The publisher does not state since when this version applies. Read on 2026-04-18.
Copy read on 2026-11-08 from the Internet Archive's copy of 2026-04-18, because the publisher's site refused Solon's reader. It is not the publisher's own copy. The archived copy it was read from
72:73 Definition of Renewable Generation Facility.
In this subdivision, "renewable generation facility" means a facility which produces electric energy for resale solely by the use, as a primary energy source, of geothermal energy, tidal or wave energy, wind energy, solar thermal energy, photovoltaic energy, landfill gas energy, hydro energy, biomass energy, energy generated from bio-oil, bio synthetic gas, and biodiesel as defined in RSA 362-A:1-a, I, I-a, and I-b, including the land, all rights, easements, and other interests thereto, and all dams, buildings, structures, and other improvements situated thereon which are necessary or incidental to the production of power at the facility.
Source. 2006, 294:6, eff. April 1, 2006. 2013, 232:1, eff. Sept. 13, 2013.
I. The owner of a renewable generation facility and the governing body of the municipality in which the facility is located may, after a duly noticed public hearing, enter into a voluntary agreement to make a payment in lieu of taxes. A lessee of a renewable generation facility which is responsible for the payment of taxes on the facility may also enter into a voluntary agreement with the municipality in which the facility is located to make a payment in lieu of taxes, provided the lessee shall send by certified mail to the lessor written notice which shall state that the property of the lessor may be subject to RSA 80 should the lessee fail to make the payments required by the agreement. A copy of such notice shall be provided to the municipality in which the facility is located.
II. A renewable generation facility subject to a voluntary agreement to make a payment in lieu of taxes under this section shall be subject to the laws governing the utility property tax under RSA 83-F. Payments made pursuant to such agreement shall satisfy any tax liability relative to the renewable generation facility that otherwise exists under RSA 72. The payment in lieu of taxes shall be equalized under RSA 21-J:3, XIII in the same manner as other payments in lieu of taxes, but shall be excluded from the tax base used to determine the statewide education property tax in accordance with RSA 76:8, I(a). In the absence of a payment in lieu of taxes agreement, the renewable generation facility shall be subject to taxation under RSA 72.
III. If a municipality that contains more than one school district receives a payment in lieu of taxes under this section, the proceeds shall be prorated to the districts in the same manner as local taxes are prorated to the districts, or in the case of a cooperative school district between the city or town and pre-existing school district.
IV. The collection procedures in RSA 80 shall be used to enforce a voluntary agreement to make a payment in lieu of taxes authorized by this section.
V. If a municipality enters into a voluntary payment in lieu of taxes agreement with an owner, or a lessee responsible for payment of taxes, of a renewable generation facility, the municipality, upon the request of the owner, or a lessee responsible for payment of taxes, of any other renewable generation facility located within the municipality, shall offer a comparable agreement to the owner or lessee of such facility.
VI. Except as provided in paragraph VII, no voluntary agreement entered into under this section shall be valid for more than 5 years; however, any such agreement may be renewed or amended and restated for any number of consecutive periods of 5 years or less.
VII. The owner of a renewable generation facility and the governing body of the municipality in which the facility is located may agree to a term exceeding 5 years if such term is necessary for the financing of the project or is otherwise advantageous to both parties and both parties agree to such term.
VIII. In the case of an electric generating facility that is exempt from the utility property tax pursuant to RSA 83-F:1, V(g) and making payments in lieu of taxes to a municipality pursuant to RSA 72:74, if the payment in lieu of tax agreement was in effect as of July 1, 2027, then the facility shall not be liable for payment of the state education tax under RSA 76:3 until that payment in lieu of taxes agreement expires or until July 1, 2032, whichever occurs first. Once payment of the state education tax under RSA 76:3 is required, it may be included in a payment in lieu of taxes agreement pursuant to a new agreement reached under RSA 72:74, or be paid in addition to a payment in lieu of taxes agreement if the underlying agreement has not expired or been reopened and renegotiated. If, under RSA 76:3, the state education tax is paid separately from the payment in lieu of taxes, then the amount of the state education tax owed by the facility shall be determined by using the imputed value of the facility that is calculated and used by the department of revenue administration for purposes of equalization under RSA 21-J:3, XIII.
Source. 2006, 294:6. 2007, 113:1, eff. Aug. 10, 2007. 2014, 277:2, eff. July 28, 2014. 2021, 31:1, eff. July 1, 2021. 2025, 206:1, eff. July 1, 2027.
