TITLE V - TAXATION
CHAPTER 72
PERSONS AND PROPERTY LIABLE TO TAXATION
Resident Taxes
Section
72:1
72:1 Persons Liable. - On April 1 a tax of $10, to be known as the
""resident tax,'' shall be assessed on every inhabitant of the state
from 18 to 65 years of age whether a citizen of the United States or an alien,
except assisted persons, insane persons, the surviving spouse of any veteran
who served in the armed forces of the United States in any wars, conflicts or
armed conflicts in which it has been engaged, the surviving spouse of any
citizen who served in the armed forces of any country allied with the United
States in any of the wars, conflicts or armed conflicts as defined in RSA 72:28
and RSA 72:32, and others exempt by special provisions of law. The exception
provided for a surviving spouse under this section shall be in the form of a
tax credit to be deducted from the surviving spouse's tax bill. Any person,
unless otherwise exempted by this section, who becomes an inhabitant of the
state after April 1 and prior to December 1 of any year shall be assessed the
resident tax.
Source. RS 39:1. CS 41:1. GS 49:1.
GL 53:1. PS 55:1. 1913, 82:1. 1919, 91:1. 1919 ex, 4:1. 1923, 69:1. 1925, 32:1.
PL 60:1. RL 73:1. 1944, 5:1. 1949, 291:1. 1951, 9:1. RSA 72:1. 1967, 206:1.
1970, 52:1. 1971, 476:1. 1973, 72:4; 486:1. 1979, 257:1. 1981, 546:1. 1983,
234:1. 1985, 380:48. 1991, 70:2. 1993, 73:1, eff. June 22, 1993.
Section 72:1-a
72:1-a Korean Conflict Veterans. - [Repealed 1967, 206:3, eff. Aug. 18, 1967.]
Section 72:1-b
72:1-b Notice of Exemption. - Notice of the exemptions from the resident tax
listed in RSA 72:1 shall be printed on every resident tax bill and posted in
every tax collector's office.
Source. 1981, 241:1, eff. June 11,
1981.
Section 72:1-c
72:1-c Optional Collection of Resident
Tax. -
I. Notwithstanding any other provision of law, any town or
city by majority vote of the legislative body may elect not to assess, levy and
collect a resident tax. All municipalities which elect not to assess, levy or
collect said resident tax shall be exempt from all provisions of law relating
to it. The provisions of RSA 261:71 and 261:72 shall not apply to residents of
municipalities not so assessing, levying or collecting the resident tax.
II. The legislative body of any town or city may adopt the
provisions of paragraph I by approving the following question:
""Shall we adopt the provisions of RSA 72:1-c which authorize any town
or city to elect not to assess, levy and collect a resident tax?'' If a
majority of those voting on the question vote ""Yes'', RSA 72:1-c
shall apply within the town or city on April 1 following the approval of the
question. Any town or city may rescind the provisions of RSA 72:1-c in the same
manner, except the word ""adopt'' shall be changed to
""rescind'' in the question.
Source. 1986, 40:1, eff. June 29,
1986. 2003, 112:1, eff. Aug. 5, 2003.
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Section
72:1-d
72:1-d Definitions. - In this chapter:
I. ""Date of the final tax bill'' means:
(a) In towns that bill annually, the date
the town mails the tax bills to the taxpayers;
(b) In towns that bill semiannually,
pursuant to RSA 76:15-a, the date the town mails the second tax bill to the
taxpayers;
(c) In towns operating with an optional
fiscal year, pursuant to RSA 31:94-a or a special legislative act, the date the
town mails the first tax bill to the taxpayers, provided that first tax bill
establishes the total tax liability for the tax year and the bill includes
notice that abatements must be sought from the first bill; and
(d) Notwithstanding subparagraph (c), in
municipalities that bill quarterly, pursuant to RSA 76:15-aa, the date the
municipality mails the final tax bill to the taxpayers.
II. ""Date of notice of tax'' means the date the
board of tax and land appeals determines to be the last mailing date of the
final tax bill for which relief is sought.
Source. 1995, 265:2, eff. Jan. 1,
1996. 2004, 153:2, eff. July 23, 2004.
Section 72:2
72:2 Veterans' Exemption. - [Repealed 1971, 476:2, eff. July 10, 1971.]
Section 72:3
72:3 Record of Discharge, etc. - [Repealed 1977, 588:12, eff. Sept. 16, 1977.]
