reglab/housing_qa huggingface dataset:
NH Rev Stat § 71-C:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 71-C - Tax Expenditure and Potential Liability Reports|Section 71-C:3 - Joint Committee on Tax Expenditure Review.

    71-C:3 Joint Committee on Tax Expenditure Review. –||I. A joint committee on tax expenditure review is hereby established to review all qualifying tax expenditures on a rotating basis every 5 years and recommend continuance, amendment, or repeal of relevant provisions. The joint committee shall be composed of 2 members of the house of representatives appointed by the speaker of the house of representatives and one member of the senate appointed by the senate president, provided that such appointments shall include the chair or vice-chair of the ways and means committee of the respective bodies. The first meeting shall be within 60 days after the effective date of this paragraph and called by the first-named house member.||II. The joint committee shall determine which credits, exemptions, and reduced rates meet the definition of a tax expenditure, recommend legislation to add any additional tax expenditures to RSA 71-C:2, establish a rotating schedule for review over 5-year periods, determine the goals of each tax expenditure, and establish general criteria for the future evaluation of each such tax expenditure.||III. The joint committee shall file an initial report containing its determinations on or before November 1, 2014 with the speaker of the house, the senate president, the governor, and the commissioner of revenue administration. Every November 1 thereafter, the joint committee shall file a report with recommendations for proposed legislation, including identification and a review plan for any tax expenditures that are subsequently enacted or amended. Reports required by this section shall be made available to the general public on the general court's website.|||Source. 2014, 28:1, eff. May 23, 2014. 2020, 37:23, eff. July 29, 2020.|
NH Rev Stat § 71-C:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 71-C - Tax Expenditure and Potential Liability Reports|Section 71-C:4 - Tax Expenditure and Potential Liability Report.

    71-C:4 Tax Expenditure and Potential Liability Report. –||||[Paragraph I effective until January 1, 2027; see also paragraph I set out below.]||||I. On or before December 15 of every fiscal year the commissioner of the department of revenue administration shall certify in a report to the general court and the governor an analysis of each of the past fiscal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under RSA 77, RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, 78-B, RSA 82-A, RSA 84-A, RSA 84-C, and RSA 400-A.|||[Paragraph I effective January 1, 2027; see also paragraph I set out above.]||||I. On or before December 15 of every fiscal year the commissioner of the department of revenue administration shall certify in a report to the general court and the governor an analysis of each of the past fiscal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, 78-B, RSA 82-A, RSA 84-A, RSA 84-C, and RSA 400-A.|||[Paragraph II effective until January 1, 2027; see also paragraph II set out below.]||||II. The report shall be divided into the following parts:||(a) Tax expenditures as determined by the joint committee on tax expenditure review under RSA 71-C:3;||(b) Potential liabilities against the state's revenues, specifically:||(1) Other credits allowed under RSA 77, RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, RSA 78-B, RSA 82, RSA 82-A, RSA 84-A, RSA 84-C, and RSA 400-A against the business profits tax imposed by RSA 77-A; and||(2) Credit carryovers from overpaid taxes.|||[Paragraph II effective January 1, 2027; see also paragraph II set out above.]||||II. The report shall be divided into the following parts:||(a) Tax expenditures as determined by the joint committee on tax expenditure review under RSA 71-C:3;||(b) Potential liabilities against the state's revenues, specifically:||(1) Other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, RSA 78-B, RSA 82, RSA 82-A, RSA 83-E, RSA 84-A, RSA 84-C, and RSA 400-A against the business profits tax imposed by RSA 77-A; and||(2) Credit carryovers from overpaid taxes.||III. The report shall include the total dollar amount allowed under each credit or factor during the previous fiscal year, the number of receiving entities, and the amount of the credit still available at the beginning of the current fiscal year. In the event that data is not available to calculate the remaining credit, the report shall provide an estimate and the method used to reach it.||IV. The report shall be made available to the general public on the department of revenue administration's website.|||Source. 2014, 28:1, eff. May 23, 2014. 2017, 156:227, eff. Jan. 1, 2019. 2021, 91:95, eff. Jan. 1, 2027.|
NH Rev Stat § 72:1 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:1 - Persons Liable.

    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.|
NH Rev Stat § 72:1-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:1-a - Repealed by 1967, 206:3, eff. Aug. 18, 1967.

    72:1-a Repealed by 1967, 206:3, eff. Aug. 18, 1967. –|
NH Rev Stat § 72:1-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:1-b - Notice of Exemption.

    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.|
NH Rev Stat § 72:1-c (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:1-c - Optional Collection of Resident Tax.

    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. 2003, 112:1, eff. Aug. 5, 2003.|
NH Rev Stat § 72:1-d (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:1-d - Definitions.

    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. 2004, 153:2, eff. July 23, 2004.|
NH Rev Stat § 72:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:2 - Repealed by 1971, 476:2, eff. July 10, 1971.

    72:2 Repealed by 1971, 476:2, eff. July 10, 1971. –|
NH Rev Stat § 72:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:3 - Repealed by 1977, 588:12, eff. Sept. 16, 1977.

    72:3 Repealed by 1977, 588:12, eff. Sept. 16, 1977. –|
NH Rev Stat § 72:3-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:3-a - Members of the Armed Forces.

