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  2. 72:1-a Repealed by 1967, 206:3, eff.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  6. 72:2 Repealed by 1971, 476:2, eff.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  7. 72:3 Repealed by 1977, 588:12, eff.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  9. 72:4 Repealed by 1969, 136:1, eff.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  15. 72:6-a Repealed by 1995, 137:9, eff.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  23. 72:8-b Repealed by 1998, 304:5, eff.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  27. 72:8-f Repealed by 2025, 266:3, VI, eff.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  37. 72:12-e Repealed by 2018, 238:2, eff.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  39. 72:14 Repealed by 1972, 3:1, eff.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  40. 72:15 Repealed by 1981, 248:1, I, eff.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  41. 72:16, 72:17 Repealed by 1970, 5:8, eff.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  42. 72:18 Repealed by 1971, 363:2, eff.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  44. 72:20 Repealed by 1971, 363:3, eff.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  45. 72:21 Repealed by 1971, 363:4, eff.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  46. 72:21-a Repealed by 1961, 41:4, eff.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.

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136 provisions

72:34-b Extensions.

Extensions of filing deadlines in RSA 72 for filing deferral applications and appeals shall be in accordance with RSA 76:16-d. Source. 1995, 265:6. 2007, 182:4, eff. April 1, 2007.

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72:35 Tax Credit for Service-Connected Total Disability.

I. Any person who has been honorably discharged or an officer honorably separated from the military service of the United States and who has total and permanent service-connected disability, or who is a double amputee or paraplegic because of service-connected injury, or the surviving spouse of such a person, shall receive a standard yearly tax credit in the amount of $700 of property taxes on the person's residential property. I-a. The optional tax credit for service-connected permanent and total disability, upon adoption by a city or town pursuant to RSA 72:27-a, shall be an amount from $701 up to $5,000. The optional tax credit for service-connected permanent and total disability shall replace the tax credits pursuant to RSA 72:28, 72:28-b, 72:28-c, and 72:36-a in its entirety and shall not be in addition thereto. I-b. Either the standard tax credit for service-connected total disability or the optional tax credit for service-connected total disability shall be subtracted each year from the property tax on the person's residential property. II. The standard or optional tax credit under this section may be applied only to property which is occupied as the principal place of abode by the disabled person or the surviving spouse. The tax credit may be applied to any land or buildings appurtenant to the residence or to manufactured housing if that is the principal place of abode. III. (a) Any person applying for the standard or optional tax credit under this section shall furnish to the assessors or selectmen certification from the United States Department of Veterans' Affairs that the applicant is rated totally and permanently disabled from service connection. The assessors or selectmen shall accept such certification as conclusive on the question of disability unless they have specific contrary evidence and the applicant, or the applicant's representative, has had a reasonable opportunity to review and rebut that evidence. The applicant shall also be afforded a reasonable opportunity to submit additional evidence on the question of disability. (b) Any decision to deny an application shall identify the evidence upon which the decision relied and shall be made within the time period provided by law. (c) Any tax credit shall be divided evenly among the number of tax payments required annually by the town or city so that a portion of the tax credit shall apply to each tax payment to be made. Source. 1947, 240:1, par. 29-f. RSA 72:35. 1955, 283:1. 1963, 174:1. 1967, 219:6. 1969, 54:1. 1973, 553:1. 1975, 277:2. 1983, 95:1. 1989, 64:3. 1991, 70:17. 1993, 73:6, 7. 2000, 54:1. 2003, 299:8, eff. April 1, 2003. 2018, 105:1, eff. Jan. 1, 2019. 2025, 15:1, eff. July 13, 2025.

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72:35-a Repealed by 2003, 299:29, III, eff. April 1, 2003.

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

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72:36 Interpretations; Rules.

The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to: I. The commissioner's interpretation of RSA 72:28, 72:28-b, 72:28-c, 72:29, 72:29-a, 72:30, 72:31, 72:32, 72:33, 72:34, 72:34-a, 72:35, 72:36-a, 72:37, 72:37-a, 72:37-b, 72:38-a, 72:38-b, 72:39-a, 72:39-b, 72:41, 72:62, 72:66, 72:70; 72:85, and 72:87; and II. The uniform observance and enforcement in the state of said sections. Source. 1949, 167:3. RSA 72:36. 1973, 544:8. 1981, 128:14. 1993, 73:8. 2003, 299:9. 2007, 182:5, eff. April 1, 2007. 2016, 217:8, eff. Aug. 8, 2016. 2018, 151:7, eff. Jan. 1, 2019. 2019, 327:6, eff. Oct. 15, 2019. 2021, 200:2, Pt. II, Sec. 5, eff. Oct. 9, 2021.