72:74-a Payment in Lieu of Taxes for Combined Heat and Power Agricultural Facilities.
I. In this section, "combined heat and power agricultural facility" means a facility that engages in commercial agricultural production and uses an on-site combined heat and power system, as defined by RSA 362-A:1-a, I-d, with the exception that the size of such system may be up to .5 MW of electric power per acre of the portion of the combined heat and power agricultural facility that consists of that acreage that is used in the production and storage of agricultural commodities that are raised for sale, to furnish at least 85 percent of the facility's heat and power needs, not to exceed a total of .5 MW of electric power per acre of the portion of the combined heat and power agricultural facility that consists of that acreage that is used in the production and storage of agricultural commodities that are raised for sale. A combined heat and power agricultural facility shall not constitute a "utility" as defined by RSA 83-F:1, IV. A combined heat and power agricultural facility shall include all structures used for active agricultural purposes, including any buildings in which the combined heat and power system is housed, all structures ancillary to the combined heat and power agricultural facility, and the entirety of the lot on which such structures are physically located.
II. The owner of a combined heat and power agricultural facility and the governing body of the municipality in which the facility is located may, after a duly noticed public hearing, enter into a voluntary agreement to make a payment in lieu of taxes. A lessee of a combined heat and power agricultural facility which is responsible for the payment of taxes on the facility may also enter into a voluntary agreement with the municipality in which the facility is located to make a payment in lieu of taxes, provided the lessee shall send by certified mail to the lessor written notice which shall state that the property of the lessor may be subject to RSA 80 should the lessee fail to make the payments required by the agreement. A copy of such notice shall be provided to the municipality in which the facility is located.
III. A combined heat and power agricultural facility subject to a voluntary agreement to make a payment in lieu of taxes under this section shall not be subject to the laws governing the utility property tax under RSA 83-F. Payments made pursuant to such agreement shall satisfy any tax liability relative to the combined heat and power agricultural facility that otherwise exists under RSA 72. The payment in lieu of taxes shall be equalized under RSA 21-J:3, XIII in the same manner as other payments in lieu of taxes. In the absence of a payment in lieu of taxes agreement, the combined heat and power agricultural facility shall be subject to taxation under RSA 72.
IV. If a municipality that contains more than one school district receives a payment in lieu of taxes under this section, the proceeds shall be prorated to the districts in the same manner as local taxes are prorated to the districts, or in the case of a cooperative school district between the city or town and pre-existing school district.
V. The collection procedures in RSA 80 shall be used to enforce a voluntary agreement to make a payment in lieu of taxes authorized by this section.
VI. If a municipality enters into a voluntary payment in lieu of taxes agreement with an owner, or a lessee responsible for payment of taxes, of a combined heat and power agricultural facility, the municipality, upon the request of the owner, or a lessee responsible for payment of taxes, of any other combined heat and power agricultural facility located within the municipality, shall offer a comparable agreement to the owner or lessee of such other facility.
VII. Except as provided in paragraph VIII, no voluntary agreement entered into under this section shall be valid for more than 5 years; however, any such agreement may be renewed or amended and restated for any number of consecutive periods of 5 years or less.
VIII. The owner of a combined heat and power agricultural facility and the governing body of the municipality in which the facility is located may agree to a term exceeding 5 years if such term is necessary for the financing of the project or is otherwise advantageous to both parties and both parties agree to such term.
Source. 2019, 266:2, eff. Apr. 1, 2019.
I. In this subdivision:
(a) "Commercial uses" shall include all retail, wholesale, service, and similar uses.
(b) "Eligible municipality" shall mean any city or town in Coos county.
(c) "Industrial uses" shall include all manufacturing, production, assembling, warehousing, or processing of goods or materials for sale or distribution, research and development activities, or processing of waste materials.
II. An eligible municipality adopting a property tax exemption pursuant to RSA 72:76 may, in lieu of the definitions in this section, adopt by reference the definitions of similar terms as may be contained in that town's or city's zoning ordinances.
Source. 2008, 224:2, eff. July 1, 2008.
