Law

RSA 72 Persons and Property Liable to Taxation

New Hampshire · 72 · statute

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Contents: 136 provisions
  1. 72:1 Persons Liable.
  2. 72:1-a Repealed by 1967, 206:3, eff. Aug. 18, 1967.
  3. 72:1-b Notice of Exemption.
  4. 72:1-c Optional Collection of Resident Tax.
  5. 72:1-d Definitions.
  6. 72:2 Repealed by 1971, 476:2, eff. July 10, 1971.
  7. 72:3 Repealed by 1977, 588:12, eff. Sept. 16, 1977.
  8. 72:3-a Members of the Armed Forces.
  9. 72:4 Repealed by 1969, 136:1, eff. July 12, 1969.
  10. 72:5 Liability of Husband.
  11. 72:5-a Distribution of Resident Taxes.
  12. 72:5-b Compensation of Collector.
  13. 72:5-c Application.
  14. 72:6 Real Estate.
  15. 72:6-a Repealed by 1995, 137:9, eff. May 24, 1995.
  16. 72:7 Buildings, Etc.
  17. 72:7-a Manufactured Housing.
  18. 72:7-b Manufactured Housing.
  19. 72:7-c Exemption; Radio Towers, Antennas and Related Structures.
  20. 72:7-d Exemption; Recreational Vehicles.
  21. 72:8 Electric Plants and Pipe Lines.
  22. 72:8-a Telecommunications Poles and Conduits.
  23. 72:8-b Repealed by 1998, 304:5, eff. July 1, 2010.
  24. 72:8-c Valuation of Telecommunications Poles and Conduits; Rulemaking.
  25. 72:8-d Valuation of Electric, Gas, and Water Utility Company Distribution Assets.
  26. 72:8-e Recovery of Taxes by Electric, Gas and Water Utility Companies.
  27. 72:8-f Repealed by 2025, 266:3, VI, eff. Aug. 1, 2025.
  28. 72:9 Where Taxable.
  29. 72:10 Limitation.
  30. 72:11 Water Works; Flood Control.
  31. 72:11-a Water Works, Flood Control, Additional Provisions.
  32. 72:12 Public Utilities.
  33. 72:12-a Water and Air Pollution Control Facilities.
  34. 72:12-b Facilities Previously Exempted.
  35. 72:12-c Exemption.
  36. 72:12-d Exemption.
  37. 72:12-e Repealed by 2018, 238:2, eff. Nov. 1, 2018.
  38. 72:13 Mines, Sand, Gravel, Loam, or Other Similar Substances.
  39. 72:14 Repealed by 1972, 3:1, eff. April 30, 1972.
  40. 72:15 Repealed by 1981, 248:1, I, eff. April 1, 1981.
  41. 72:16, 72:17 Repealed by 1970, 5:8, eff. Mar. 31, 1970.
  42. 72:18 Repealed by 1971, 363:2, eff. June 28, 1971.
  43. 72:19 Corporate Stock.
  44. 72:20 Repealed by 1971, 363:3, eff. June 28, 1971.
  45. 72:21 Repealed by 1971, 363:4, eff. June 28, 1971.
  46. 72:21-a Repealed by 1961, 41:4, eff. April 1, 1961.
  47. 72:22 Burial Places.
  48. 72:22-a Assistance to Tax Exempt Organizations.
  49. 72:23 Real Estate and Personal Property Tax Exemption.
  50. 72:23-a Veterans Organization.
  51. 72:23-b American Red Cross.
  52. 72:23-c Annual List.
  53. 72:23-d New Hampshire Congregational-Christian Conference.
  54. 72:23-e Nutfield Heights Inc.
  55. 72:23-f Salemhaven, Inc.
  56. 72:23-g Letitia Pratt Foundation, Inc.
  57. 72:23-h Granges.
  58. 72:23-i Rannie Webster Foundation.
  59. 72:23-j Senior Citizens Housing Development Corporation of Claremont, Inc.
  60. 72:23-k Charitable, Nonprofit Housing Projects.
  61. 72:23-l Definition of "Charitable".
  62. 72:23-m Applicability of Exemptions.
  63. 72:23-n Voluntary Payments in Lieu of Taxes.
  64. 72:24 to 72:27 Repealed by 1957, 202:3, eff. April 1, 1958.
  65. 72:27-a Procedure for Adoption, Modification, or Rescission.
  66. 72:28 Standard and Optional Veterans' Tax Credit.
  67. 72:28-a Repealed by 2003, 299:29, I, eff. April 1, 2003.
  68. 72:28-b All Veterans' Tax Credit.
  69. 72:28-c Optional Tax Credit for Combat Service.
  70. 72:29 Definitions.
  71. 72:29-a Surviving Spouse.
  72. 72:29-b Repealed by 2003, 299:29, II, eff. April 1, 2003.
  73. 72:30 Proration of Tax Credit.
  74. 72:31 Husband and Wife.
  75. 72:32 Veterans of Allied Forces.
  76. 72:33 Application for Exemption or Tax Credit.
  77. 72:33-a Repealed by 1994, 102:3, I, eff. July 10, 1994.
  78. 72:33-b Repealed by 2003, 299:30, eff. April 1, 2005.
  79. 72:34 Investigation of Application and Decision by Town Officials.
  80. 72:34-a Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit.
  81. 72:34-b Extensions.
  82. 72:35 Tax Credit for Service-Connected Total Disability.
  83. 72:35-a Repealed by 2003, 299:29, III, eff. April 1, 2003.
  84. 72:36 Interpretations; Rules.
  85. 72:36-a Certain Disabled Veterans.
  86. 72:36-b Repealed by 2003, 299:29, IV, eff. April 1, 2003.
  87. 72:37 Exemption for the Blind.
  88. 72:37-a Exemption for Improvements to Assist Persons With Disabilities.
  89. 72:37-b Exemption for the Disabled.
  90. 72:37-c Repealed by 2003, 299:29, V, eff. April 1, 2003.
  91. 72:38 Exemption for Aviation Facilities; Partial Reimbursement for Taxes Paid.
  92. 72:38-a Tax Deferral for Elderly and Disabled.
  93. 72:38-b Exemption for Deaf or Severely Hearing Impaired Persons; Procedure for Adoption.
  94. 72:39 Repealed by 1996, 140:10, I, eff. Jan. 1, 1998.
  95. 72:39-a Conditions for Elderly Exemption.
  96. 72:39-b Procedure for Adoption and Modification of Elderly Exemption.
  97. 72:40 Repealed by 1996, 140:10, II, eff. Jan. 1, 1998.
  98. 72:40-a Limitation.
  99. 72:40-b Publishing Prohibited.
  100. 72:41 Proration.
  101. 72:41-a Removal From State; Residency Requirement.
  102. 72:42 Repealed by 1994, 102:3, II, eff. July 10, 1994.
  103. 72:43 Repealed by 2007, 182:7, II, eff. April 1, 2007.
  104. 72:43-a to 72:43-c Repealed by 1996, 140:10, III, eff. Jan. 1, 1998.
  105. 72:43-d Repealed by 1981, 496:2, eff. June 29, 1981.
  106. 72:43-e to 72:43-g Repealed by 1996, 140:10, IV, eff. Jan. 1, 1998.
  107. 72:43-h Repealed by 1996, 140:10, V, eff. Jan. 1, 1998.
  108. 72:44 to 72:60 Repealed by 1983, 155:10, eff. June 8, 1983.
  109. 72:61 Definition of Solar Energy Systems.
  110. 72:62 Exemption for Solar Energy Systems.
  111. 72:63 Repealed by 2003, 299:29, VI, eff. April 1, 2003.
  112. 72:64 Application for Exemption.
  113. 72:65 Definition of Wind-Powered Energy System.
  114. 72:66 Exemption for Wind-Powered Energy Systems.
  115. 72:67 Repealed by 2003, 299:29, VII, eff. April 1, 2003.
  116. 72:68 Application for Exemption.
  117. 72:69 Definition of Woodheating Energy System.
  118. 72:70 Exemption for Woodheating Energy Systems.
  119. 72:71 Repealed by 2003, 299:29, VIII, eff. April 1, 2003.
  120. 72:72 Application for Exemption.
  121. 72:73 Definition of Renewable Generation Facility.
  122. 72:74 Payment in Lieu of Taxes.
  123. 72:74-a Payment in Lieu of Taxes for Combined Heat and Power Agricultural Facilities.
  124. 72:75 Definitions.
  125. 72:76 Property Tax Exemption.
  126. 72:77 Procedure for Adoption.
  127. 72:78 Application for Exemption.
  128. 72:79 Repealed by 2016, 157:2, eff. Jan. 1, 2017.
  129. 72:80 Definitions.
  130. 72:81 Property Tax Exemption.
  131. 72:82 Procedure for Adoption.
  132. 72:83 Application for Exemption.
  133. 72:84 Electric Energy Storage System; Definition.
  134. 72:85 Exemption for Electric Energy Storage Systems.
  135. 72:86 Application for Exemption.
  136. 72:87 Exemption for Renewable Generation Facilities and Electric Energy Storage Systems.