Section 72:3-a
72:3-a Members of the Armed Forces. - Any person serving as a full time member of the
United States armed services, including the women's auxiliary service, shall be
exempt from the payment of the residence tax.
Source. 1971, 573:2. 1973, 35:1,
eff. April 1, 1973.
Section 72:4
72:4 Military Service Exemption. - [Repealed 1969, 136:1, eff. July 12, 1969.]
Section 72:5
72:5 Liability of Husband. - A husband shall be liable for the payment of his
wife's resident tax if, when it was assessed, they were living together as man
and wife.
Source. 1939, 56:1. RL 73:6. RSA
72:5. 1971, 476:3, eff. July 10, 1971.
Section 72:5-a
72:5-a Distribution of Resident Taxes.
- All resident taxes shall be retained for
the use of town or city in which they are collected.
Source. 1971, 476:4. 1973, 469:1,
eff. July 1, 1973.
Section 72:5-b
72:5-b Compensation of Collector. - In those towns where the collector is paid upon a
commission or part-time basis, the collector of taxes shall receive for his
services in collecting resident taxes, and in lieu of any other compensation
for said service, $.50 for each resident tax collected by him and paid over to
the town treasurer.
Source. 1971, 476:4. 1975, 358:1.
1977, 63:1, eff. June 19, 1977.
Section 72:5-c
72:5-c Application. - On and after July 10, 1971 all references to
""poll taxes'' or ""poll tax'' in the laws of the state
shall be construed to mean ""resident tax'' as enacted in RSA 72:1.
Source. 1971, 476:4, eff. July 10,
1971.
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Property
Taxes
Section
72:6
72:6 Real Estate. - All real estate, whether improved or unimproved,
shall be taxed except as otherwise provided.
Source. RS 39:2. CS 41:2. GS 49:2.
1869, 37:1. 1871, 11:1. GL 53:2. 1879, 50:1. 1883, 89:1. 1889, 22:1. PS 55:2.
1923, 70:2. PL 60:5. RL 73:7. 1945, 50:1. 1951, 23:1. RSA 72:6. 1957, 202:1,
eff. April 1, 1958.
Section 72:6-a
72:6-a Trusts. - [Repealed 1995, 137:9, eff. May 24, 1995.]
Section 72:7
72:7 Buildings, etc. - Buildings, mills, wharves, ferries, toll bridges,
locks and canals and aqueducts owned by private parties, any portion of the
water of which is sold or rented for pay, are taxable as real estate.
Source. RS 39:2. CS 41:2. GS 49:3.
GL 53:3. PS 55:3. 1917, 6:1. PL 60:6. RL 73:8. RSA 72:7. 1970, 5:3, eff. March
31, 1970.
Section
72:7-a
72:7-a Manufactured Housing. -
I. Manufactured housing suitable for use for domestic,
commercial or industrial purposes is taxable as real estate in the town in
which it is located on April 1 in any year if it was brought into the state on
or before April 1 and remains here after June 15 in any year; except that
manufactured housing as determined by the commissioner of revenue
administration, registered in this state for touring or pleasure and not
remaining in any one town, city or unincorporated place for more than 45 days,
except for storage only, shall be exempt from taxation. This paragraph shall
not apply to manufactured housing held for sale or storage by an agent or
dealer.
I-a. Manufactured housing suitable for use for domestic,
commercial or industrial purposes is taxable as real estate in the town, city
or unincorporated place to which it is brought and located after April 1 and
before the following January 1, provided that said manufactured housing remains
in said town, city or unincorporated place for more than 10 weeks, except for
storage only, and further provided a tax has not been assessed on it elsewhere
in the state for that year. The tax shall be for the pro rata part of the tax
year remaining when said manufactured housing became located in the town, city
or unincorporated place. The selectmen or assessors may so require and it shall
be an obligation of the owner to file with the selectmen or assessors a true
and correct inventory of the property subject to taxation under this paragraph
within 15 days of the location of the manufactured housing in such form as the
commissioner of revenue administration may prescribe.
II. There shall be a lien for uncollected taxes upon any
manufactured housing suitable for use for domestic, commercial or industrial
purposes that has been taxed pursuant to paragraphs I and I-a. Said lien shall
take precedence over all other liens and encumbrances upon said manufactured
housing and shall continue in force until 1 1/2 years from the assessment of
the tax. Such taxes shall be subject to the collection procedures set forth in
RSA 80 for real estate taxes.