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72:36-a Certain Disabled Veterans.

Any person, who is discharged from military service of the United States and who meets the veteran eligibility criteria established by RSA 21:50, and who owns a home which has been specially adapted by the Veterans Administration through an approved Special Adapted Housing (SAH) or Special Home Adaptation (SHA) grant or owns a home that has been specially adapted and has been acquired using proceeds from the sale of such an SAH or SHA home, the person or person's surviving spouse, as defined in RSA 72:29, V, shall be exempt from all taxation on said homestead, provided that: I. The person: (a) Is 100 percent permanently and totally disabled as prescribed in 38 C.F.R. 3.340, total and permanent total ratings and unemployability; or (b) Is a double amputee of the upper or lower extremities or any combination thereof, or paraplegic, as the result of service connection; or (c) Has blindness of both eyes with visual acuity of 5/200 or less, as the result of service connection. II. Satisfactory proof of such service connection disability is furnished to the assessors. Source. 1965, 291:1. 1971, 466:1. 1977, 52:1. 1987, 200:1. 1993, 73:9, eff. June 22, 1993. 2020, 1:1, eff. Apr. 1, 2020. 2024, 13:1, eff. July 13, 2024.

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72:36-b Repealed by 2003, 299:29, IV, eff. April 1, 2003.

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

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72:37 Exemption for the Blind.

Every inhabitant who is legally blind as determined by the blind services program, bureau of vocational rehabilitation, department of education shall be exempt each year on the assessed value, for property tax purposes, of his or her residential real estate to the value of $15,000, and a city or town may exempt any amount it may determine is appropriate to address significant increases in property values in accordance with the procedures in RSA 72:27-a. The term "residential real estate" as used in this section shall mean the same as defined in RSA 72:29. All applications made under this section shall be subject to the provisions of RSA 72:33 and RSA 72:34. Source. 1935, 71:1. RL 73:30. RSA 72:37. 1957, 299:1. 1967, 419:1. 1973, 285:1; 538:1. 1975, 198:1. 1979, 100:1. 1985, 329:1. 1991, 70:21. 1992, 215:1. 1994, 379:2. 2003, 299:10, eff. April 1, 2003.

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72:37-a Exemption for Improvements to Assist Persons With Disabilities.

I. In this section: (a) "Person with a disability" means a person who by reason of a physical defect or infirmity permanently requires the use of special aids to enable him to propel himself. (b) "Residential real estate" has the meaning set forth under RSA 72:29, II. II. Every owner of residential real estate upon which he resides, and to which he has made improvements for the purpose of assisting a person with a disability who also resides on such real estate, is each year entitled to an exemption from the assessed value, for property tax purposes, upon such residential real estate determined by deducting the value of such improvements from the assessed value of the residential real estate before determining the taxes upon such real estate. III. The exemption under this section shall apply only in taxable years during which the person with a disability resided on the residential real estate for which the exemption is claimed on April 1 in any given year. IV. No person shall be entitled to an exemption under this section unless he has filed with the selectmen or assessors, on or before April 15 of some year, a permanent application therefor, signed under the penalty of perjury, on a form approved and provided by the commissioner of revenue administration showing that the applicant is duly entitled and is the true and lawful owner and occupant of the property on which the exemption is claimed. If any person, otherwise qualified to receive an exemption, shall satisfy the selectmen or assessors that he was prevented by accident, mistake or misfortune from filing an application on or before April 15 of the year in which he desires the exemption, said officials may receive said 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. V. Whenever the selectmen or assessors refuse to grant an applicant an exemption to which he may be entitled under this section, said applicant may appeal the decision in accordance with RSA 72:34-a. VI. An exemption granted under this section shall have no effect on an applicant's eligibility for other exemptions as authorized under this chapter. Source. 1975, 127:1. 1977, 502:2. 1990, 140:2, II, III. 1991, 70:22, eff. April 1, 1992.

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72:37-b Exemption for the Disabled.