Proposed changes to this act

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136 provisions

72:16, 72:17 Repealed by 1970, 5:8, eff. Mar. 31, 1970.

72:17 Repealed by 1970, 5:8, eff. Mar. 31, 1970.

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72:18 Repealed by 1971, 363:2, eff. June 28, 1971.

Repealed by 1971, 363:2, eff. June 28, 1971.

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72:19 Corporate Stock.

Stock in the corporations shall not be taxed except as otherwise specifically provided. Source. RS 39:3. CS 41:3. GL 53:7. PS 55:9. PL 60:18. RL 73:20.

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72:20 Repealed by 1971, 363:3, eff. June 28, 1971.

Repealed by 1971, 363:3, eff. June 28, 1971.

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72:21 Repealed by 1971, 363:4, eff. June 28, 1971.

Repealed by 1971, 363:4, eff. June 28, 1971.

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72:21-a Repealed by 1961, 41:4, eff. April 1, 1961.

Repealed by 1961, 41:4, eff. April 1, 1961.

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72:22 Burial Places.

All public cemeteries and all property held in trust for the benefit of public burial places are exempt from taxation. Source. 1895, 66:1. PL 60:21. RL 73:23.

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72:22-a Assistance to Tax Exempt Organizations.

In a case where a town, having no fire department is charged by fire department of another town for expenses for fighting a fire at the request of a charitable, educational or religious organization in the town, whose property is exempt from taxation, the town so charged shall have a right of action against any such organization to collect the actual costs for such fire assistance. Said charges shall be enforceable in an action of debt in the superior court. Source. 1967, 365:1, eff. Sept. 1, 1967.

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72:23 Real Estate and Personal Property Tax Exemption.

