
  45. 76:21 Prorated Assessments for Damaged Buildings.

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45 provisions

76:19 Repealed by 2014, 46:1, II, eff. July 26, 2014.

Repealed by 2014, 46:1, II, eff. July 26, 2014.

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76:19-a Abatement for Brownfields Property.

I. Upon application of a person who qualifies as eligible to participate in the brownfields program established under RSA 147-F, the governing body of the municipality may make an abatement of prior years' taxes and accrued interest to the applicant as it shall deem just and equitable. II. Notwithstanding RSA 76:16, I(b), an application pursuant to paragraph I may be made at any time during the year. III. Nothing in this section shall affect the authority of the governing body of a municipality to grant an abatement pursuant to any other provision of law. Source. 1997, 264:1, eff. June 19, 1997. 2014, 175:4, eff. Sept. 9, 2014.

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76:20 Record.

No abatement of a tax is of any effect until recorded in the records of the selectmen. If the selectmen have left a copy of the record of taxes assessed at the office of the town clerk, pursuant to RSA 76:7, then at the time of recording an abatement of a tax the selectmen shall, in writing, notify the town clerk of the abatement, stating the name of the person to whom the tax was assessed, the year of the assessment, the amount of the original assessed valuation, and the amount of the assessed valuation and of the tax abated. The town clerk shall thereupon make a notation, in red ink and above the amount previously recorded as assessed and taxed, of the amount of assessed valuation and of the tax abated against the name of the person to whom the tax was assessed, as it appears upon the inventory record on file in his office. Source. GS 53:13. GL 57:14. PS 59:14. PL 64:17. RL 77:17. RSA 76:20. 1965, 71:1. 1983, 157:3, eff. Aug. 8, 1983.

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76:20-a Repealed by 2021, 170:2, eff. Nov. 1, 2022.

Repealed by 2021, 170:2, eff. Nov. 1, 2022.

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76:21 Prorated Assessments for Damaged Buildings.

I. Whenever a taxable building is damaged due to unintended fire or natural disaster to the extent that it renders the building not able to be used for its intended use, the assessing officials shall prorate the assessment for the building for the current tax year. For purposes of this paragraph, an unintended fire means a fire which does not arise out of any act committed by or at the direction of the property owner with the intent to cause a loss. II. The proration of the building assessment shall be based on the number of days that the building was available for its intended use divided by the number of days in the tax year, multiplied by the building assessment. III. A person aggrieved of a property tax for a building damaged as provided in paragraph I shall file an application with the assessing officials in writing within 60 days of the event described in paragraph I or by March 1, whichever is later. IV. Proration of the assessment shall be denied if the assessing officials determine that the applicant did not meet the requirements of this section or acted in bad faith. V. The total tax reduction from proration under this section for any city or town shall be limited to an amount equal to 1/2 of one percent of the total property taxes committed in the tax year. If the assessing officials determine that it is likely that this limit will be reached, the proration shall not be applied to any additional properties. VI. Nothing in this section shall limit the ability of the assessing officials to abate taxes for good cause shown pursuant to RSA 76:16. VII. Appeals of a decision under this section shall be to the board of tax and land appeals or the superior court as set forth in RSA 76:16-a or RSA 76:17. Source. 2012, 169:2, eff. April 1, 2013. 2018, 282:8, eff. Jan. 1, 2019.

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