reglab/housing_qa huggingface dataset:
NH Rev Stat § 72:23-i (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:23-i - Rannie Webster Foundation.

    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.|
NH Rev Stat § 72:23-j (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:23-j - Senior Citizens Housing Development Corporation of Claremont, Inc.

    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.|
NH Rev Stat § 72:23-k (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:23-k - Charitable, Nonprofit Housing Projects.

    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.|
NH Rev Stat § 72:23-l (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:23-l - Definition of "Charitable".

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

    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.|
NH Rev Stat § 72:23-n (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:23-n - Voluntary Payments in Lieu of Taxes.

    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.|
NH Rev Stat § 72:24 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:24 - to 72:27 Repealed by 1957, 202:3, eff. April 1, 1958.

    72:24 to 72:27 Repealed by 1957, 202:3, eff. April 1, 1958. –|
NH Rev Stat § 72:27-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:27-a - Procedure for Adoption, Modification, or Rescission.

    72:27-a Procedure for Adoption, Modification, or Rescission. –||I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, 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, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, 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; 299:23. 2004, 170:3. 2008, 224:3, eff. July 1, 2008. 2016, 217:2, eff. Aug. 8, 2016. 2017, 179:1, eff. Aug. 28, 2017. 2019, 327:3, eff. Oct. 15, 2019. 2021, 200:2, Pt. II, Sec. 1, eff. Oct. 9, 2021.|
NH Rev Stat § 72:28-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:28-a - Repealed by 2003, 299:29, I, eff. April 1, 2003.

    72:28-a Repealed by 2003, 299:29, I, eff. April 1, 2003. –|
NH Rev Stat § 72:28-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:28-b - All Veterans' Tax Credit.

    72:28-b All Veterans' Tax Credit. –||I. A town or city may adopt or rescind the all veterans' property tax credit granted under this section by the procedure in RSA 72:27-a.||II. The credit granted under this section shall be the same as the amount of the standard or optional veterans' tax credit in effect in the town or city under RSA 72:28. A town or city with an existing standard or optional veterans' tax credit under RSA 72:28 prior to August 18, 2016, adopting the credit under this section, may phase in the amount of the all veterans' tax credit over a 3-year period to match the standard or optional veterans' tax credit.||III. The all veterans' tax credit shall be subtracted each year from the property tax on the veteran's residential property.||IV. A person shall qualify for the all veterans' tax credit if the person is a resident of this state who served not less than 90 days on active service in the armed forces of the United States and was honorably discharged or an officer honorably separated from service; or the spouse or surviving spouse of such resident, provided that Title 10 training for active duty by a member of a national guard or reserve shall be included as service under this paragraph; provided however that the person is not eligible for and is not receiving a credit under RSA 72:28 or RSA 72:35.|||Source. 2016, 217:1, eff. Aug. 8, 2016. 2017, 109:1, eff. June 8, 2017.|
NH Rev Stat § 72:28-c (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:28-c - Optional Tax Credit for Combat Service.

    72:28-c Optional Tax Credit for Combat Service. –||I. A town or city may adopt or rescind an optional tax credit for combat service pursuant to the procedure provided in RSA 72:27-a.||II. The optional tax credit for combat service, upon adoption by a city or town pursuant to RSA 72:27-a, shall be an amount from $50 up to $500. The tax credit for combat service shall be subtracted each year from the property tax on the qualifying service member's residential real estate, as defined in RSA 72:29, II.||III. To qualify for the tax credit for combat service, a person shall be a resident of this state engaged at any point during the taxable period in combat service as a member of the New Hampshire national guard or a reserve component of the Unites States armed forces, called to active duty. For purposes of this section, and in accordance with Internal Revenue Service Publication 3, Armed Forces Tax Guide, "combat service" shall mean military service in one of the following areas:||(a) An active combat area as designated by the President in an Executive Order, for which the service member receives special pay for duty subject to hostile fire or imminent danger as certified by the Department of Defense.||(b) A support area as designated by the Department of Defense in direct sustainment of military operations in the combat zone, for which the service member receives special pay for duty subject to hostile fire or imminent danger as certified by the Department of Defense.||(c) Service in a contingency operation as designated by the Department of Defense, for which the service member receives special pay for duty subject to hostile fire or imminent danger as certified by the Department of Defense.||IV. The application for the tax credit under this section shall be accompanied by the service member's military orders, and shall include such information as may be required for the assessor's office to verify the dates of combat service.||V. A tax credit for combat service shall be in lieu of, and not in addition to, the optional veteran's tax credit under RSA 72:28 or the all veterans' tax credit under RSA 72:28-b. The service member shall be eligible for the credit in each tax year in which the combat service occurs, but the credit may be prorated in the second tax year based on the duration of combat service.|||Source. 2018, 151:1, eff. Jan. 1, 2019.|
NH Rev Stat § 72:29 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:29 - Definitions.

    72:29 Definitions. –||I. The word "resident" as used in RSA 72:28 , RSA 72:28-b, and RSA 72:28-c 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, 28-b, 28-c, 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 placed their property in a grantor/revocable trust or 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 division of veterans services 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. 2004, 170:2; 238:1. 2010, 119:7. 2011, 138:1, eff. April 1, 2011. 2016, 217:3, 5, eff. Aug. 8, 2016. 2018, 151:2, 3, eff. Jan. 1, 2019. 2019, 273:7, eff. Sept. 17, 2019.|
NH Rev Stat § 72:29-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:29-a - Surviving Spouse.

    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. 2003, 299:3, eff. April 1, 2003.|
NH Rev Stat § 72:29-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:29-b - Repealed by 2003, 299:29, II, eff. April 1, 2003.

    72:29-b Repealed by 2003, 299:29, II, eff. April 1, 2003. –|
NH Rev Stat § 72:30 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:30 - Proration of Tax Credit.

    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, or RSA 72:28-b, 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. 2003, 299:4, eff. April 1, 2003. 2016, 217:4, eff. Aug. 8, 2016.|
NH Rev Stat § 72:31 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:31 - Husband and Wife.

    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, or RSA 72:28-b.|||Source. 1947, 240:1, par. 29-b. RSA 72:31. 1955, 289:3. 1967, 219:5. 1991, 70:14. 2003, 299:5, eff. April 1, 2003. 2016, 217:4, eff. Aug. 8, 2016.|
NH Rev Stat § 72:32 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:32 - Veterans of Allied Forces.

    72:32 Veterans of Allied Forces. –||Any person otherwise entitled under the provisions of RSA 72:28, 28-b, 30 and 31 who being a citizen of the United States, or being a resident of New Hampshire, at the time of his or her 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 or RSA 72:28-b.|||Source. 1947, 240:1, par. 29-c. 1949, 291:4. RSA 72:32. 1967, 206:4. 1991, 70:14, eff. April 1, 1992. 2016, 217:4, eff. Aug. 8, 2016.|
NH Rev Stat § 72:33-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:33-a - Repealed by 1994, 102:3, I, eff. July 10, 1994.

    72:33-a Repealed by 1994, 102:3, I, eff. July 10, 1994. –|
NH Rev Stat § 72:33-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:33-b - Repealed by 2003, 299:30, eff. April 1, 2005.

    72:33-b Repealed by 2003, 299:30, eff. April 1, 2005. –|