The following real estate and personal property shall, unless otherwise provided by statute, be exempt from taxation: I. (a) Lands and the buildings and structures thereon and therein and the personal property owned by the state of New Hampshire or by a New Hampshire city, town, school district, or village district unless said real or personal property is used or occupied by other than the state or a city, town, school district, or village district under a lease or other agreement the terms of which provide for the payment of properly assessed real and personal property taxes by the party using or occupying said property. The exemption provided herein shall apply to any and all taxes against lands and the buildings and structures thereon and therein and the personal property owned by the state, cities, towns, school districts, and village districts, which have or may have accrued since March 31, 1975, and to any and all future taxes which, but for the exemption provided herein, would accrue against lands and buildings and structures thereon and therein and the personal property owned by the state, cities, towns, school districts, and village districts. (b)(1)(A) All leases and other agreements, the terms of which provide for the use or occupation by others of real or personal property owned by the state or a county, city, town, school district, or village district, entered into after July 1, 1979, shall provide for the payment of properly assessed real and personal property taxes by the party using or occupying said property no later than the due date. (B) Annually, on or before April 15, the lessors of all leases and other agreements, the terms of which provide for the use or occupation by others of real or personal property owned by the state or a county, city, town, school district, or village district, including those properties identified under subparagraph (d), shall provide written notice and a copy of the lease or other agreement to the assessing officials of the municipality in which the property is located. This subparagraph does not apply to the department of transportation. (C) On or before April 15, 2021, the department of transportation shall provide to the assessing officials of the municipality in which leased property is located a copy of any lease in effect as of January 1, 2021. Thereafter on an annual basis, on or before April 15, the department of transportation shall provide to the assessing officials of the municipality in which leased property is located a copy of any new or renewed lease in effect. Such lease filing with municipal assessing officials shall not include permits, licenses, or non-lease agreements. (2) Subparagraph (1) shall not apply to leases of state-owned railroad properties which are subject to railroad taxes under the provisions of RSA 82 or which provide revenue to the state, a portion of which is distributed to cities and towns pursuant to RSA 228:69, I(a). (3) Any political subdivision of the state may adopt as an exemption from the requirement of subparagraph (1) land leased exclusively for agriculture as defined in RSA 21:34-a, II. (4) All leases and agreements described in subparagraph (1) unless exempted under subparagraphs (2) or (3) shall include a provision that "failure of the lessee to pay the duly assessed personal and real estate taxes when due shall be cause to terminate said lease or agreement by the lessor." All such leases and agreements entered into on or after January 1, 1994, shall clearly state the lessee's obligations regarding the payment of both current and potential real and personal property taxes, and shall also state whether the lessee has an obligation to pay real and personal property taxes on structures or improvements added by the lessee. Failure of the lease to contain the precise language of this subparagraph shall not affect the occupant's obligation to pay property taxes. (c) If the lessee using or occupying the property fails to pay the duly assessed personal and real estate taxes on the due date, the tax collector of the taxing district involved shall notify the lessor that the same remains unpaid. Upon receipt of said notification from the tax collector, the lessor shall terminate said lease or agreement and pay over to the tax collector from amounts received from said lease such sums as are necessary to satisfy the tax due. (d) The exemptions provided in subparagraph (a) shall apply to the lands and the buildings and structures thereon and therein and personal property owned by the university system of New Hampshire or the community college system of New Hampshire. The requirements of subparagraph (b) shall apply to all leases and other agreements entered into or renewed on or after April 1, 2006, the terms of which provide for the use or occupation by others of real or personal property owned by the university system of New Hampshire or the community college system of New Hampshire. The remedies set forth in subparagraph (c) shall be available to enforce the payment of real and personal property taxes assessed against the lessees of property owned by the university system of New Hampshire or the community college system of New Hampshire pursuant to this subparagraph. II. Lands and buildings and personal property owned and used by any county for governmental purposes, including hospitals, court houses, registry buildings, and county correctional facilities except that county farms and their lands, buildings and taxable personal property shall be taxed. III. Houses of public worship, parish houses, church parsonages, including parsonages that are rented or vacant, convents, monasteries, buildings and the lands appertaining to them owned, used and occupied directly for religious training or for other religious purposes by any regularly recognized and constituted denomination, creed or sect, organized, incorporated or legally doing business in this state and the personal property used by them for the purposes for which they are established. IV. The buildings and structures of schools, seminaries of learning, colleges, academies and universities organized, incorporated or legally doing business in this state and owned, used and occupied by them directly for the purposes for which they are established, including but not limited to the dormitories, dining rooms, kitchens, auditoriums, classrooms, infirmaries, administrative and utility rooms and buildings connected therewith, athletic fields and facilities and gymnasiums, boat houses and wharves belonging to them and used in connection therewith, and the land thereto appertaining but not including lands and buildings not used and occupied directly for the purposes for which they are organized or incorporated, and the personal property used by them directly for the purposes for which they are established, provided none of the income or profits are divided among the members or stockholders or used or appropriated for any other purpose than the purpose for which they are organized or established; provided further that if the value of the dormitories, dining rooms and kitchens shall exceed $150,000, the value thereof in excess of said sum shall be taxable. A town at an annual town meeting or the governing body of a city may vote to increase the amount of the exemption upon dormitories, dining rooms and kitchens. V. The buildings, lands and personal property of charitable organizations and societies organized, incorporated, or legally doing business in this state, owned, used and occupied by them directly for the purposes for which they are established, provided that none of the income or profits thereof is used for any other purpose than the purpose for which they are established. V-a. The real estate and personal property owned by any organization described in paragraphs I, II, III, IV or V of this section and occupied and used by another organization described in said paragraphs, but only to the extent that such real estate and personal property would be exempt from taxation under said paragraphs if such property were owned by the organization occupying and using the property, as long as any rental fee and repairs, charged by the owner, are not in clear excess of fair rental value. VI. Every charitable organization or society, except those religious and educational organizations and societies whose real estate is exempt under the provisions of paragraphs III and IV, shall annually before June 1, file with the municipality in which the property is located upon a form prescribed and provided by the board of tax and land appeals a statement of its financial condition for the preceding fiscal year and such other information as may be necessary to establish its status and eligibility for tax exemption. If any organization, otherwise qualified to receive an exemption, shall satisfy the selectmen that they were prevented by accident, mistake, or misfortune from filing an application on or before June 1, the officials may receive the application at a later date and grant an exemption thereunder for that year; but no such application shall be received or exemption granted after the local tax rate has been approved for that year. VII. For the purposes of this section, the term "charitable" shall have the meaning set forth in RSA 72:23-l. Source. 1913, 115:1. 1915, 150:1. 1921, 41:1. 1923, 70:1. PL 60:22. 1930, 4:1. 1941, 174:1. RL 73:24. 1945, 141:1. RSA 70:23. 1955, 157:1. 1957, 202:2. 1969, 113:1. 1973, 544:8. 1975, 482:1, 2. 1977, 568:8; 600:83. 1979, 182:1. 1988, 1:2; 89:11. 1991, 111:1; 306:3. 1993, 195:1. 1994, 378:1. 1999, 304:2. 2002, 190:7. 2003, 56:3. 2006, 205:2. 2011, 199:2, eff. Aug. 19, 2011; 224:361, eff. July 1, 2011. 2017, 168:1, eff. June 28, 2017. 2018, 232:1, eff. Jan. 1, 2019. 2020, 33:6, eff. Jan. 1, 2021. 2024, 183:1, eff. April 1, 2025. 2025, 303:1, eff. July 1, 2025.

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72:23-a Veterans Organization.

The real estate and the personal property owned, occupied and used directly by the New Hampshire Veterans Association, the United Spanish War Veterans, Veterans of Foreign Wars, the American Legion, the Disabled American Veterans, Sons of Union Veterans of the Civil War, Veterans of World War I Incorporated and any other veterans organization incorporated by Act of Congress or of its departments or local chapters or posts, shall be exempt from taxation. Source. 1957, 202:4. 1961, 233:1. 1969, 406:1. 1993, 73:2, eff. June 22, 1993.

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72:23-b American Red Cross.

The real estate and the personal property belonging to the American National Red Cross shall be exempt from taxation. Source. 1957, 202:4, eff. April 1, 1958.

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72:23-c Annual List.