Source. 1955, 137:1. 1961, 41:1.
1963, 149:1. 1967, 57:1. 1969, 210:1. 1971, 363:1; 367:1, 2. 1973, 123:1;
544:8. 1983, 230:18. 2001, 102:26, eff. July 1, 2001. 2004, 10:1, eff. April 5,
2004.
Section 72:7-b
72:7-b Manufactured Housing. - Whenever a person moves manufactured housing into a
city or town for the purpose of establishing a residence in said city or town,
or whenever a person purchases existing established manufactured housing with
the intent of residing in the same at the existing location, he shall within 15
days of the placement of the manufactured housing or within 15 days of the
purchase of same register with the assessors of the city or the selectmen of
the town where he intends to reside. Whoever fails to comply with the
provisions of this section shall be guilty of a violation.
Source. 1973, 152:1. 1983, 230:18,
eff. Aug. 17, 1983.
Section
72:7-c
72:7-c Exemption; Radio Towers, Antennas
and Related Structures. - Radio antennas,
towers and related or supporting structures used exclusively in the operation
of an amateur communications station under Federal Communications Commission
amateur radio service rules and regulations, shall be considered personal
property and are not taxable as real estate.
Source. 1994, 21:1, eff. April 1,
1994.
Section
72:8
72:8 Electric Plants and Pipe Lines. - All structures, machinery, dynamos, apparatus,
poles, wires, fixtures of all kinds and descriptions, and pipe lines employed
in the generation, production, supply, distribution, transmission, or
transportation of electric power or natural gas, crude petroleum and refined
petroleum products or combinations thereof, shall be taxed as real estate in the
town in which said property or any part of it is situated; provided that no
electric power fixtures which would otherwise be taxed under this section shall
be taxed under this section if they are employed solely as an emergency source
of electric power.
Source. 1905, 42:1. PL 60:7. 1941,
197:2. RL 73:9. 1951, 111:1. RSA 72:8. 1967, 139:1. 1997, 294:1; 351:47, eff.
March 1, 1997, at 12:01 a.m.
Section 72:8-a
72:8-a Telecommunications Poles and
Conduits. - Except as provided in RSA
72:8-b, all structures, poles, towers, and conduits employed in the
transmission of telecommunication, cable, or commercial mobile radio services
shall be taxed as real estate in the town in which such property or any part of
it is situated. The valuation of such property shall be based on its value as
real estate. Other devices and equipment, including wires, fiber optics, and
switching equipment employed in the transmission of telecommunication, cable,
or commercial mobile radio services shall not be taxable as real estate.
Source. 1998, 304:1, eff. April 1,
1998.
Section
72:8-b
[RSA 72:8-b repealed
by 1998, 304:5, effective pursuant to 1998, 304:6, I, as amended, July 1,
2010.]
72:8-b Exemption. -
Notwithstanding any other provision of this chapter, any
conduit that is not a part of a building and any whole or partial interest in
wooden poles, employed in the transmission of communication services that are
subject to the tax imposed under RSA 82-A, and owned by a retailer as that term
is defined in RSA 82-A:2, X, shall be exempt from being taxed as real estate
under RSA 72:8-a.
Source. 1998, 304:1, eff. April 1,
1998. 2003, 270:7, eff. July 16, 2003.
Section 72:9
72:9 Where Taxable. - If the property described in RSA 72:8 or 72:8-a
shall be situated in or extend into more than one town, the property shall be
taxed in each town according to the value of that part lying within its limits.
Source. 1905, 42:2. PL 60:8. RL
73:10. RSA 72:9. 1998, 304:2, eff. April 1, 1998.
Section 72:10
72:10 Limitation. - Nothing in RSA 72:8, 72:8-a, or 72:9 shall in any
way change or affect the laws relating to the taxation of public utilities and
other property owned by municipal corporations.
Source. 1905, 42:4. PL 60:9. RL
73:11. RSA 72:10. 1998, 304:3, eff. April 1, 1998.