I. Upon its adoption by a city or town as provided in RSA 72:27-a, any person who is eligible under Title II or Title XVI of the federal Social Security Act for benefits to the disabled shall receive a yearly exemption in an amount to be chosen by the town or city. I-a. Upon the adoption of this paragraph by a city or town as provided in RSA 72:27-a, a person who is eligible under Title II or Title XVI of the federal Social Security Act on his or her sixty-fifth birthday shall remain eligible for a yearly exemption either in the amount of the exemption applicable under paragraph I or the amount of the elderly exemption granted to the person under RSA 72:39-b, whichever is greater. I-b. Upon the adoption of this paragraph by a city or town as provided in RSA 72:27-a, any person who at any time previously was eligible under Title II or Title XVI of the federal Social Security Act for benefits to the disabled, but who is no longer eligible for such federal benefits due to reasons other than the status of that person's disability, shall be eligible for the exemption under paragraph I or I-a, or both as may be applicable, provided that the person submits an affidavit from a physician licensed in New Hampshire that attests to the fact that the person continues to meet the criteria for disability that are used under Title II or Title XVI of the federal Social Security Act. II. The exemptions in paragraph I and I-a may be applied only to property which is occupied as the principal place of abode by the disabled person. The exemption may be applied to any land or buildings appurtenant to the residence or to manufactured housing if that is the principal place of abode. Nothing in this section shall preclude a qualified applicant from earning an income. III. No exemption shall be allowed under paragraph I or I-a unless the person applying for an exemption: (a) Had, in the calendar year preceding said April 1, a net income from all sources, or if married, a combined net income from all sources, of not more than the respective amount determined by the city or town for purposes of paragraph I or I-a. Under no circumstances shall the amount determined by the city or town be less than $13,400 for a single person or $20,400 for married persons. The net income shall be determined by deducting from all moneys received, from any source including social security or pension payments, the amount of any of the following or the sum thereof: (1) Life insurance paid on the death of an insured. (2) Expenses and costs incurred in the course of conducting a business enterprise. (3) Proceeds from the sale of assets. (b) Owns, on December 31 in the calendar year preceding said April 1, net assets not in excess of the amount determined by the city or town for purposes of paragraph I, excluding the value of the person's actual residence and the land upon which it is located up to the greater of 2 acres or the minimum single family residential lot size specified in the local zoning ordinance. The amount determined by the city or town shall not be less than $35,000 or, if married, combined net assets in such greater amount as may be determined by the town or city. "Net assets" means the value of all assets, tangible and intangible, minus the value of any good faith encumbrances. "Residence" means the housing unit, and related structures such as an unattached garage or woodshed, which is the person's principal home, and which the person in good faith regards as home to the exclusion of any other places where the person may temporarily live. "Residence" shall exclude attached dwelling units and unattached structures used or intended for commercial or other nonresidential purposes. (c) Has been a New Hampshire resident for at least 5 years. IV. Additional requirements for an exemption under paragraph I or I-a shall be that the property is: (a) Owned by the resident; (b) Owned by a resident jointly or in common with the resident's spouse, either of whom meets the requirements for the exemption claimed; (c) Owned by a resident jointly or in common with a person not the resident's spouse, if the resident meets the applicable requirements for the exemption claimed; or (d) Owned by a resident, or the resident's spouse, either of whom meets the requirements for the exemption claimed, and when they have been married to each other for at least 5 consecutive years. Source. 1993, 212:1. 1997, 87:1. 2003, 299:11. 2004, 238:2. 2008, 307:1, eff. April 1, 2008. 2023, 39:1, eff. July 18, 2023.

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72:37-c Repealed by 2003, 299:29, V, eff. April 1, 2003.

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

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72:38 Exemption for Aviation Facilities; Partial Reimbursement for Taxes Paid.