An eligible municipality may, by vote of the local legislative body pursuant to RSA 72:77, adopt a new construction property tax exemption for commercial or industrial uses, or both. The exemption shall apply only for municipal and local school property taxes assessed by the municipality which shall exclude state education property taxes under RSA 76:3 and county taxes assessed against the municipality under RSA 29:11, and shall be a specified percentage on an annual basis of the increase in assessed value attributable to construction of new structures, and additions, renovations, or improvements to existing structures. The exemption may run for a maximum period of 10 years following the new construction; provided, however, that the exemption for all years shall cumulatively not exceed 500 percent of the increased assessed value. Once adopted by the local legislative body, the percentage rate and duration of the exemption shall be granted uniformly within that municipality to all projects for which a proper application is filed.
Source. 2008, 224:2, eff. July 1, 2008.
I. A municipality desiring to adopt the provisions of RSA 72:76 shall do so in accordance with the procedures set forth in RSA 72:27-a. The vote shall specify the percentage of new assessed value to be exempted, the number of years duration of the exemption following new construction, and a reference to zoning use category definitions, if applicable. The exemption shall take effect in the tax year beginning April 1 following its adoption.
II. A vote adopting RSA 72:76 shall remain in effect for a maximum of 5 tax years; provided, however, that for any application which has already been granted prior to expiration of such 5 tax year period, the exemption shall continue to apply at the rate and for the duration in effect at the time it was granted.
Source. 2008, 224:2, eff. July 1, 2008.
I. An owner shall apply for the exemption under RSA 72:76 prior to construction, but not after December 31 before the beginning of the tax year for which the exemption is sought. In such cases the selectmen or assessors may anticipatorily grant the exemption, subject to adjustment when the actual increase in assessed value becomes known. If construction is partially complete on April 1 of any year, the exemption for that year shall be based on the increased assessed value attributable to the partial construction, but the duration of the exemption shall be adjusted such that the cumulative amount of exemptions received, based on the construction as completed, is proportional to that received by other eligible properties.
II. The selectmen or assessors shall notify the applicant of their decision no later than February 28 before the beginning of the tax year for which the exemption is sought. The decision shall specify the amount of the exemption, that it is effective with the new tax year and the number of years for which the exemption applies to qualified construction. The decision of the selectmen or assessors may be appealed in the manner set forth in RSA 72:34-a.
III. The selectmen or assessors may request such additional or updated information as is necessary to determine eligibility. If they are satisfied that the applicant has willfully made any false statement, or has refused to provide information after such a request, they may refuse to grant the exemption.
IV. If the municipality completes a revaluation during the period for which an exemption has been granted, the amount of the exemption shall be adjusted by the difference in equalization ratios applicable in the municipality before and after the revaluation.
Source. 2008, 224:2. 2009, 144:285, eff. July 1, 2009. 2012, 186:1, eff. June 11, 2012.
I. In this subdivision:
(a) "Commercial uses" shall include all retail, wholesale, service, and similar uses.
(b) "Eligible municipality" shall mean any city or town in the state.
(c) "Industrial uses" shall include all manufacturing, production, assembling, warehousing, or processing of goods or materials for sale or distribution, research and development activities, or processing of waste materials.
II. An eligible municipality adopting a property tax exemption pursuant to RSA 72:81 may, in lieu of the definitions in this section, adopt by reference the definitions of similar terms as may be contained in that town's or city's zoning ordinances.
Source. 2017, 179:2, eff. Aug. 28, 2017.
I. An eligible municipality may, by vote of the local legislative body pursuant to RSA 72:82, adopt a new construction property tax exemption for commercial or industrial uses, or both. The intent of the exemption is to provide incentives to businesses to build, rebuild, modernize, or enlarge within the municipality. The exemption shall apply only for municipal and local school property taxes assessed by the municipality which shall exclude state education property taxes under RSA 76:3 and county taxes assessed against the municipality under RSA 29:11, and shall be a specified percentage on an annual basis of the increase in assessed value attributable to construction of new structures, and additions, renovations, or improvements to existing structures, but which shall not exceed 50 percent per year. The exemption may run for a maximum period of 10 years following the new construction.
II. Once adopted by the local legislative body, the percentage rate and duration of the exemption shall be granted on a per case basis based on the amount and value of public benefit as determined by the governing body either:
(a) To all properties within the municipality; or
(b) To a specific group or groups of parcels within the municipality as designated by the legislative body.
III. For the purposes of this section, public benefit shall be defined by the local legislative body as part of the adoption of the property tax exemption.