I. Every religious, educational and charitable organization, Grange, the Veterans of Foreign Wars, the American Legion, the Disabled American Veterans, the American National Red Cross and any other national veterans association shall annually, on or before April 15, file a list of all real estate and personal property owned by them on which exemption from taxation is claimed, upon a form prescribed and provided by the board of tax and land appeals, with the selectmen or assessors of the place where such real estate and personal property are taxable. If any such organization or corporation shall willfully neglect or refuse to file such list upon request therefor, the selectmen may deny the exemption. If any organization, otherwise qualified to receive an exemption, shall satisfy the selectmen or assessors that they were prevented by accident, mistake or misfortune from filing an application on or before April 15, the officials may receive the application at a later date and grant an exemption thereunder for that year; but no such application shall be received or exemption granted after the local tax rate has been approved for that year. II. City assessors, boards of selectmen, and other officials having power to act under the provisions of this chapter to grant or deny tax exemptions to religious, educational, and charitable organizations shall have the authority to request such materials concerning the organization seeking exemption including its organizational documents, nature of membership, functions, property and the nature of that property, and such other information as shall be reasonably required to make determinations of exemption of property under this chapter. Such information shall be provided within 30 days of a written request. Failure to provide information requested under this section shall result in a denial of exemption unless it is found that such requests were unreasonable. Source. 1957, 202:4. 1961, 233:2. 1973, 544:8. 1983, 8:2. 1988, 1:3. 1991, 306:4. 1994, 378:2, eff. April 1, 1994.

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72:23-d New Hampshire Congregational-Christian Conference.

The real estate and personal property owned by the New Hampshire Congregational-Christian Conference, or a subsidiary corporation thereof, occupied and used by the conference or the subsidiary corporation to provide community housing for elderly persons, if none of the income or profits of the community housing is used for any purpose other than the purpose for which the housing is established, shall be exempt from taxation. For the purpose of this paragraph an elderly person is one who is 62 years or more of age. The age of the head of the family determines the eligibility of the family unit in the community housing. On or before December 1 of each year the owner of the community housing shall pay to the town or city in which the property is situated, in lieu of taxes, a sum representing 10 percent of the shelter rent received by the owner during the preceding calendar year. For cause shown, having in mind the nature and purpose of the corporation, the board of tax and land appeals may abate all or a portion of the payment in lieu of taxes in any year. The owner shall on or before June 1 of each year file with the municipality in which the property is located, upon a form prescribed and provided by the board of tax and land appeals, a statement of its financial condition for the preceding fiscal year and such other information as the board of tax and land appeals requires. Source. 1965, 189:1. 1973, 544:8, 13. 1988, 1:3. 1991, 306:4, eff. April 1, 1992.

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72:23-e Nutfield Heights Inc.

The real estate and personal property of Nutfield Heights Inc., a nonprofit corporation sponsored by Derry and Londonderry United Methodist Churches to provide community housing for elderly persons, if none of the income or profits of the community housing is used for any purpose other than the purpose for which the housing is established, shall be exempt from taxation. For the purpose of this section an elderly person is one who is 62 years or more of age. The age of the head of the family determines the eligibility of the family unit in the community housing. On or before December 1 of each year the owner of the community housing shall pay to the town or city in which the property is situated, in lieu of taxes, a sum representing 10 percent of the shelter rent received by the owner during the preceding calendar year. For cause shown, having in mind the nature and purpose of the corporation, the board of tax and land appeals may abate all or a portion of the payment in lieu of taxes in any year. The owner shall on or before June 1 of each year file with the municipality in which the property is located, upon a form prescribed and provided by the board of tax and land appeals, a statement of its financial condition for the preceding fiscal year and such other information as the board of tax and land appeals requires. Source. 1970, 23:1. 1973, 544:8, 13. 1988, 1:3. 1991, 306:4, eff. April 1, 1992.

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72:23-f Salemhaven, Inc.

The real estate and personal property of Salemhaven, Inc., a nonprofit New Hampshire corporation occupied and used by said Salemhaven, Inc., to provide community health care facilities for persons in need of the same in the town of Salem and surrounding areas, pursuant to the rules and regulations of the United States Department of Housing and Urban Development, United States Department of Health, Education and Welfare, and the state of New Hampshire department of health and human services, if none of the income or profits of the community health care facility is used for any purpose other than the purpose for which the facility is established, shall be exempt from taxation, and shall be limited to the 97-99 Geremonty Drive site, the original structure plus any additions to original site. On or before December 1 of each year the owner of the community health care facility shall pay to the town or city in which the property is situated, in lieu of taxes, a sum representing 10 percent of the shelter rent received by the owner during the preceding calendar year. For cause shown, having in mind the nature and purpose of the corporation, the board of tax and land appeals may abate all or a portion of the payment in lieu of taxes in any year. The owner shall on or before June 1 of each year file with the municipality in which the property is located, upon a form prescribed and provided by the board of tax and land appeals, a statement of its financial condition for the preceding fiscal year and such other information as the board of tax and land appeals requires. Source. 1977, 568:7. 1983, 291:1, I. 1991, 306:4, eff. April 1, 1992.

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72:23-g Letitia Pratt Foundation, Inc.

The real estate and personal property of Letitia Pratt Foundation, Inc., a nonprofit corporation providing community housing for physically disabled and elderly persons, if none of the income or profits of the community housing is used for any purpose other than the purpose for which the housing is established, shall be exempt from taxation. For the purpose of this section an elderly person is one who is 62 years or more of age. The age of the head of the family determines the eligibility of the family unit in the community housing. On or before December 1 of each year the owner of the community housing shall pay to the town or city in which the property is situated, in lieu of taxes, a sum representing 10 percent of the shelter rent received by the owner during the preceding calendar year. For cause shown, having in mind the nature and purpose of the corporation, the board of tax and land appeals may abate all or a portion of the payment in lieu of taxes in any year. The owner shall on or before June 1 of each year file with the municipality in which the property is located, upon a form prescribed and provided by the board of tax and land appeals, a statement of its financial condition for the preceding fiscal year and such other information as the board of tax and land appeals requires. Source. 1978, 40:25. 1990, 140:2, X. 1991, 306:4, eff. April 1, 1992.

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72:23-h Granges.

The real estate and personal property owned by Granges which are incorporated in this state shall be exempt from property taxes. If such property is rented for business purposes, the real estate shall not be exempt. Source. 1983, 8:1, eff. Mar. 17, 1983.

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72:23-i Rannie Webster Foundation.