I. A town, by vote of a majority of those present and voting at any regular town meeting, acting under an article duly incorporated in the warrant for said meeting, and a city, by vote of the governing body thereof, may exempt the owner of a privately owned air navigation facility available for public use without charge, who holds as of April 1 of any year a certificate for such facility from the department of transportation, division of aeronautics, rail, and transit, that the facility is necessary for the maintenance of an effective airway system, from taxation of such facility for each such year. For the purposes of this section the term air navigation facility includes all the surfaces of an airport encompassed within the principal boundaries that are maintained and available for the take-off, landing, taxiing, and open air parking of an aircraft using said airport, any air navigation or communications facility associated with the airport and any passenger terminal building available for public use without charge. II. The owner of a privately owned airport, which is part of the statewide airport system and use of which is approved by the department of transportation, division of aeronautics, rail, and transit, may after paying all local property taxes owed, apply to the director of the division of aeronautics, rail, and transit for a state reimbursement grant in the amount of the portion of property taxes paid on the qualifying area of the airport. Reimbursement grants shall be paid from general funds appropriated to the division of aeronautics, rail, and transit for each fiscal year, to the extent that such funds are available. Any application for a reimbursement grant shall be made within 6 months of the date on which the taxes were due and reimbursement shall not be made if application is made after this 6-month period. Measurements of the qualifying area of each airport shall be made by the division and shall remain in effect until the owner notifies the division of a change in property size. In this paragraph, "qualifying area" means non-revenue producing areas that are open to the public and required for airport operation. III. Applicants for reimbursement shall apply to the division on a form provided by the division. The application form shall contain the following information: (a) The name and address of any owner. (b) Name of airport. (c) Period for which application is being made. (d) Computed acreage qualifying for reimbursement. (e) Signature of any owner and date of filing. (f) Attached copy of most recently paid tax bill. IV. An owner may contest the division's measurement of qualifying areas or other determinations with regard to reimbursement by petitioning the department for a hearing pursuant to RSA 541-A:31-36. Source. 1963, 79:2. 1996, 166:1. 2004, 257:30, eff. July 1, 2004.

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72:38-a Tax Deferral for Elderly and Disabled.

I. Any resident property owner may apply for a tax deferral if the person: (a) Is either at least 65 years old or eligible under Title II or Title XVI of the federal Social Security Act for benefits for the disabled; and (b) Has owned the homestead for at least 5 consecutive years if the person qualifies as an elderly applicant, or has owned the homestead for at least one year if the person qualifies as a disabled applicant; and (c) Is living in the home. The assessing officials may annually grant a person qualified under this paragraph a tax deferral for all or part of the taxes due, plus annual interest at 5 percent, if in their opinion the tax liability causes the taxpayer an undue hardship or possible loss of the property. The total of tax deferrals on a particular property shall not be more than 85 percent of its equity value. The total of tax deferrals shall be determined by the following formula: Assessed Value = Equalized Assessed Value Equalization Ratio Equalized Assessed Value - Total of Priority Liens = Equity Value Equity Value X .85 = Total Amount Which May be Deferred At any time during the tax deferral process, the governing body may consider an abatement pursuant to RSA 76:16. II. A tax deferral shall be subject to any prior liens on the property and shall be treated as such in any foreclosure proceeding. II-a. No person shall be entitled to the deferral under this section unless the person has filed with the selectmen or assessors, by March 1 following the date of notice of tax under RSA 72:1-d, 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 deferral is claimed and that the applicant is duly qualified at the time of application. 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 a deferral on an annual basis so long as the applicant does not change residence; provided, however, that towns and cities may require an annual application for the tax deferral authorized for the elderly and disabled by this section. 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 a deferral. (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. III. If the property is subject to a mortgage, the owner must have the mortgage holder's approval of the tax deferral. Such approval does not grant the town a preferential lien. IV. When the owner of a property subject to a tax deferral dies, the heirs, heirs-at-law, assignee, or devisee shall have first priority to redeem the estate by paying in full the deferred taxes plus any interest due. If the heirs, heirs-at-law, assignees, or devisees do not redeem the property within 9 months of the date of death of the property owner, the municipality may commit the accrued amount of the deferral to the collector of taxes with a warrant signed by the assessing officials requiring him or her to collect it; and the collector of taxes shall have the same rights and remedies in relation thereto as provided in RSA 76:13 and RSA 80. Prior to holding a tax sale or executing a priority tax lien under RSA 80:59, the collector shall, at least 30 days prior to such tax sale or tax lien execution, send notice by certified or registered mail, to the last known post office address of the current owner, if known, or to the last known address of the deceased taxpayer, and to all mortgagees from whom permission has been sought pursuant to paragraph III of this section. Any person with a legal interest in the property may redeem it, either prior to the tax sale or tax lien execution, or subsequently as set forth in RSA 80:32 or RSA 80:69. IV-a. When the owner of a property subject to a tax deferral sells or otherwise conveys the property, the owner or grantee shall pay in full the deferred taxes plus any interest due and the municipality shall provide recorded written release or satisfaction of the notice of tax deferral. If the owner or grantee, who shall be deemed to have notice of and shall take title to the property subject to the notice of tax deferral, does not pay the accrued amount on the property within 9 months of the date of sale or conveyance of the property, the municipality may commit the accrued amount of the deferral to the collector of taxes with a warrant signed by the assessing officials requiring him or her to collect it; and the collector of taxes shall have the same rights and remedies in relation thereto as provided in RSA 76:13 and RSA 80. Prior to holding a tax sale or executing a priority tax lien under RSA 80:59, the collector shall, at least 30 days prior to such tax sale or tax lien execution, send notice by certified or registered mail, to the last known post office address of the current owner, if known, or to the last known address of the taxpayer who received the deferral, and to all mortgagees from whom permission has been sought pursuant to paragraph III of this section. Any person with a legal interest in the property may redeem it, either prior to the tax sale or tax lien execution, or subsequently as set forth in RSA 80:32 or RSA 80:69. V. The assessing officials shall file notice of each tax deferral granted, within 30 days, with the registry of deeds of the county in which the property is located to perfect it. VI. When a taxpayer appeals the denial of a deferral application to the superior court or board of tax and land appeals, the court or board may reverse or affirm, wholly or partly, or may modify the decision brought up for review when there is an error of law or when the court or board is persuaded by the balance of probabilities, on the evidence before it, that said decision is unreasonable. Source. 1973, 452:1. 1975, 214:1. 1977, 54:1; 591:1-3. 1981, 374:1. 1983, 155:3. 1994, 390:1. 1995, 265:7. 1997, 37:1. 2003, 299:12, eff. April 1, 2003; 299:13, eff. April 1, 2005. 2013, 141:1, eff. Jan. 1, 2014.