Source. 2017, 179:2, eff. Aug. 28, 2017. 2019, 221:1, eff. July 12, 2019.
I. A municipality desiring to adopt the provisions of RSA 72:81 shall do so in accordance with the procedures set forth in RSA 72:27-a. The vote shall specify that the exemption, if granted, shall apply to all properties within the municipality if adopted in accordance with RSA 72:81, II(a) or to a specific group or groups of parcels within the municipality if adopted in accordance with RSA 72:81, II(b). The vote shall specify the maximum percentage of new assessed value to be exempted, the maximum number of years duration of the exemption following new construction, a definition of public benefit, and a reference to zoning use category definitions, if applicable. The exemption shall take effect in the tax year beginning April 1 following its adoption.
II. A vote adopting RSA 72:81 shall remain in effect for a maximum of 5 tax years; provided, however, that for any application which has already been granted prior to expiration of such 5 tax year period, the exemption shall continue to apply at the rate and for the duration in effect at the time it was granted.
Source. 2017, 179:2, eff. Aug. 28, 2017. 2019, 221:2, eff. July 12, 2019.
I. An owner shall apply for the exemption under RSA 72:81 prior to construction, but not after December 31 before the beginning of the tax year for which the exemption is sought. In such cases the selectmen or assessors may anticipatorily grant the exemption, subject to adjustment when the actual increase in assessed value becomes known. If construction is partially complete on April 1 of any year, the exemption for that year shall be based on the increased assessed value attributable to the partial construction, but the duration of the exemption shall be adjusted such that the cumulative amount of exemptions received, based on the construction as completed, is proportional to that received by other eligible properties.
II. The selectmen or assessors shall notify the applicant of their decision no later than February 28 before the beginning of the tax year for which the exemption is sought. The decision shall specify the amount of the exemption, that it is effective with the new tax year, and the number of years for which the exemption applies to qualified construction. The decision of the selectmen or assessors may be appealed in the manner set forth in RSA 72:34-a.
III. The selectmen or assessors may request such additional or updated information as is necessary to determine eligibility. If they are satisfied that the applicant has willfully made any false statement, or has refused to provide information after such a request, they may refuse to grant the exemption.
IV. If the municipality completes a revaluation during the period for which an exemption has been granted, the amount of the exemption shall be adjusted by the difference in equalization ratios applicable in the municipality before and after the revaluation.
Source. 2017, 179:2, eff. Aug. 28, 2017.
In this subdivision "electric energy storage system" means a facility located behind a retail meter that stores electrical energy that is otherwise produced by an electricity generator or uses electricity to concentrate and store thermal energy, by electrical, chemical, mechanical, or thermal means, for discharge or use at a later time, whether in the form of thermal energy to meet space or process heating or cooling loads or electricity, which can be used to reduce peak loads, compensate for variability in renewable energy production, or provide other grid services, and which does not participate in any wholesale energy markets administered by ISO New England as a registered asset or otherwise. An electric energy storage system shall not include conventional electric resistance or gas domestic hot water heaters.
Source. 2019, 327:4, eff. Oct. 15, 2019.
72:85 Exemption for Electric Energy Storage Systems.
A city or town may adopt an exemption under RSA 72:27-a from the assessed value for property tax purposes, for persons owning real property which is equipped with an electrical energy storage system.
Source. 2019, 327:4, eff. Oct. 15, 2019.
Applications for exemptions under RSA 72:85 and RSA 72:87 shall be governed by the provisions of RSA 72:33, RSA 72:34, and RSA 72:34-a.
Source. 2019, 327:4, eff. Oct. 15, 2019. 2021, 200:2, Pt. II, Sec. 2, eff. Oct. 9, 2021.
72:87 Exemption for Renewable Generation Facilities and Electric Energy Storage Systems.
Each municipality may adopt under RSA 72:27-a an exemption from the assessed value, for property tax purposes, of a renewable generation facility, as defined in RSA 72:73, and of an electric energy storage system, as defined in RSA 72:84, and that (a) is located behind the retail meter of a customer-generator, as defined in RSA 362-A:1-a, II-b; or (b) is a limited producer, as defined in RSA 362-A:1-a, III, operating pursuant to RSA 362-A:2-a; or (c) is operating pursuant to RSA 374-D:2.
Source. 2021, 200:2, Pt. II, Sec. 3, eff. Oct. 9, 2021.