The real estate and personal property of the Rannie Webster Foundation, a nonprofit corporation which provides convalescent care and elderly housing for elderly persons through the Webster Pines Homes in Rye, New Hampshire, if none of the income or profits of the elderly housing is used for any purpose other than the purpose for which the housing is established, shall be exempt from taxation. For the purpose of this section an elderly person is one who is 62 years or more of age. The age of the head of the family determines the eligibility of the family unit in the elderly housing. On or before December 1 of each year the owner of the elderly housing shall pay to the town or city in which the property is situated, in lieu of taxes, a sum representing 10 percent of the shelter rent received by the owner during the preceding calendar year. For cause shown, having in mind the nature and purpose of the corporation, the board of tax and land appeals may abate all or a portion of the payment in lieu of taxes in any year. The owner shall on or before June 1 of each year file with the municipality in which the property is located, upon a form prescribed and provided by the board of tax and land appeals, a statement of its financial condition for the preceding fiscal year and such other information as the board of tax and land appeals requires. Source. 1986, 84:1. 1988, 1:4. 1991, 306:5, eff. April 1, 1992.

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72:23-j Senior Citizens Housing Development Corporation of Claremont, Inc.

I. The real estate and personal property of the Senior Citizens Housing Development Corporation of Claremont, Inc., a nonprofit New Hampshire corporation which provides housing for elderly persons, shall, if none of the income or profits is used for any purpose other than the purpose for which such housing was established, be exempt from taxation. II. On or before November 1 of each year the owner of the housing project shall enter into an agreement with the municipality in which the property is situated to pay the municipality, on December 1 of each year, a sum in lieu of taxes to defray the costs of municipal, non-utility, services. Failing mutual agreement, the sum paid on December 1 of each year shall be an amount not to exceed the lower of 10 percent of the shelter rent received by the owner from all sources during the preceding calendar year, not including security deposits received from residents of the housing project, for shelter and care of residents within the project, or a sum equivalent to that derived from the application of the current municipal, non-school, portion of the local tax rate against the net local assessed value of the project. For cause shown and at any time, keeping in mind the nature and purpose of the project, the municipality or the board of tax and land appeals may refund or abate all or a portion of the payment in lieu of taxes in any year. The owner shall on or before June 1 of each year file with the municipality in which the property is located, upon a form prescribed and provided by the board of tax and land appeals, a statement of its financial condition for the preceding fiscal year and such other information as the board of tax and land appeals requires. Source. 1987, 194:1. 1991, 306:6, eff. April 1, 1992.

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72:23-k Charitable, Nonprofit Housing Projects.

I. The real estate and personal property of charitable, nonprofit community housing and community health care facilities for elderly and disabled persons, if none of the income or profits is used for any purpose other than community housing or community health care, shall be exempt from taxation. This exemption shall apply to housing and health care facilities situated within New Hampshire which are sponsored or owned by nonprofit, charitable corporations or organizations, located within or outside of the state, and to projects organized, operated, or assisted under state law or pursuant to rules and regulations of the United States Department of Housing and Urban Development, the United States Department of Health and Human Services, or any successor agency. For the purposes of this section an elderly person is one who is 62 years or more of age. The age of the head of the family determines the eligibility of the family unit in the project. For the purposes of this section, the term "charitable" shall have the meaning set forth in RSA 72:23-l. II. On or before November 1 of each year the owner of the housing project shall enter into an agreement with the municipality in which the property is situated to pay the municipality, on December 1 of each year, a sum in lieu of taxes to defray the costs of municipal, non-utility, services. Failing mutual agreement, the sum paid on December 1 of each year shall be an amount not to exceed the lower of 10 percent of the shelter rent received by the owner from all sources during the preceding calendar year, not including security deposits received from residents of the housing project, for shelter and care of residents within the project, or a sum equivalent to that derived from application of the current municipal, non-school, portion of the local tax rate against the net local assessed value of the project. For cause shown and at any time, keeping in mind the nature and purpose of the project, the municipality or the board of tax and land appeals may refund or abate all or a portion of the payment in lieu of taxes in any year. The owner shall on or before June 1 of each year file with the municipality in which the property is located, upon a form prescribed and provided by the board of tax and land appeals, a statement of its financial condition for the preceding fiscal year and such other information as the board of tax and land appeals requires. Source. 1987, 194:1. 1990, 140:2, X. 1991, 111:2, 3; 306:7, eff. April 1, 1992.

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72:23-l Definition of "Charitable".

The term "charitable" as used to describe a corporation, society or other organization within the scope of this chapter, including RSA 72:23 and 72:23-k, shall mean a corporation, society or organization established and administered for the purpose of performing, and obligated, by its charter or otherwise, to perform some service of public good or welfare advancing the spiritual, physical, intellectual, social or economic well-being of the general public or a substantial and indefinite segment of the general public that includes residents of the state of New Hampshire, with no pecuniary profit or benefit to its officers or members, or any restrictions which confine its benefits or services to such officers or members, or those of any related organization. The fact that an organization's activities are not conducted for profit shall not in itself be sufficient to render the organization "charitable" for purposes of this chapter, nor shall the organization's treatment under the United States Internal Revenue Code of 1986, as amended. This section is not intended to abrogate the meaning of "charitable" under the common law of New Hampshire. Source. 1991, 111:4. 1994, 378:3, eff. April 1, 1994.

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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.

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72:23-n Voluntary Payments in Lieu of Taxes.

The governing body of any municipality may enter into negotiations for a voluntary payment in lieu of taxes from otherwise fully or partially tax exempt properties, and may accept from such properties a voluntary payment in lieu of taxes. Source. 1996, 208:1, eff. June 10, 1996.

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72:24 to 72:27 Repealed by 1957, 202:3, eff. April 1, 1958.

to 72:27 Repealed by 1957, 202:3, eff. April 1, 1958.

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72:27-a Procedure for Adoption, Modification, or Rescission.

I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner: (a) In a town, other than a town that has adopted a charter pursuant to RSA 49-D, the question shall be placed on the warrant of a special or annual town meeting, by the governing body or by petition pursuant to RSA 39:3. (b) In a city or town that has adopted a charter pursuant to RSA 49-C or RSA 49-D, the legislative body may consider and act upon the question in accordance with its normal procedures for passage of resolutions, ordinances, and other legislation. In the alternative, the legislative body of such municipality may vote to place the question on the official ballot for any regular municipal election. II. The vote shall specify the provisions of the property tax exemption or credit, the amount of such exemption or credit, and the manner of its determination, as listed in paragraph I. If a majority of those voting on the question vote "yes," the exemption or credit shall take effect within the town or city, on the date set by the governing body, or in the tax year beginning April 1 following its adoption, whichever shall occur first. III. A municipality may modify, if applicable, or rescind the exemption or credits provided in paragraph I in the manner described in this section. IV. An amendment to a statutory provision listed in paragraph I related to an exemption or credit amount or to the eligibility or application of an exemption or credit, shall apply in a municipality which previously adopted the provision only after the municipality complies with the procedure in this section, unless otherwise expressly required by law. Source. 2003, 299:1; 299:23. 2004, 170:3. 2008, 224:3, eff. July 1, 2008. 2016, 217:2, eff. Aug. 8, 2016. 2017, 179:1, eff. Aug. 28, 2017. 2019, 327:3, eff. Oct. 15, 2019. 2021, 200:2, Pt. II, Sec. 1, eff. Oct. 9, 2021.

