reglab/housing_qa huggingface dataset:
NH Rev Stat § 72:61 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:61 - Definition of Solar Energy Systems.

    72:61 Definition of Solar Energy Systems. –||I. For purposes of an exemption under RSA 72:62 adopted before January 1, 2020, 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.||II. In a municipality that adopts or re-adopts the exemption under RSA 72:62 on or after January 1, 2020, "solar energy system" means, in addition to the definition in paragraph I, a system which utilizes solar energy to produce electricity for a building and includes all photovoltaics, inverters, and storage. Systems may be off grid or connected to the grid in a net metered or group net metered arrangement pursuant to RSA 362-A:9 or in a direct retail sale arrangement pursuant to RSA 362-A:2-a.|||Source. 1975, 391:1. 1993, 93:1, eff. April 1, 1993. 2019, 327:1, eff. Oct. 15, 2019.|
NH Rev Stat § 72:62 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:62 - Exemption for Solar Energy Systems.

    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. 2003, 299:17, eff. April 1, 2003.|
NH Rev Stat § 72:63 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:63 - Repealed by 2003, 299:29, VI, eff. April 1, 2003.

    72:63 Repealed by 2003, 299:29, VI, eff. April 1, 2003. –|
NH Rev Stat § 72:64 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:64 - Application for Exemption.

    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.|
NH Rev Stat § 72:65 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:65 - Definition of Wind-Powered Energy System.

    72:65 Definition of Wind-Powered Energy System. –||I. For purposes of an exemption under RSA 72:66 adopted before January 1, 2020, 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.||II. In a municipality that adopts or re-adopts the exemption under RSA 72:66 on or after January 1, 2020, "wind-powered energy system" means a system that utilizes wind power to produce electricity for a building and includes all wind-powered devices, inverters, and storage. Systems may be off grid or connected to the grid in a net metered or group net metered arrangement pursuant to RSA 362-A:9 or in a direct retail sale arrangement pursuant to RSA 362-A:2-a.|||Source. 1977, 185:1, eff. Aug. 13, 1977. 2019, 327:2, eff. Oct. 15, 2019.|
NH Rev Stat § 72:66 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:66 - Exemption for Wind-Powered Energy Systems.

    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. 2003, 299:18, eff. April 1, 2003.|
NH Rev Stat § 72:67 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:67 - Repealed by 2003, 299:29, VII, eff. April 1, 2003.

    72:67 Repealed by 2003, 299:29, VII, eff. April 1, 2003. –|
NH Rev Stat § 72:68 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:68 - Application for Exemption.

    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.|
NH Rev Stat § 72:69 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:69 - Definition of Woodheating Energy System.

    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.|
NH Rev Stat § 72:70 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:70 - Exemption for Woodheating Energy Systems.

    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. 2003, 299:19, eff. April 1, 2003.|
NH Rev Stat § 72:71 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:71 - Repealed by 2003, 299:29, VIII, eff. April 1, 2003.

    72:71 Repealed by 2003, 299:29, VIII, eff. April 1, 2003. –|
NH Rev Stat § 72:72 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:72 - Application for Exemption.

    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.|
NH Rev Stat § 72:73 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:73 - Definition of Renewable Generation Facility.

    72:73 Definition of Renewable Generation Facility. –||In this subdivision, "renewable generation facility" means a facility which produces electric energy for resale solely by the use, as a primary energy source, of geothermal energy, tidal or wave energy, wind energy, solar thermal energy, photovoltaic energy, landfill gas energy, hydro energy, biomass energy, energy generated from bio-oil, bio synthetic gas, and biodiesel as defined in RSA 362-A:1-a, I, I-a, and I-b, including the land, all rights, easements, and other interests thereto, and all dams, buildings, structures, and other improvements situated thereon which are necessary or incidental to the production of power at the facility.|||Source. 2006, 294:6, eff. April 1, 2006. 2013, 232:1, eff. Sept. 13, 2013.|
NH Rev Stat § 72:75 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:75 - Definitions.

    72:75 Definitions. –||I. In this subdivision:||(a) "Commercial uses" shall include all retail, wholesale, service, and similar uses.||(b) "Eligible municipality" shall mean any city or town in Coos county.||(c) "Industrial uses" shall include all manufacturing, production, assembling, warehousing, or processing of goods or materials for sale or distribution, research and development activities, or processing of waste materials.||II. An eligible municipality adopting a property tax exemption pursuant to RSA 72:76 may, in lieu of the definitions in this section, adopt by reference the definitions of similar terms as may be contained in that town's or city's zoning ordinances.|||Source. 2008, 224:2, eff. July 1, 2008.|
NH Rev Stat § 72:76 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:76 - Property Tax Exemption.