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72:38-b Exemption for Deaf or Severely Hearing Impaired Persons; Procedure for Adoption.

I. Any deaf person or person with severe hearing impairment shall be exempt each year on the assessed value, for property tax purposes, of his or her residential real estate to the value of $15,000, and a city or town may exempt any amount it may determine is appropriate to address significant increases in property values in accordance with the procedures in this section. For residential real estate owned by the spouse of an eligible person, the exemption shall be allowed if they have been married for at least 5 years. The term "residential real estate" as used in this section shall mean the same as defined in RSA 72:29. All applications made under this section shall be subject to the provisions of RSA 72:33 and RSA 72:34. II. The exemption in paragraph I applies only to property which is occupied as the principal place of abode by the eligible deaf person or person with severe hearing impairment. For purposes of this section, "deaf person or person with severe hearing impairment" means a person who has a 71 Db hearing average hearing loss or greater in the better ear as determined by a licensed audiologist or qualified otolaryngologist, who may rely on a visual means of communication, such as American Sign Language or speech recognition, and whose hearing is so impaired as to substantially limit the person from processing linguistic information through hearing, with or without amplification, so as to require the use of an interpreter or auxiliary aid. The exemption may be applied to any land or buildings appurtenant to the residence or to manufactured housing if that is the principal place of abode. III. No exemption shall be allowed under paragraph I unless the person applying therefor: (a) Has resided in this state for at least 5 consecutive years preceding April 1 in the year in which the exemption is claimed. (b) Had in the calendar year preceding said April 1 a net income from all sources, or if married, a combined net income from all sources, of not more than the respective amount determined by the city or town for purposes of paragraph I. Under no circumstances shall the amount determined by the city or town be less than $13,400 for a single person or $20,400 for married persons. The net income shall be determined by deducting from all moneys received, from any source including social security or pension payments, the amount of any of the following or the sum thereof: (1) Life insurance paid on the death of an insured. (2) Expenses and costs incurred in the course of conducting a business enterprise. (3) Proceeds from the sale of assets. (c) Owns, on December 31 in the calendar year preceding said April 1, net assets not in excess of the amount determined by the city or town for purposes of paragraph I, excluding the value of the person's actual residence and the land upon which it is located up to the greater of 2 acres or the minimum single family residential lot size specified in the local zoning ordinance. The amount determined by the city or town shall not be less than $35,000 or, if married, combined net assets in such greater amount as may be determined by the town or city. "Net assets" means the value of all assets, tangible and intangible, minus the value of any good faith encumbrances. "Residence" means the housing unit, and related structures such as an unattached garage or woodshed, which is the person's principal home, and which the person in good faith regards as home to the exclusion of any other places where the person may temporarily live. "Residence" shall exclude attached dwelling units and unattached structures used or intended for commercial or other nonresidential purposes. IV. Additional requirements for an exemption under paragraph I shall be that the property is: (a) Owned by the resident; (b) Owned by a resident jointly or in common with the resident's spouse, either of whom meets the requirements for the exemption claimed; (c) Owned by a resident jointly or in common with a person not the resident's spouse, if the resident meets the applicable requirements for the exemption claimed; (d) Owned by a resident, or the resident's spouse, either of whom meets the requirements for the exemption claimed, and when they have been married to each other for at least 5 consecutive years. V. In addition to the exemption provided in this section, a person may claim an exemption for improvements to assist persons who are deaf or severely hearing impaired as follows: (a) Every owner of residential real estate upon which he or she resides, and to which he or she has made improvements for the purpose of assisting a person who is deaf or severely hearing impaired who also resides on such real estate, is each year entitled to an exemption from the assessed value, for property tax purposes, upon such residential real estate determined by deducting the value of such improvements from the assessed value of the residential real estate before determining the taxes upon such real estate. (b) The exemption under this paragraph shall apply only in taxable years during which the person who is deaf or severely hearing impaired resided on the residential real estate for which the exemption is claimed on April 1 in any given year. VI. Any town or city may adopt, modify, or rescind the provisions of this section in the manner provided in RSA 72:27-a. VII. The vote shall specify the provisions of the exemptions provided in RSA 72:38-b. The exemption shall take effect in the tax year beginning April 1 following its adoption. VIII. A municipality may rescind the exemptions provided by this section in the manner described in paragraph VI. Source. 2003, 131:3, eff. April 1, 2003; 299:24, eff. April 1, 2003 at 12:01 a.m. 2023, 39:2, eff. July 18, 2023.