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72:28 Standard and Optional Veterans' Tax Credit.

I. The standard veterans' tax credit shall be $50. II. The optional veterans' tax credit, upon adoption by a city or town pursuant to RSA 72:27-a, shall be an amount from $51 up to $750. The optional veterans' tax credit shall replace the standard veterans' tax credit in its entirety and shall not be in addition thereto. III. Either the standard veterans' tax credit or the optional veterans' tax credit shall be subtracted each year from the property tax on the veteran's residential property. However, the surviving spouse of a resident who suffered a service-connected death may have the amount subtracted from the property tax on any real property in the same municipality where the surviving spouse is a resident. IV. The following persons shall qualify for the standard veterans' tax credit or the optional veterans' tax credit: (a) Every resident of this state who is a veteran, as defined in RSA 21:50, and served not less than 90 days on active service in the armed forces of the United States in any qualifying war or armed conflict listed in this section, and continues to serve or was honorably discharged or an officer who continues to serve or was honorably separated from service; or the spouse or surviving spouse of such resident, provided that training for active duty by a member of the national guard or reserve shall be included as service under this subparagraph; (b) Every resident of this state who was terminated from the armed forces because of service-connected disability; or the surviving spouse of such resident; and (c) The surviving spouse of any resident who suffered a service-connected death. V. Service in a qualifying war or armed conflict shall be as follows: (a) "World War I" between April 6, 1917 and November 11, 1918, extended to April 1, 1920 for service in Russia; provided that military or naval service on or after November 12, 1918 and before July 2, 1921, where there was prior service between April 6, 1917 and November 11, 1918 shall be considered as World War I service; (b) "World War II" between December 7, 1941 and December 31, 1946; (c) "Korean Conflict" between June 25, 1950 and January 31, 1955; (d) "Vietnam Conflict" between December 22, 1961 and May 7, 1975; (e) "Vietnam Conflict" between July 1, 1958 and December 22, 1961, if the resident earned the Vietnam service medal or the armed forces expeditionary medal; (f) "Persian Gulf War" between August 2, 1990 and the date thereafter prescribed by Presidential proclamation or by law; and (g) Any other war or armed conflict that has occurred since May 8, 1975, and in which the resident earned an armed forces expeditionary medal or theater of operations service medal. Source. 1871, 13:1. GL 54:2. PS 56:4. 1907, 95:1. 1919, 54:1. 1921, 12:3; 103:1. 1923, 68:2. PL 60:26. 1941, 157:1. RL 73:29. 1943, 174:1. 1944, 4:1. 1947, 240:1, par. 29. 1949, 167:1. 1951, 132:1. RSA 72:28. 1955, 289:1. 1963, 49:1; 118:1; 324:1. 1967, 35:1, 2; 219:1, 2. 1971, 303:1. 1975, 282:1. 1976, 42:1, 2. 1977, 61:1. 1979, 288:2. 1981, 215:1. 1989, 64:1; 270:1. 1991, 70:3-6. 1992, 70:3. 1993, 73:3, 10; 262:1. 2003, 299:2. 2005, 126:1, eff. April 1, 2006. 2013, 254:2, eff. July 24, 2013. 2016, 217:9, eff. Aug. 8, 2016. 2018, 148:1, eff. Apr. 1, 2018. 2022, 121:1, eff. July 26, 2022.

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72:28-a Repealed by 2003, 299:29, I, eff. April 1, 2003.

Repealed by 2003, 299:29, I, eff. April 1, 2003.

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72:28-b All Veterans' Tax Credit.

I. A town or city may adopt or rescind the all veterans' property tax credit granted under this section by the procedure in RSA 72:27-a. II. The credit granted under this section shall be the same as the amount of the standard or optional veterans' tax credit in effect in the town or city under RSA 72:28. A town or city with an existing standard or optional veterans' tax credit under RSA 72:28 prior to August 18, 2016, adopting the credit under this section, may phase in the amount of the all veterans' tax credit over a 3-year period to match the standard or optional veterans' tax credit. III. The all veterans' tax credit shall be subtracted each year from the property tax on the veteran's residential property. IV. A person shall qualify for the all veterans' tax credit if the person is a resident of this state who is a veteran, as defined in RSA 21:50, and served not less than 90 days on active service in the armed forces of the United States and continues to serve or was honorably discharged or an officer who continues to serve or was honorably separated from service; or the spouse or surviving spouse of such resident, provided that training for active duty or state active duty by a member of the national guard or reserve shall be included as service under this paragraph; provided however that the person is not eligible for and is not receiving a credit under RSA 72:28 or RSA 72:35. Source. 2016, 217:1, eff. Aug. 8, 2016. 2017, 109:1, eff. June 8, 2017. 2022, 121:2, eff. July 26, 2022.

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72:28-c Optional Tax Credit for Combat Service.

I. A town or city may adopt or rescind an optional tax credit for combat service pursuant to the procedure provided in RSA 72:27-a. II. The optional tax credit for combat service, upon adoption by a city or town pursuant to RSA 72:27-a, shall be an amount from $50 up to $500. The tax credit for combat service shall be subtracted each year from the property tax on the qualifying service member's residential real estate, as defined in RSA 72:29, II. III. To qualify for the tax credit for combat service, a person shall be a resident of this state engaged at any point during the taxable period in combat service as a member of the New Hampshire national guard or a reserve component of the Unites States armed forces, called to active duty. For purposes of this section, and in accordance with Internal Revenue Service Publication 3, Armed Forces Tax Guide, "combat service" shall mean military service in one of the following areas: (a) An active combat area as designated by the President in an Executive Order, for which the service member receives special pay for duty subject to hostile fire or imminent danger as certified by the Department of Defense. (b) A support area as designated by the Department of Defense in direct sustainment of military operations in the combat zone, for which the service member receives special pay for duty subject to hostile fire or imminent danger as certified by the Department of Defense. (c) Service in a contingency operation as designated by the Department of Defense, for which the service member receives special pay for duty subject to hostile fire or imminent danger as certified by the Department of Defense. IV. The application for the tax credit under this section shall be accompanied by the service member's military orders, and shall include such information as may be required for the assessor's office to verify the dates of combat service. V. A tax credit for combat service shall be in lieu of, and not in addition to, the optional veteran's tax credit under RSA 72:28 or the all veterans' tax credit under RSA 72:28-b. The service member shall be eligible for the credit in each tax year in which the combat service occurs, but the credit may be prorated in the second tax year based on the duration of combat service. Source. 2018, 151:1, eff. Jan. 1, 2019.