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Section
72:11
72:11 Water Works; Flood Control. - Property held by a city, town or district in
another city or town for the purpose of a water supply or flood control, if
yielding no rent, shall not be liable to taxation therein, but the city, town
or district so holding it shall annually pay to the city or town in which such
property lies an amount equal to that which such place would receive for taxes
upon the average of the assessed value of such land, without buildings or other
structures, for the 3 years last preceding legal process to acquire the same,
or other acquisition thereof, the valuation for each year being reduced by all
abatements thereon; but any part of such land or buildings from which any
revenue in the nature of rent is received shall be subject to taxation; such
payments shall be paid to the collector of taxes of the town or city in which
such property lies upon notification from him, and such payment shall be made
on or before December 1 in each year; provided, however, that after such
acquisition the valuation thus established shall be subject to change, as to
make such value proportional with the assessed value of other property in the
town which is subject to taxation, so that such payment will not exceed its
proportion of the public charge in that year. Any city or town aggrieved by the
payment in lieu of taxes on such property shall have the same right of appeal
as a taxpayer may have.
Source. 1911, 40:1. 1923, 33:1. PL
60:10. 1941, 65:2. RL 73:12. 1953, 35:1. RSA 72:11. 1973, 544:11, XXVII. 1977,
501:2, eff. Sept. 12, 1977.
Section
72:11-a
72:11-a Water Works, Flood Control,
Additional Provisions. - When a city, town
or district has acquired, or acquires property in another city or town for the
purpose of water supply or flood control which for any reason has been exempt
from taxation, such property, if yielding no rent, shall not be liable to
taxation therein but the city, town or district so holding it shall annually
pay to the city or town in which such property lies a sum equal to that which
such place would receive from taxes from such land, without buildings or
structures thereon, as determined by the commissioner of revenue
administration. Such payments shall be made as provided in RSA 72:11.
Source. 1965, 9:1. 1973, 544:8.
1977, 501:3, eff. Sept. 12, 1977.
Section 72:12
72:12 Public Utilities. - All real estate of railroads and other public
utility corporations and companies which is not taxed under RSA 82 and 82-A
shall be appraised and taxed by the authorities of the town in which it is
situated.
Source. RS 39:2. 1844, 141:1. CS
41:2. GS 49:4. GL 53:5. PS 55:6. 1907, 119:1. PL 60:11. RL 73:13. RSA 72:12.
1990, 9:2, eff. March 31, 1990.
Section
72:12-a
72:12-a Water and Air Pollution
Control Facilities. -
I. Any person, firm or corporation which builds, constructs,
installs, or places in use in this state any treatment facility, device,
appliance, or installation wholly or partly for the purpose of reducing,
controlling, or eliminating any source of air or water pollution shall be
entitled to have the value of said facility and any real estate necessary
therefor, or a percentage thereof determined in accordance with this section,
exempted from the taxes levied under this chapter for the period of years in which
the facility, device, appliance, or installation is used in accordance with the
provisions of this section. This paragraph shall not apply to privately-owned
landfills or ancillary facilities located at such landfills.
II. The party seeking the exemption shall file an
application with the department of environmental services if the exemption
sought is for a water pollution control facility or an air pollution control
facility, with a copy to the taxing authorities in the municipality where the
facility is situated. Said application shall describe the facilities and their
function or functions and shall state the applicant's total investment therein
and the portion allocable to each function.
III. The department shall investigate and determine whether
the purpose of the facility is solely or only partially pollution control. If
the department finds that the purpose of the facility is only partially
pollution control it shall determine by an allocation of the applicant's
investment in the facility what percentage of the facility is used to control
pollution. In making its investigation, the department may inspect the facility
and request such other information from the applicant as is reasonably
necessary to assist it in making its determination.
IV. Upon making its determination, the department shall
notify the applicant and the taxing authorities of the municipality where the
facility is situated whether the purpose of the facility is solely pollution
control, or, if not, what percentage of the applicant's investment in the
facility should be allocated to pollution control.
V. The taxing authorities shall each year separately
appraise and describe the facility and related real estate and cause such
appraisal and description to appear in their inventory. In accordance with the
provisions of this section, the taxing authority shall exempt from the taxes
levied under this chapter the appraised value of the facility and any real
estate necessary therefor, or the exempt percentage thereof, determined by the
department. The exemption period shall begin as of the April 1 next following
the receipt of the department's determination.
VI. Either the municipality or the owner of the facility may
request a rehearing or appeal from such determination in accordance with the
provisions of RSA 541.
Source. 1971, 142:1. 1979, 359:3.
1996, 228:15. 1998, 66:1, eff. April 1, 1998. 2006, 282:4, eff. June 15, 2006.
