Change 1 Article Choose an article 72:1 Persons Liable. 72:1-a Repealed by 1967, 206:3, eff. Aug. 18, 1967. 72:1-b Notice of Exemption. 72:1-c Optional Collection of Resident Tax. 72:1-d Definitions. 72:2 Repealed by 1971, 476:2, eff. July 10, 1971. 72:3 Repealed by 1977, 588:12, eff. Sept. 16, 1977. 72:3-a Members of the Armed Forces. 72:4 Repealed by 1969, 136:1, eff. July 12, 1969. 72:5 Liability of Husband. 72:5-a Distribution of Resident Taxes. 72:5-b Compensation of Collector. 72:5-c Application. 72:6 Real Estate. 72:6-a Repealed by 1995, 137:9, eff. May 24, 1995. 72:7 Buildings, Etc. 72:7-a Manufactured Housing. 72:7-b Manufactured Housing. 72:7-c Exemption; Radio Towers, Antennas and Related Structures. 72:7-d Exemption; Recreational Vehicles. 72:8 Electric Plants and Pipe Lines. 72:8-a Telecommunications Poles and Conduits. 72:8-b Repealed by 1998, 304:5, eff. July 1, 2010. 72:8-c Valuation of Telecommunications Poles and Conduits; Rulemaking. 72:8-d Valuation of Electric, Gas, and Water Utility Company Distribution Assets. 72:8-e Recovery of Taxes by Electric, Gas and Water Utility Companies. 72:8-f Repealed by 2025, 266:3, VI, eff. Aug. 1, 2025. 72:9 Where Taxable. 72:10 Limitation. 72:11 Water Works; Flood Control. 72:11-a Water Works, Flood Control, Additional Provisions. 72:12 Public Utilities. 72:12-a Water and Air Pollution Control Facilities. 72:12-b Facilities Previously Exempted. 72:12-c Exemption. 72:12-d Exemption. 72:12-e Repealed by 2018, 238:2, eff. Nov. 1, 2018. 72:13 Mines, Sand, Gravel, Loam, or Other Similar Substances. 72:14 Repealed by 1972, 3:1, eff. April 30, 1972. 72:15 Repealed by 1981, 248:1, I, eff. April 1, 1981. 72:16, 72:17 Repealed by 1970, 5:8, eff. Mar. 31, 1970. 72:18 Repealed by 1971, 363:2, eff. June 28, 1971. 72:19 Corporate Stock. 72:20 Repealed by 1971, 363:3, eff. June 28, 1971. 72:21 Repealed by 1971, 363:4, eff. June 28, 1971. 72:21-a Repealed by 1961, 41:4, eff. April 1, 1961. 72:22 Burial Places. 72:22-a Assistance to Tax Exempt Organizations. 72:23 Real Estate and Personal Property Tax Exemption. 72:23-a Veterans Organization. 72:23-b American Red Cross. 72:23-c Annual List. 72:23-d New Hampshire Congregational-Christian Conference. 72:23-e Nutfield Heights Inc. 72:23-f Salemhaven, Inc. 72:23-g Letitia Pratt Foundation, Inc. 72:23-h Granges. 72:23-i Rannie Webster Foundation. 72:23-j Senior Citizens Housing Development Corporation of Claremont, Inc. 72:23-k Charitable, Nonprofit Housing Projects. 72:23-l Definition of "Charitable". 72:23-m Applicability of Exemptions. 72:23-n Voluntary Payments in Lieu of Taxes. 72:24 to 72:27 Repealed by 1957, 202:3, eff. April 1, 1958. 72:27-a Procedure for Adoption, Modification, or Rescission. 72:28 Standard and Optional Veterans' Tax Credit. 72:28-a Repealed by 2003, 299:29, I, eff. April 1, 2003. 72:28-b All Veterans' Tax Credit. 72:28-c Optional Tax Credit for Combat Service. 72:29 Definitions. 72:29-a Surviving Spouse. 72:29-b Repealed by 2003, 299:29, II, eff. April 1, 2003. 72:30 Proration of Tax Credit. 72:31 Husband and Wife. 72:32 Veterans of Allied Forces. 72:33 Application for Exemption or Tax Credit. 72:33-a Repealed by 1994, 102:3, I, eff. July 10, 1994. 72:33-b Repealed by 2003, 299:30, eff. April 1, 2005. 72:34 Investigation of Application and Decision by Town Officials. 72:34-a Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit. 72:34-b Extensions. 72:35 Tax Credit for Service-Connected Total Disability. 72:35-a Repealed by 2003, 299:29, III, eff. April 1, 2003. 