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72:39 Repealed by 1996, 140:10, I, eff. Jan. 1, 1998.

Repealed by 1996, 140:10, I, eff. Jan. 1, 1998.

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72:39-a Conditions for Elderly Exemption.

I. No exemption shall be allowed under RSA 72:39-b unless the person applying therefor: (a) Has resided in this state for at least 3 consecutive years preceding April 1 in the year in which the exemption is claimed. (b) Had in the calendar year preceding said April 1 a net income from all sources, or if married, a combined net income from all sources, of not more than the respective amount applicable to each age group as determined by the city or town for purposes of RSA 72:39-b. Under no circumstances shall the amount determined by the city or town be less than $13,400 for a single person or $20,400 for married persons. The net income shall be determined by deducting from all moneys received, from any source including social security or pension payments, the amount of any of the following or the sum thereof: (1) Life insurance paid on the death of an insured; (2) Expenses and costs incurred in the course of conducting a business enterprise; (3) Proceeds from the sale of assets. (c) Owns, on December 31 in the calendar year preceding said April 1, net assets not in excess of the amount determined by the city or town for purposes of RSA 72:39-b, excluding the value of the person's actual residence and the land upon which it is located up to the greater of 2 acres or the minimum single family residential lot size specified in the local zoning ordinance. The amount determined by the city or town shall not be less than $35,000. A city or town may set a combined net assets amount for married persons in such greater amount as the legislative body of the city or town may determine. "Net assets" means the value of all assets, tangible and intangible, minus the value of any good faith encumbrances. "Residence" means the housing unit, and related structures such as an unattached garage or woodshed, which is the person's principal home, and which the person in good faith regards as home to the exclusion of any other places where the person may temporarily live. "Residence" shall exclude attached dwelling units and unattached structures used or intended for commercial or other nonresidential purposes. II. Additional requirements for an exemption under RSA 72:39-b shall be that the property is: (a) Owned by the resident; or (b) Owned by a resident jointly or in common with the resident's spouse, either of whom meets the age requirement for the exemption claimed; or (c) Owned by a resident jointly or in common with a person not the resident's spouse, if the resident meets the applicable age requirement for the exemption claimed; or (d) Owned by a resident, or the resident's spouse, either of whom meets the age requirement for the exemption claimed, and when they have been married to each other for at least 5 consecutive years. III. Upon the death of an owner residing with a spouse pursuant to subparagraph II(b) or II(d), the combined net asset amount for married persons determined by the city or town shall continue to apply to the surviving spouse for the purpose of the exemption granted under RSA 72:39-b until the sale or transfer of the property by the surviving spouse or until the remarriage of the surviving spouse. Source. 1996, 140:1. 2003, 299:14, 15. 2004, 238:3. 2006, 212:1, eff. June 1, 2006. 2023, 39:3, eff. July 18, 2023.

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72:39-b Procedure for Adoption and Modification of Elderly Exemption.