Section
72:12-b
72:12-b Facilities Previously
Exempted. - Upon application by either the
municipality or the owner of any pollution control facility previously exempted
under RSA 149:5-a the department of environmental services shall review a
determination made under RSA 149:5-a and determine the exempt percentage in the
manner provided by RSA 72:12-a; provided, however, that the period of exemption
shall not be extended by any such redetermination. Either the municipality or
the owner of the facility may request a rehearing or appeal from such
determination in accordance with the provisions of RSA 541.
Source. 1971, 142:1. 1996, 228:108,
eff. July 1, 1996.
Section
72:12-c
72:12-c Exemption. - Ski area machinery and equipment of every kind and
description, except tramway towers, shall be exempt from taxation as real
estate if it meets all of the following qualifications:
I. It is used or useful in the operation of a passenger
tramway or in the production of man-made snow, including: cables, sheaves
assemblies, carriers, pipe lines, compressors, pumps, electrical apparatus;
II. It is not permanently affixed to the real estate upon
which it is located; and
III. It is capable of being removed from the real estate.
Source. 1981, 237:1, eff. Aug. 10,
1981.
Section
72:12-d
72:12-d Exemption. -
I. Demountable, plastic-covered greenhouses shall be exempt
from taxation as provided by RSA 72:6, if all of the following qualifications
are met:
(a) Removal of the demountable greenhouse
will not affect the utility of the underlying real estate.
(b) The demountable greenhouse is not
permanently affixed to the underlying real estate with concrete or similar
non-portable footings.
(c) Removal of the demountable greenhouse
can be accomplished without significant damage to the greenhouse and will not
render the greenhouse unfit for subsequent use as a demountable greenhouse.
(d) The demountable greenhouse is
specifically designed, constructed, and used for culture, propagation, and
protection of agricultural products.
(e) The demountable greenhouse is not used
for the retail sale of any non-agricultural products.
II. For purposes of this section, the term
""demountable, plastic-covered greenhouse'' means:
(a) Framework.
(b) Coverings.
(c) Electric services not fixed to the
underlying real estate.
(d) Benches.
(e) A source of heat not fixed to the
underlying real estate.
(f) A source of ventilation not fixed to
the underlying real estate.
(g) An irrigation system not fixed to the
underlying real estate.
III. Nothing in this section shall be construed in any way
to change or affect the current use laws under RSA 79-A and the rules adopted
in furtherance of RSA 79-A.
Source. 1998, 296:1, eff. April 1,
1999.
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Section
72:13
72:13 Mines, Sand, Gravel, Loam, or
Other Similar Substances. - Real estate
shall be taxed independently of any mines or ores contained therein until such
mines or ores shall become a source of profit, and independently of any sand,
gravel, loam, or other similar substances contained therein until any of them
shall become a source of profit; except when such mines, ores, sand, gravel,
loam, or other similar substances, or rights therein are owned by some person
other than the one to whom such real estate is taxed, in which case they shall
be taxed as real estate to such other person. This section shall not apply to
real estate containing earth, as that term is defined in RSA 155-E:1, I. Earth
and the real property constituting the area from which earth is being excavated
shall be taxed exclusively under RSA 72-B.
Source. 1870, 36:1. GL 53:3. 1885,
25:1. PS 55:4. 1911, 74:1. PL 60:12. RL 73:14. RSA 72:13. 1969, 122:1. 1999,
301:18, eff. April 1, 1999.
Section 72:14
72:14 Reclaimed Swamps. - [Repealed 1972, 3:1, eff. April 30, 1972.]
Section 72:15
72:15 Personal Estate. - [Repealed 1981, 248:1, I, eff. April 1, 1981.]
Section 72:16,-17
72:16, 72:17 Repealed. - [Repealed 1970, 5:8, eff. March 31, 1970.]
Section 72:18
72:18 Registered Sires. - [Repealed 1971, 363:2, eff. June 28, 1971.]
Section
72:19
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.
Section 72:20
72:20 Contract for Exemption. - [Repealed 1971, 363:3, eff. June 28, 1971.]
Section 72:21
72:21 Income of Ships. - [Repealed 1971, 363:4, eff. June 28, 1971.]
Section
72:21-a
72:21-a House Trailers. - [Repealed 1961, 41:4, eff. April 1, 1961.]
Section
72:22
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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Section 72:22-a
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.
Section
72:23
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) 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 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. This subparagraph 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). All such leases and agreements 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.
(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. 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. 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 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 occupied by their pastors, 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.