72:36 Interpretations; Rules. 72:36-a Certain Disabled Veterans. 72:36-b Repealed by 2003, 299:29, IV, eff. April 1, 2003. 72:37 Exemption for the Blind. 72:37-a Exemption for Improvements to Assist Persons With Disabilities. 72:37-b Exemption for the Disabled. 72:37-c Repealed by 2003, 299:29, V, eff. April 1, 2003. 72:38 Exemption for Aviation Facilities; Partial Reimbursement for Taxes Paid. 72:38-a Tax Deferral for Elderly and Disabled. 72:38-b Exemption for Deaf or Severely Hearing Impaired Persons; Procedure for Adoption. 72:39 Repealed by 1996, 140:10, I, eff. Jan. 1, 1998. 72:39-a Conditions for Elderly Exemption. 72:39-b Procedure for Adoption and Modification of Elderly Exemption. 72:40 Repealed by 1996, 140:10, II, eff. Jan. 1, 1998. 72:40-a Limitation. 72:40-b Publishing Prohibited. 72:41 Proration. 72:41-a Removal From State; Residency Requirement. 72:42 Repealed by 1994, 102:3, II, eff. July 10, 1994. 72:43 Repealed by 2007, 182:7, II, eff. April 1, 2007. 72:43-a to 72:43-c Repealed by 1996, 140:10, III, eff. Jan. 1, 1998. 72:43-d Repealed by 1981, 496:2, eff. June 29, 1981. 72:43-e to 72:43-g Repealed by 1996, 140:10, IV, eff. Jan. 1, 1998. 72:43-h Repealed by 1996, 140:10, V, eff. Jan. 1, 1998. 72:44 to 72:60 Repealed by 1983, 155:10, eff. June 8, 1983. 72:61 Definition of Solar Energy Systems. 72:62 Exemption for Solar Energy Systems. 72:63 Repealed by 2003, 299:29, VI, eff. April 1, 2003. 72:64 Application for Exemption. 72:65 Definition of Wind-Powered Energy System. 72:66 Exemption for Wind-Powered Energy Systems. 72:67 Repealed by 2003, 299:29, VII, eff. April 1, 2003. 72:68 Application for Exemption. 72:69 Definition of Woodheating Energy System. 72:70 Exemption for Woodheating Energy Systems. 72:71 Repealed by 2003, 299:29, VIII, eff. April 1, 2003. 72:72 Application for Exemption. 72:73 Definition of Renewable Generation Facility. 72:74 Payment in Lieu of Taxes. 72:74-a Payment in Lieu of Taxes for Combined Heat and Power Agricultural Facilities. 72:75 Definitions. 72:76 Property Tax Exemption. 72:77 Procedure for Adoption. 72:78 Application for Exemption. 72:79 Repealed by 2016, 157:2, eff. Jan. 1, 2017. 72:80 Definitions. 72:81 Property Tax Exemption. 72:82 Procedure for Adoption. 72:83 Application for Exemption. 72:84 Electric Energy Storage System; Definition. 72:85 Exemption for Electric Energy Storage Systems. 72:86 Application for Exemption. 72:87 Exemption for Renewable Generation Facilities and Electric Energy Storage Systems.
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As published
72:23-m Applicability of Exemptions.
The exemptions afforded by RSA 72:23 or 72:23-a through 72:23-k, as well as exemptions granted by other provisions of law, shall be construed to confer exemption only upon property which meets requirements of the statute under which the exemption is claimed. The burden of demonstrating the applicability of any exemption shall be upon the claimant.
Source. 1994, 378:4, eff. April 1, 1994.
Your wording
Your change, as a redline
72:23-m Applicability of Exemptions.
The exemptions afforded by RSA 72:23 or 72:23-a through 72:23-k, as well as exemptions granted by other provisions of law, shall be construed to confer exemption only upon property which meets requirements of the statute under which the exemption is claimed. The burden of demonstrating the applicability of any exemption shall be upon the claimant.
Source. 1994, 378:4, eff. April 1, 1994.
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.