I. A town or city may adopt or modify elderly exemptions by the procedure in RSA 72:27-a. II. An elderly exemption, based on assessed value for qualified taxpayers, may be granted for a different dollar amount determined by the town or city, to a person 65 years of age up to 75 years, to a person 75 years of age up to 80 years, and to a person 80 years of age or older. To qualify, the person must have been a New Hampshire resident for at least 3 consecutive years, own the real estate individually or jointly, or if the real estate is owned by such person's spouse, they must have been married to each other for at least 5 consecutive years. In addition, the taxpayer must have a net income in each applicable age group of not more than a dollar amount determined by the town or city of not less than $13,400 or, if married, a combined net income of not more than a dollar amount determined by the town or city of not less than $20,400; and own net assets not in excess of a dollar amount determined by the town or city of not less than $35,000 excluding the value of the person's residence or, if married, combined net assets not in excess of a dollar amount determined by the town or city of not less than $35,000 excluding the value of the residence. Under no circumstances shall the amounts of the exemption for any age category be less than $5,000. The combined net asset amount for married persons shall apply to a surviving spouse until the sale or transfer of the property by the surviving spouse or until the remarriage of the surviving spouse. Source. 1996, 140:1. 1997, 241:2. 2003, 299:16. 2004, 238:4. 2006, 212:2, eff. June 1, 2006.

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72:40 Repealed by 1996, 140:10, II, eff. Jan. 1, 1998.

Repealed by 1996, 140:10, II, eff. Jan. 1, 1998.

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72:40-a Limitation.

In addition to other conditions hereunder, no exemption shall be allowed under RSA 72:39-b if the resident applying therefor has, within the preceding 5 years, received transfer of the real estate from a person under the age of 65 related to him by blood or marriage. Source. 1970, 54:6. 1975, 397:2. 1982, 42:64. 1983, 155:7. 1996, 140:2, eff. Jan. 1, 1998.

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72:40-b Publishing Prohibited.

The names of persons receiving an exemption under RSA 72:39-b shall not be printed in any list for publication except as required under RSA 74:2. Source. 1973, 70:1. 1975, 397:3. 1983, 155:5. 1996, 140:3, eff. Jan. 1, 1998.

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72:41 Proration.

If any entitled person or persons shall own a fractional interest in residential real estate, each such entitled person shall be granted exemption for the blind under RSA 72:37, the disabled under RSA 72:37-b, the deaf or severely hearing impaired under RSA 72:38-b, or the elderly under RSA 72:39-b, in proportion to his or her interest therein with other persons so entitled, but in no case shall the total exemption to all persons so entitled exceed the amount provided in RSA 72:37, 72:37-b, 72:38-b, or 72:39-b. Source. 1969, 496:1. 1970, 54:3. 1975, 397:4. 1983, 155:6. 1996, 140:4, eff. Jan. 1, 1998. 2023, 119:1, eff. Apr. 1, 2024.

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72:41-a Removal From State; Residency Requirement.

Any person who has qualified for the exemption under RSA 72:39-b, who has met the conditions for an exemption under RSA 72:39-a, and who has filed a permanent application for the exemption under RSA 72:42, shall not be required to meet the residency requirement under RSA 72:39-a a second time if it becomes necessary for the person to leave New Hampshire and establish residency in another state for any length of time due to health reasons, and who then reestablishes his residency in New Hampshire. Source. 1987, 245:1. 1996, 140:5, eff. Jan. 1, 1998.

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72:42 Repealed by 1994, 102:3, II, eff. July 10, 1994.

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

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72:43 Repealed by 2007, 182:7, II, eff. April 1, 2007.

Repealed by 2007, 182:7, II, eff. April 1, 2007.

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72:43-a to 72:43-c Repealed by 1996, 140:10, III, eff. Jan. 1, 1998.

to 72:43-c Repealed by 1996, 140:10, III, eff. Jan. 1, 1998.

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72:43-d Repealed by 1981, 496:2, eff. June 29, 1981.

Repealed by 1981, 496:2, eff. June 29, 1981.

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72:43-e to 72:43-g Repealed by 1996, 140:10, IV, eff. Jan. 1, 1998.

to 72:43-g Repealed by 1996, 140:10, IV, eff. Jan. 1, 1998.

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72:43-h Repealed by 1996, 140:10, V, eff. Jan. 1, 1998.

Repealed by 1996, 140:10, V, eff. Jan. 1, 1998.

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72:44 to 72:60 Repealed by 1983, 155:10, eff. June 8, 1983.

to 72:60 Repealed by 1983, 155:10, eff. June 8, 1983.

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72:61 Definition of Solar Energy Systems.