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, eff. May 15, 2002.
2003, 56:3, eff. July 20, 2003. 2006, 205:2, eff. May 31, 2006.
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Section
72:23-a
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.
Section
72:23-b
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.
Section
72:23-c
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.
Section
72:23-d
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.
Section
72:23-e
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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Section
72:23-f
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.
Section
72:23-g
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.
Section
72:23-h
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. March 17,
1983.
Section
72:23-i
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.
Section
72:23-j
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.
Section
72:23-k
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.
Section
72:23-l
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.
Section
72:23-m
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.
Section 72:23-n
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.
Section 72:24-27
72:24 to 72:27 Repealed. - [Repealed 1957, 202:3, eff. April 1, 1958.]
Section
72:27-a
72:27-a Procedure for Adoption,
Modification, or Rescission. -
I. Any town or city may adopt the provisions of RSA 72:28,
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, or RSA 72:70 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, eff. April 1,
2003; 299:23, eff. April 1, 2003 at 12:01 a.m. 2004, 170:3, eff. July 23, 2004.
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Section
72:28
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 $500.
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
served not less than 90 days in the armed forces of the United States in any
qualifying war or armed conflict listed in this section and was honorably
discharged or an officer honorably separated from service; or the spouse or
surviving spouse of such resident;
(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, eff.
April 1, 1993. 2003, 299:2, eff. April 1, 2003. 2005, 126:1, eff. April 1,
2006.
Section 72:28-a
72:28-a Procedure for Adoption. - [Repealed 2003, 299:29, I, eff. April 1, 2003.]
Section
72:29
72:29 Definitions. -
I. The word ""resident'' as used in RSA 72:28
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, 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 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 state veterans council 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, eff. Jan. 1, 1996. 2004, 170:2, eff. July 23, 2004; 238:1,
eff. June 15, 2004.
Section
72:29-a
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, eff. June 22,
1993. 2003, 299:3, eff. April 1, 2003.
Section 72:29-b
72:29-b Procedure for Adoption. - [Repealed 2003, 299:29, II, eff. April 1, 2003.]
Section
72:30
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, 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, eff. April 1, 1992.
2003, 299:4, eff. April 1, 2003.
Section
72:31
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.
Source. 1947, 240:1, par. 29-b. RSA
72:31. 1955, 289:3. 1967, 219:5. 1991, 70:14, eff. April 1, 1992. 2003, 299:5,
eff. April 1, 2003.
Section
72:32
72:32 Veterans of Allied Forces. - Any person otherwise entitled under the provisions
of RSA 72:28, 30 and 31 who being a citizen of the United States, or being a
resident of New Hampshire, at the time of his 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.
Source. 1947, 240:1, par. 29-c.
1949, 291:4. RSA 72:32. 1967, 206:4. 1991, 70:14, eff. April 1, 1992.
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Section
72:33
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, 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.
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, V 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, V.
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,
eff. Jan. 1, 1998, at 12:01 a.m. 2003, 131:1, eff. April 1, 2003; 299:25, eff.
April 1, 2003 at 12:01 a.m.; 299:6, eff. April 1, 2005; 299:26, eff. April 1,
2005 at 12:01 a.m.
Section 72:33-a
72:33-a Application for Exemption or
Tax Credit by a Beneficial Interest Owner of a Trust. - [Repealed 1994, 102:3, I, eff. July 10, 1994.]
Section 72:33-b
72:33-b Optional Date for Filing for
Elderly Exemption. - [Repealed 2003,
299:30, eff. April 1, 2005.]
Section
72:34
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, eff. Jan. 1,
1996. 2003, 299:7, eff. April 1, 2005. 2004, 170:4, eff. April 1, 2005. 2006,
30:1, eff. June 3, 2006.
Section
72:34-a
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,
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, eff. Jan. 1, 1998. 2003, 131:2, eff. April 1,
2003.
Section
72:34-b
72:34-b Extensions. - Extensions of filing deadlines in RSA 72 for filing
exemption, credit, or deferral applications and appeals shall be in accordance
with RSA 76:16-d.
Source. 1995, 265:6, eff. Jan. 1,
1996.
Section
72:35
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 total
disability, upon adoption by a city or town pursuant to RSA 72:27-a, shall be
an amount from $701 up to $2,000. The optional tax credit for service-connected
total disability shall replace the standard tax credit 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.
IV. [Deleted.]
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, eff.