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72:29 Definitions.

I. The word "resident" as used in RSA 72:28 , RSA 72:28-b, and RSA 72:28-c shall mean a person who has resided in this state for at least one year preceding April 1, in the year in which the tax credit is claimed. II. The term "residential real estate" for the purposes of RSA 72:28-34, inclusive, shall mean the real estate which the person qualified for an exemption or a tax credit thereunder occupies as his principal place of abode together with any land or buildings appurtenant thereto and shall include manufactured housing if used for said purpose. III. "Exemption" as used in RSA 72 shall mean the amount of money to be deducted from the assessed valuation, for property tax purposes, of real property. IV. The term "tax credit" as used in RSA 72 shall mean the amount of money to be deducted from the person's tax bill. V. The term "surviving spouse" as used in RSA 72 shall not include a surviving spouse that has remarried, but if the surviving spouse is later divorced, his or her status as the surviving spouse of a veteran is regained. If the surviving spouse remarries and the new husband or wife dies, he or she shall be deemed the widow or widower of the latest spouse and shall not revert to the status of a surviving spouse of a veteran. VI. For purposes of RSA 72:28, 28-b, 28-c, 29-a, 30, 31, 32, 33, 35, 36-a, 37, 37-a, 37-b, 38-a, 39-a, 62, 66, and 70, the ownership of real estate, as expressed by such words as "owner," "owned" or "own," shall include those who have placed their property in a grantor/revocable trust or who have equitable title or the beneficial interest for life in the subject property. VII. The term "theater of operations service medal" for the purposes of RSA 72:28-34 shall mean any medal, ribbon, or badge awarded to a member of the armed forces which establishes that the member served in a theater of war or armed conflict, as determined by the director of the division of veterans services with written notification to the department of revenue administration. Source. 1947, 240:1, par. 29-g. RSA 72:29. 1955, 289:4. 1963, 118:2. 1991, 70:9, 10. 1993, 73:4. 1994, 102:1; 390:7. 1995, 265:12. 2004, 170:2; 238:1. 2010, 119:7. 2011, 138:1, eff. April 1, 2011. 2016, 217:3, 5, eff. Aug. 8, 2016. 2018, 151:2, 3, eff. Jan. 1, 2019. 2019, 273:7, eff. Sept. 17, 2019.

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72:29-a Surviving Spouse.

I. The surviving spouse of any person who was killed or died while on active duty in the armed forces of the United States or any of the armed forces of any of the governments associated with the United States in the wars, conflicts or armed conflicts, or combat zones set forth in RSA 72:28, shall receive a tax credit in the amount of $700 for the taxes due upon the surviving spouse's real and personal property, whether residential or not, in the same municipality where the surviving spouse is a resident. II. Upon the adoption of this paragraph by a city or town as provided in RSA 72:27-a, the surviving spouse of any person who was killed or died while on active duty in the armed forces of the United States or any of the armed forces of any of the governments associated with the United States in the wars, conflicts or armed conflicts, or combat zones set forth in RSA 72:28, shall receive a tax credit in the amount from $701 up to $2,000 for the taxes due upon the surviving spouse's real and personal property, whether residential or not, in the same municipality where the surviving spouse is a resident. Source. 1963, 174:2. 1967, 219:3. 1969, 56:1. 1975, 277:1. 1990, 125:3. 1991, 70:11. 1993, 73:5. 2003, 299:3, eff. April 1, 2003.

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72:29-b Repealed by 2003, 299:29, II, eff. April 1, 2003.

Repealed by 2003, 299:29, II, eff. April 1, 2003.

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72:30 Proration of Tax Credit.

If any entitled person or persons shall own a fractional interest in residential real estate, each such entitled person shall be granted a tax credit in proportion to his or her interest therein with other persons so entitled, but in no case shall the total tax credit exceed the tax credit allowed under RSA 72:28, I or II, or RSA 72:28-b, except as provided in RSA 72:31. Source. 1947, 240:1, par. 29-a. 1949, 167:2. RSA 72:30. 1955, 289:2. 1967, 219:4. 1991, 70:14. 2003, 299:4, eff. April 1, 2003. 2016, 217:4, eff. Aug. 8, 2016.

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72:31 Husband and Wife.

A husband and wife, each qualifying for a tax credit, shall each be granted a tax credit upon their residential real estate as provided under RSA 72:28, I or II, or RSA 72:28-b. Source. 1947, 240:1, par. 29-b. RSA 72:31. 1955, 289:3. 1967, 219:5. 1991, 70:14. 2003, 299:5, eff. April 1, 2003. 2016, 217:4, eff. Aug. 8, 2016.

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72:32 Veterans of Allied Forces.

Any person otherwise entitled under the provisions of RSA 72:28, 28-b, 30 and 31 who being a citizen of the United States, or being a resident of New Hampshire, at the time of his or her entry therein, served on active duty in the armed forces of any of the governments associated with the United States in the wars, conflicts, or armed conflicts set forth in RSA 72:28, shall be entitled to the tax credit authorized by RSA 72:28 or RSA 72:28-b. Source. 1947, 240:1, par. 29-c. 1949, 291:4. RSA 72:32. 1967, 206:4. 1991, 70:14, eff. April 1, 1992. 2016, 217:4, eff. Aug. 8, 2016.

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72:33 Application for Exemption or Tax Credit.