I. For purposes of an exemption under RSA 72:62 adopted before January 1, 2020, in this subdivision "solar energy system" means a system which utilizes solar energy to heat or cool the interior of a building or to heat water for use in a building and which includes one or more collectors and a storage container. "Solar energy system" also means a system which provides electricity for a building by the use of photovoltaic panels. II. In a municipality that adopts or re-adopts the exemption under RSA 72:62 on or after January 1, 2020, "solar energy system" means, in addition to the definition in paragraph I, a system which utilizes solar energy to produce electricity for a building and includes all photovoltaics, inverters, and storage. Systems may be off grid or connected to the grid in a net metered or group net metered arrangement pursuant to RSA 362-A:9 or in a direct retail sale arrangement pursuant to RSA 362-A:2-a. Source. 1975, 391:1. 1993, 93:1, eff. April 1, 1993. 2019, 327:1, eff. Oct. 15, 2019.

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72:62 Exemption for Solar Energy Systems.

Each city and town may adopt under RSA 72:27-a an exemption from the assessed value, for property tax purposes, for persons owning real property which is equipped with a solar energy system as defined in RSA 72:61. Source. 1975, 391:1. 1991, 70:26. 1993, 93:2. 2003, 299:17, eff. April 1, 2003.

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72:63 Repealed by 2003, 299:29, VI, eff. April 1, 2003.

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

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72:64 Application for Exemption.

Applications for exemptions under RSA 72:62 shall be governed by the provisions of RSA 72:33, 72:34, and 72:34-a. Source. 1975, 391:1. 1977, 502:4. 1983, 155:10. 1995, 265:8, eff. Jan. 1, 1996.

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72:65 Definition of Wind-Powered Energy System.

I. For purposes of an exemption under RSA 72:66 adopted before January 1, 2020, in this subdivision "wind-powered energy system" means any wind-powered devices which supplement or replace electrical power supplied to households or businesses at the immediate site. II. In a municipality that adopts or re-adopts the exemption under RSA 72:66 on or after January 1, 2020, "wind-powered energy system" means a system that utilizes wind power to produce electricity for a building and includes all wind-powered devices, inverters, and storage. Systems may be off grid or connected to the grid in a net metered or group net metered arrangement pursuant to RSA 362-A:9 or in a direct retail sale arrangement pursuant to RSA 362-A:2-a. Source. 1977, 185:1, eff. Aug. 13, 1977. 2019, 327:2, eff. Oct. 15, 2019.

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72:66 Exemption for Wind-Powered Energy Systems.

Each city and town may adopt under RSA 72:27-a an exemption from the assessed value, for property tax purposes, for persons owning real property which is equipped with a wind-powered energy system. Source. 1977, 185:1. 1991, 70:28. 2003, 299:18, eff. April 1, 2003.

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72:67 Repealed by 2003, 299:29, VII, eff. April 1, 2003.

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

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72:68 Application for Exemption.

Applications for exemptions under RSA 72:66 shall be governed by the provisions of RSA 72:33, 72:34, and 72:34-a. Source. 1977, 185:1; 502:6. 1983, 155:10. 1995, 265:9, eff. Jan. 1, 1996.

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72:69 Definition of Woodheating Energy System.

In this subdivision "woodheating energy system" means a wood burning appliance designed to operate as a central heating system to heat the interior of a building. The appliance may burn wood solely or burn wood in combination with another fuel. A central heating system shall include a central appliance to distribute heat by a series of pipes, ducts or similar distribution system throughout a single building or group of buildings. A wood burning appliance shall not include a fireplace, meaning a hearth, fire chamber or similarly prepared place with a chimney intended to be usable in an open configuration whether or not it may also be closed and operated closed; or a wood stove meaning a wood burning appliance designed for space heating purposes which does not operate as a central heating system or as a sole source of heat. Source. 1979, 280:1, eff. Aug. 20, 1979.

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72:70 Exemption for Woodheating Energy Systems.

Each city and town may adopt under RSA 72:27-a an exemption from the assessed value, for property tax purposes, for persons owning real property which is equipped with a woodheating energy system. Source. 1979, 280:1. 1991, 70:30. 2003, 299:19, eff. April 1, 2003.

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72:71 Repealed by 2003, 299:29, VIII, eff. April 1, 2003.

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

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72:72 Application for Exemption.

Applications for exemptions under RSA 72:70 shall be governed by the provisions of RSA 72:33, 72:34, and 72:34-a. Source. 1979, 280:1. 1983, 155:10. 1995, 265:10, eff. Jan. 1, 1996.

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