June 16, 2000. 2003, 299:8, eff. April 1, 2003.
Section 72:35-a
72:35-a Procedure for Adoption. - [Repealed 2003, 299:29, III, eff. April 1, 2003.]
Section
72:36
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, 72:29,
72:29-a, 72:30, 72:31, 72:32, 72:33, 72:33-a, 72:34, 72:34-a, 72:35, and
72:36-a; 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, eff. June 22, 1993. 2003, 299:9, eff.
April 1, 2003.
Section
72:36-a
72:36-a Certain Disabled Veterans. - Any person, who is discharged from military service
of the United States under conditions other than dishonorable, or an officer
who is honorably separated from military service, who is totally and
permanently disabled from service connection and satisfactory proof of such
service connection is furnished to the assessors and who is a double amputee of
the upper or lower extremities or any combination thereof, paraplegic, or has
blindness of both eyes with visual acuity of 5/200 or less as the result of
service connection and who owns a specially adapted homestead which has been
acquired with the assistance of the Veterans Administration or which has been
acquired using proceeds from the sale of any previous homestead which was
acquired with the assistance of the Veterans Administration, the person or person's
surviving spouse, shall be exempt from all taxation on said homestead.
Source. 1965, 291:1. 1971, 466:1.
1977, 52:1. 1987, 200:1. 1993, 73:9, eff. June 22, 1993.
Section 72:36-b
72:36-b Procedure for Adoption;
Exemption for the Blind. - [Repealed 2003,
299:29, IV, eff. April 1, 2003.]
Section
72:37
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, eff. June 9, 1994. 2003,
299:10, eff. April 1, 2003.
Back to Top
Section
72:37-a
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.
Section 72:37-b
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 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.
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 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, eff. April 1,
1993. 1997, 87:1, eff. Aug. 2, 1997. 2003, 299:11, eff. April 1, 2003. 2004,
238:2, eff. June 15, 2004.
Back to Top
Section 72:37-c
72:37-c Procedure for Adoption. - [Repealed 2003, 299:29, V, eff. April 1, 2003.]
Section
72:38
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,
eff. July 1, 1996. 2004, 257:30, eff. July 1, 2004.
Section 72:38-a
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.
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, eff. Jan. 1, 1998. 2003, 299:12, eff. April 1, 2003; 299:13, eff. April
1, 2005.
Back to Top
Section
72:38-b
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 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.
Section 72:39
72:39 Exemption for Persons 68 Years
or Over. - [Repealed 1996, 140:10, I, eff.
Jan. 1, 1998.]
Section
72:39-a
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 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, eff. July 23,
1996. 2003, 299:14, 15, eff. April 1, 2003. 2004, 238:3, eff. June 15, 2004.
2006, 212:1, eff. June 1, 2006.
Section
72:39-b
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,
eff. Aug. 18, 1997. 2003, 299:16, eff. April 1, 2003. 2004, 238:4, eff. June
15, 2004. 2006, 212:2, eff. June 1, 2006.
Section 72:40
72:40 Conditions. - [Repealed 1996, 140:10, II, eff. Jan. 1, 1998.]
Section
72:40-a
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.
Section
72:40-b
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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Section
72:41
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 in proportion to his 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 72:39-b.
Source. 1969, 496:1. 1970, 54:3.
1975, 397:4. 1983, 155:6. 1996, 140:4, eff. Jan. 1, 1998.
Section
72:41-a
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.
Section 72:42
72:42 Application. - [Repealed 1994, 102:3, II, eff. July 10, 1994.]
Section
72:43
72:43 Interpretations; Rules. -
I. The commissioner of revenue administration shall adopt rules,
pursuant to RSA 541-A, relative to:
(a) His interpretation and construction of
RSA 72:39-a, 72:39-b, and 72:41; and
(b) The uniform observance and enforcement
in the state of said sections.
II. [Repealed.]
Source. 1970, 54:5. 1973, 544:8.
1975, 397:6. 1981, 128:16. 1991, 269:14, 15, II. 1996, 140:6, eff. Jan. 1,
1998.
Expanded Elderly Exemptions
Section 72:43-a-43-c
72:43-a to 72:43-c Repealed. - [Repealed 1996, 140:10, III, eff. Jan. 1, 1998.]
Section 72:43-d
72:43-d Application. - [Repealed 1981, 496:2, eff. June 29, 1981.]
