reglab/housing_qa huggingface dataset:
NH Rev Stat § 72:10 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:10 - Limitation.

    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.|
NH Rev Stat § 72:11 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:11 - Water Works; Flood Control.

    72:11 Water Works;  Flood Control. –||I. Except as provided in paragraph II, 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.||II. (a) Alternatively, the governing body of a city, town, or district holding property described in paragraph I may enter into an agreement with the governing body of the city or town in which the property is located for payments in lieu of taxes with respect to the subject property. In the absence of such an agreement, the property shall be subject to the provisions of paragraph I. Notwithstanding any agreement entered into under this paragraph, any portion of the land or buildings from which revenue in the nature of rent is received shall remain subject to taxation as provided in paragraph I.||(b) No voluntary agreement entered into under this paragraph 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.|||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. 2013, 94:1, eff. June 20, 2013.|
NH Rev Stat § 72:11-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:11-a - Water Works, Flood Control, Additional Provisions.

    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 either 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, or the alternative payment permitted by RSA 72:11, II. 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. 2013, 94:2, eff. June 20, 2013.|
NH Rev Stat § 72:12 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:12 - Public Utilities.

    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. Mar. 31, 1990.|
NH Rev Stat § 72:12-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:12-b - Facilities Previously Exempted.

    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.|
NH Rev Stat § 72:12-c (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:12-c - Exemption.

    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.|
NH Rev Stat § 72:12-d (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:12-d - Exemption.

    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.|
NH Rev Stat § 72:12-e (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:12-e - Repealed by 2018, 238:2, eff. Nov. 1, 2018.

    72:12-e Repealed by 2018, 238:2, eff. Nov. 1, 2018. –|
NH Rev Stat § 72:13 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:13 - Mines, Sand, Gravel, Loam, or Other Similar Substances.

    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.|
NH Rev Stat § 72:14 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:14 - Repealed by 1972, 3:1, eff. April 30, 1972.

    72:14 Repealed by 1972, 3:1, eff. April 30, 1972. –|
NH Rev Stat § 72:15 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:15 - Repealed by 1981, 248:1, I, eff. April 1, 1981.

    72:15 Repealed by 1981, 248:1, I, eff. April 1, 1981. –|
NH Rev Stat § 72:16, 72:17 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:16, 72:17 - Repealed by 1970, 5:8, eff. Mar. 31, 1970.

    72:16, 72:17 Repealed by 1970, 5:8, eff. Mar. 31, 1970. –|
NH Rev Stat § 72:18 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:18 - Repealed by 1971, 363:2, eff. June 28, 1971.

    72:18 Repealed by 1971, 363:2, eff. June 28, 1971. –|
NH Rev Stat § 72:19 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:19 - Corporate Stock.

    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.|
NH Rev Stat § 72:20 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:20 - Repealed by 1971, 363:3, eff. June 28, 1971.

    72:20 Repealed by 1971, 363:3, eff. June 28, 1971. –|
NH Rev Stat § 72:21 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:21 - Repealed by 1971, 363:4, eff. June 28, 1971.

    72:21 Repealed by 1971, 363:4, eff. June 28, 1971. –|
NH Rev Stat § 72:21-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:21-a - Repealed by 1961, 41:4, eff. April 1, 1961.

    72:21-a Repealed by 1961, 41:4, eff. April 1, 1961. –|
NH Rev Stat § 72:22 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:22 - Burial Places.

    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.|
NH Rev Stat § 72:22-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:22-a - Assistance to Tax Exempt Organizations.

    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.|
NH Rev Stat § 72:23-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:23-a - Veterans Organization.

    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.|
NH Rev Stat § 72:23-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:23-b - American Red Cross.

    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.|
NH Rev Stat § 72:23-c (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:23-c - Annual List.

    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.|
NH Rev Stat § 72:23-d (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:23-d - New Hampshire Congregational-Christian Conference.

    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.|
NH Rev Stat § 72:23-e (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:23-e - Nutfield Heights Inc.

    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.|
NH Rev Stat § 72:23-f (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:23-f - Salemhaven, Inc.

    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.|
NH Rev Stat § 72:23-g (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:23-g - Letitia Pratt Foundation, Inc.

    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.|
NH Rev Stat § 72:23-h (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:23-h - Granges.

    72:23-h Granges. –||The real estate and personal property owned by Granges which are incorporated in this state shall be exempt from property taxes. If such property is rented for business purposes, the real estate shall not be exempt.|||Source. 1983, 8:1, eff. Mar. 17, 1983.|