    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.|
NH Rev Stat § 72:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:4 - Repealed by 1969, 136:1, eff. July 12, 1969.

    72:4 Repealed by 1969, 136:1, eff. July 12, 1969. –|
NH Rev Stat § 72:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:5 - Liability of Husband.

    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.|
NH Rev Stat § 72:5-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:5-a - Distribution of Resident Taxes.

    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.|
NH Rev Stat § 72:5-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:5-b - Compensation of Collector.

    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.|
NH Rev Stat § 72:5-c (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:5-c - Application.

    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.|
NH Rev Stat § 72:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:6 - Real Estate.

    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.|
NH Rev Stat § 72:6-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:6-a - Repealed by 1995, 137:9, eff. May 24, 1995.

    72:6-a Repealed by 1995, 137:9, eff. May 24, 1995. –|
NH Rev Stat § 72:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:7 - Buildings, Etc.

    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. Mar. 31, 1970.|
NH Rev Stat § 72:7-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:7-a - Manufactured Housing.

    72:7-a Manufactured Housing. –||I. Manufactured housing, as defined in RSA 205-A:1, I, 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, as defined in RSA 205-A:1, I, 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 11/2 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. 2004, 10:1, eff. April 5, 2004. 2014, 288:2, eff. April 1, 2015.|
NH Rev Stat § 72:7-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:7-b - Manufactured Housing.

    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.|
NH Rev Stat § 72:7-c (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:7-c - Exemption; Radio Towers, Antennas and Related Structures.

    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.|
NH Rev Stat § 72:7-d (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:7-d - Exemption; Recreational Vehicles.

    72:7-d Exemption;  Recreational Vehicles. –||I. (a) For purposes of this chapter, recreational vehicles, as defined in RSA 216-I:1, VIII, having a valid motor vehicle registration and current number plate, having a maximum width of 8 feet and 6 inches while being transported, and located at a "recreational campground or camping park," as those terms are defined in RSA 216-I:1 VII, shall not be taxable as real estate.||(b) Annually, before April 1, each campground owner, as defined in RSA 216-I:1, III, shall provide the local assessing officials with the name and address for each owner of a recreational vehicle at the campground, and shall identify which of such recreational vehicles at the campground currently meet the criteria described in subparagraph (a).||II. Notwithstanding RSA 75:3, campground owners shall not be responsible for payment of any taxes imposed on a recreational vehicle located at the campground unless the campground owner is the owner of the recreational vehicle.|||Source. 2014, 288:1, eff. April 1, 2015. 2018, 296:3, eff. June 25, 2018.|
NH Rev Stat § 72:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:8 - Electric Plants and Pipe Lines.

    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. Mar. 1, 1997, at 12:01 a.m.|
NH Rev Stat § 72:8-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:8-a - Telecommunications Poles and Conduits.

    72:8-a Telecommunications Poles and Conduits. –||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. Except as provided in RSA 72:8-c, 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. 2016, 208:1, eff. Sept. 1, 2016.|
NH Rev Stat § 72:8-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:8-b - Repealed by 1998, 304:5, eff. July 1, 2010.

    72:8-b Repealed by 1998, 304:5, eff. July 1, 2010. –|
NH Rev Stat § 72:8-c (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:8-c - Valuation of Telecommunications Poles and Conduits; Rulemaking.

    72:8-c Valuation of Telecommunications Poles and Conduits;  Rulemaking. –||I. The value of wooden poles or conduits employed in the transmission of telecommunications owned in whole or in part by telephone utilities, as described in RSA 362:7, or providers of Voice over Internet Protocol ("VoIP") service or IP-enabled service, each as defined in RSA 362:7, or commercial mobile radio services, for purposes of tax assessment against said entity, shall be determined by the following formula: the Replacement Cost New (RCN) of the telecommunications pole or conduit, less depreciation calculated on a straight-line basis for a period of 40 years with a residual value of 20 percent.||II. On or before July 1 of the tax year, the department of revenue administration shall provide to every municipality a schedule of telecommunications pole and conduit RCN, using national published telecommunications standard cost data guides calculated annually using a 5-year rolling average.||III. The commissioner of the department of revenue administration shall adopt rules pursuant to RSA 541-A relative to how telecommunications pole and conduit RCN shall be established, including a process for receiving public input prior to such establishment.|||Source. 2016, 208:2, eff. Sept. 1, 2016.|
NH Rev Stat § 72:8-e (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:8-e - Recovery of Taxes by Electric, Gas and Water Utility Companies.

    72:8-e Recovery of Taxes by Electric, Gas and Water Utility Companies. –||For the implementation period of the valuation of utility company assets under RSA 72:8-d, VI and terminating with the property tax year effective April 1, 2024, the public utility commission shall by order establish a rate recovery mechanism for any public utility owning property that meets the definition of utility company assets under RSA 72:8-d, I. Such rate recovery mechanism shall either:||I. Adjust annually to recover all property taxes paid by each such utility on such utility company assets based upon the methodology set forth in of RSA 72:8-d; or||II. Be established in an alternative manner acceptable to both the utility and the public utility commission.|||Source. 2019, 117:2, eff. Aug. 20, 2019.|
NH Rev Stat § 72:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:9 - Where Taxable.

    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.|