Adjusted Elderly Exemption
Section 72:43-e-43-g
72:43-e to 72:43-g Repealed. - [Repealed 1996, 140:10, IV, eff. Jan. 1, 1998.]
Optional Adjusted Elderly Exemptions
Section 72:43-h
72:43-h Procedure for Adoption. - [Repealed 1996, 140:10, V, eff. Jan. 1, 1998.]
Homeowners' Exemptions
Section 72:44-60
72:44 to 72:60 Repealed. - [Repealed 1983, 155:10, eff. June 8, 1983.]
Solar Energy Systems Exemption
Section
72:61
72:61 Definition of Solar Energy
Systems. - 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.
Source. 1975, 391:1. 1993, 93:1,
eff. April 1, 1993.
Section
72:62
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, eff. April 1, 1993. 2003, 299:17, eff. April 1, 2003.
Section 72:63
72:63 Procedure for Adoption. - [Repealed 2003, 299:29, VI, eff. April 1, 2003.]
Section
72:64
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.
Wind-Powered Energy Systems
Exemption
Section
72:65
72:65 Definition of Wind-Powered
Energy Systems. - 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.
Source. 1977, 185:1, eff. Aug. 13,
1977.
Section
72:66
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,
eff. April 1, 1992. 2003, 299:18, eff. April 1, 2003.
Section 72:67
72:67 Procedure for Adoption. - [Repealed 2003, 299:29, VII, eff. April 1, 2003.]
Section
72:68
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.
Woodheating Energy Systems
Exemptions
Section
72:69
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.
Section
72:70
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,
eff. April 1, 1992. 2003, 299:19, eff. April 1, 2003.
Section 72:71
72:71 Procedure for Adoption. - [Repealed 2003, 299:29, VIII, eff. April 1, 2003.]
Section
72:72
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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Payment in Lieu of Taxes for
Renewable Generation Facilities
Section 72:73
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 renewable energy as defined in RSA 374-F:3, V(f)(3), 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.
Section 72:74
72:74 Payment in Lieu of Taxes. -
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. 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. 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.
TITLE V TAXATION
CHAPTER 76 APPORTIONMENT, ASSESSMENT AND ABATEMENT OF TAXES
Abatement
Section 76:16-d 76:16-d Extensions of Application; Reply and Appeal Deadlines.
I. [Repealed.]
II. In towns with dates of notice of tax, as defined in RSA 72:1-d and RSA 76:1-a, after December 31, the uniform deadlines in exemption, deferral, and taxation applications, replies and appeals statutes, including RSA 72:33, 34, 34-a, 38-a and RSA 76:16, 16-a, and 17 shall be as follows:
(a) Taxpayer's initial application for exemption, deferral, or abatement within 2 months of the date of notice of tax.
(b) Town's response to the application within 6 months of the date of notice of tax.
(c) Taxpayer's appeal within 8 months of the date of notice of tax.
Source. 1995, 265:18. 1998, 344:3. 2002, 217:4, eff. May 16, 2002.
TITLE XII
PUBLIC SAFETY AND WELFARE
CHAPTER 165
AID TO ASSISTED PERSONS
Liability for Support, and Recovery Over
Section 165:28
165:28 Liens on Real Property. - The amount of money spent by a town or city to support an assisted person under this chapter shall, except for just cause, be made a lien on any real estate owned by the assisted person. The liens are effective until enforced as provided in this chapter, or until released by the selectmen or city council; provided that there shall be no enforcement of the lien so long as the real estate is occupied as the sole residence of the assisted person, his surviving spouse, or his surviving children who are under age 18 or blind or permanently and totally disabled. Interest at the rate of 6 percent per year shall be charged on the amount of money constituting such lien commencing one year after the date of the filing of the lien unless a majority of the selectmen in the town or the councilmen in the city vote to waive such interest. The selectmen or council may file a notice of the lien or an acknowledgment of satisfaction of the lien with the register of deeds of the county in which the assisted person owns real property. A notice of lien which contains the owner's name and a description of the real property sufficient to identify it is a valid lien on the property. The register of deeds shall keep a suitable record of such notices without charging any fee therefor, and he shall enter an acknowledgment of satisfaction of the lien upon written request of the selectmen or the council without fee.
Source. 1965, 42:1. 1975, 303:1. 1985, 380:17. 1988, 180:2, eff. June 25, 1988.
Source. 2006, 294:6, eff. April 1,
2006.
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