I. No person shall be entitled to the exemptions or tax credits provided by RSA 72:28, 28-b, 28-c, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 38-b, 39-b, 62, 66, and 70 unless the person has filed with the selectmen or assessors, by April 15 preceding the setting of the tax rate, a permanent application therefor, signed under penalty of perjury, on a form approved and provided by the commissioner of revenue administration, showing that the applicant is the true and lawful owner of the property on which the exemption or tax credit is claimed and that the applicant was duly qualified upon April 1 of the year in which the exemption or tax credit is first claimed, or, in the case of financial qualifications, that the applicant is duly qualified at the time of application. The form shall include the following and such other information deemed necessary by the commissioner: (a) Instructions on completing and filing the form, including an explanation of the grounds for requesting tax exemptions and credits pursuant to RSA 72. (b) Sections for information concerning the applicant, the property for which the relief is sought, and other properties owned by the person applying. (c) A section explaining the appeal procedure and stating the appeal deadline in the event the municipality denies the tax relief request in whole or in part. (d) A place for the applicant's signature with a certification by the person applying that the application has a good faith basis and the facts in the application are true. I-a. If any person, otherwise qualified to receive an exemption or credit, shall satisfy the selectmen or assessors that he or she was prevented by accident, mistake, or misfortune from filing a permanent application or amended permanent application on or before April 15 of the year in which he or she desires the exemption to begin, said officials may receive the application at a later date and grant an exemption or credit for that year; but no such application shall be received or exemption or credit granted after the local tax rate has been approved for that year. I-b. Notwithstanding the April 15 application deadline in paragraph I, a person may apply for the tax credit for combat service under RSA 72:28-c at any point during the tax year in which the person is engaged in combat service. If the application is received and granted after the tax rate for the city or town is set, the credit shall be applied to the balance of tax payments due for that year. If a person is deemed eligible for the tax credit after taxes have been billed and paid for the tax year in which the person served, the credit shall be applied in the following year. II. Any person who changes residence after filing such a permanent application shall file an amended permanent application on or before December 1 immediately following the change of residence. The filing of the permanent application shall be sufficient for said persons to receive these exemptions or tax credits on an annual basis so long as the applicant does not change residence. III. If the selectmen or assessors are satisfied that the applicant has willfully made any false statement in the application to obtain an exemption or tax credit, they may refuse to grant the exemption or tax credit. IV. [Repealed.] V. In addition to the above requirements, applicants for exemption who claim ownership pursuant to RSA 72:29, VI shall file with their application an additional statement signed under penalty of perjury, on a form approved and provided by the commissioner of revenue administration, showing they meet the requirements of RSA 72:29, VI. VI. The assessing officials may require applicants for any exemption or tax credit to file the information listed in RSA 72:34, or the statement required by RSA 72:33, V periodically but no more frequently than annually. Failure to file such periodic statements may, at the discretion of the assessing officials, result in a loss of the exemption or tax credit for that year. Source. 1947, 240:1, par. 29-d. RSA 72:33. 1969, 55:1. 1973, 544:8. 1977, 502:1. 1983, 155:8; 385:1. 1987, 325:1. 1991, 70:14. 1994, 102:2; 390:3, 8. 1995, 265:3, 20. 1996, 140:7. 1997, 281:1. 2003, 131:1; 299:6, 25, 26. 2007, 182:3, eff. April 1, 2007. 2016, 217:6, eff. Aug. 8, 2016. 2018, 151:4, 5, eff. Jan. 1, 2019.

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72:33-a Repealed by 1994, 102:3, I, eff. July 10, 1994.

Repealed by 1994, 102:3, I, eff. July 10, 1994.

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72:33-b Repealed by 2003, 299:30, eff. April 1, 2005.

Repealed by 2003, 299:30, eff. April 1, 2005.

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72:34 Investigation of Application and Decision by Town Officials.

I. On receipt of an application provided for in RSA 72:33 or RSA 72:38-a, the selectmen or assessors shall examine it as to the right to the tax exemption, tax deferral or tax credit, the ownership of the property listed, and, if necessary, the encumbrances reported. II. For those exemptions having income or asset limitations, the assessing officials may request true copies of any documents as needed to verify eligibility. Unless otherwise provided for by law, all documents submitted with an application or as requested, as provided for in paragraphs I and II, and any copies shall be considered confidential, handled so as to protect the privacy of the individual, and not used for any purpose other than the specific statutory purposes for which the information was originally obtained. All documents and copies of such documents submitted by the applicant shall be returned to the applicant after a decision is made on the application. III. The assessing officials shall grant the exemption, deferral, or tax credit if: (a) They are satisfied that the applicant has not willfully made any false statement in the application for the purpose of obtaining the exemption, deferral, or tax credit; and (b) The applicant cooperated with their requests under paragraph II, if it applies. IV. On or before July 1 prior to the date of notice of tax under RSA 72:1-d, the selectmen or assessors shall send by first class mail a written decision to any taxpayer who timely requests an exemption or tax credit. On or before July 1 following the date of notice of tax under RSA 72:1-d, the selectmen or assessors shall send by first class mail a written decision to any taxpayer who timely requests a deferral. This decision shall be sent on a form to be prepared by the department of revenue administration. The decision shall advise the taxpayer of the municipality's decision and shall inform the taxpayer of the appeal procedure set forth in RSA 72:34-a. Failure to respond shall constitute denial. Municipalities may, at their option, require the taxpayer to furnish a self-addressed envelope with sufficient postage for the mailing of this written decision. Source. 1947, 240:1, par. 29-e. RSA 72:34. 1969, 183:1. 1981, 188:1. 1991, 70:15, 16. 1995, 265:4. 2003, 299:7. 2004, 170:4. 2006, 30:1, eff. June 3, 2006.

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72:34-a Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit.

Whenever the selectmen or assessors refuse to grant an applicant an exemption, deferral, or tax credit to which the applicant may be entitled under the provisions of RSA 72:23, 23-d, 23-e, 23-f, 23-g, 23-h, 23-i, 23-j, 23-k, 28, 28-b, 28-c, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 38-a, 38-b, 39-a, 39-b, 41, 42, 62, 66, or 70 the applicant may appeal in writing, on or before September 1 following the date of notice of tax under RSA 72:1-d, to the board of tax and land appeals or the superior court, which may order an exemption, deferral, or tax credit, or an abatement if a tax has been assessed. Source. 1969, 183:2. 1973, 544:13. 1975, 127:2. 1982, 42:88. 1983, 155:9. 1987, 325:2. 1991, 70:17; 306:8. 1994, 390:5. 1995, 265:5. 1996, 140:8. 2003, 131:2, eff. April 1, 2003. 2016, 217:7, eff. Aug. 8, 2016. 2018, 151:6, eff. Jan. 1, 2019.

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