    72:76 Property Tax Exemption. –||An eligible municipality may, by vote of the local legislative body pursuant to RSA 72:77, adopt a new construction property tax exemption for commercial or industrial uses, or both. The exemption shall apply only for municipal and local school property taxes assessed by the municipality which shall exclude state education property taxes under RSA 76:3 and county taxes assessed against the municipality under RSA 29:11, and shall be a specified percentage on an annual basis of the increase in assessed value attributable to construction of new structures, and additions, renovations, or improvements to existing structures. The exemption may run for a maximum period of 10 years following the new construction; provided, however, that the exemption for all years shall cumulatively not exceed 500 percent of the increased assessed value. Once adopted by the local legislative body, the percentage rate and duration of the exemption shall be granted uniformly within that municipality to all projects for which a proper application is filed.|||Source. 2008, 224:2, eff. July 1, 2008.|
NH Rev Stat § 72:77 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:77 - Procedure for Adoption.

    72:77 Procedure for Adoption. –||I. A municipality desiring to adopt the provisions of RSA 72:76 shall do so in accordance with the procedures set forth in RSA 72:27-a. The vote shall specify the percentage of new assessed value to be exempted, the number of years duration of the exemption following new construction, and a reference to zoning use category definitions, if applicable. The exemption shall take effect in the tax year beginning April 1 following its adoption.||II. A vote adopting RSA 72:76 shall remain in effect for a maximum of 5 tax years; provided, however, that for any application which has already been granted prior to expiration of such 5 tax year period, the exemption shall continue to apply at the rate and for the duration in effect at the time it was granted.|||Source. 2008, 224:2, eff. July 1, 2008.|
NH Rev Stat § 72:78 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:78 - Application for Exemption.

    72:78 Application for Exemption. –||I. An owner shall apply for the exemption under RSA 72:76 prior to construction, but not after December 31 before the beginning of the tax year for which the exemption is sought. In such cases the selectmen or assessors may anticipatorily grant the exemption, subject to adjustment when the actual increase in assessed value becomes known. If construction is partially complete on April 1 of any year, the exemption for that year shall be based on the increased assessed value attributable to the partial construction, but the duration of the exemption shall be adjusted such that the cumulative amount of exemptions received, based on the construction as completed, is proportional to that received by other eligible properties.||II. The selectmen or assessors shall notify the applicant of their decision no later than February 28 before the beginning of the tax year for which the exemption is sought. The decision shall specify the amount of the exemption, that it is effective with the new tax year and the number of years for which the exemption applies to qualified construction. The decision of the selectmen or assessors may be appealed in the manner set forth in RSA 72:34-a.||III. The selectmen or assessors may request such additional or updated information as is necessary to determine eligibility. If they are satisfied that the applicant has willfully made any false statement, or has refused to provide information after such a request, they may refuse to grant the exemption.||IV. If the municipality completes a revaluation during the period for which an exemption has been granted, the amount of the exemption shall be adjusted by the difference in equalization ratios applicable in the municipality before and after the revaluation.|||Source. 2008, 224:2. 2009, 144:285, eff. July 1, 2009. 2012, 186:1, eff. June 11, 2012.|
NH Rev Stat § 72:79 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:79 - Repealed by 2016, 157:2, eff. Jan. 1, 2017.

    72:79 Repealed by 2016, 157:2, eff. Jan. 1, 2017. –|
NH Rev Stat § 72:80 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:80 - Definitions.

    72:80 Definitions. –||I. In this subdivision:||(a) "Commercial uses" shall include all retail, wholesale, service, and similar uses.||(b) "Eligible municipality" shall mean any city or town in the state.||(c) "Industrial uses" shall include all manufacturing, production, assembling, warehousing, or processing of goods or materials for sale or distribution, research and development activities, or processing of waste materials.||II. An eligible municipality adopting a property tax exemption pursuant to RSA 72:81 may, in lieu of the definitions in this section, adopt by reference the definitions of similar terms as may be contained in that town's or city's zoning ordinances.|||Source. 2017, 179:2, eff. Aug. 28, 2017.|
NH Rev Stat § 72:81 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:81 - Property Tax Exemption.

    72:81 Property Tax Exemption. –||I. An eligible municipality may, by vote of the local legislative body pursuant to RSA 72:82, adopt a new construction property tax exemption for commercial or industrial uses, or both. The intent of the exemption is to provide incentives to businesses to build, rebuild, modernize, or enlarge within the municipality. The exemption shall apply only for municipal and local school property taxes assessed by the municipality which shall exclude state education property taxes under RSA 76:3 and county taxes assessed against the municipality under RSA 29:11, and shall be a specified percentage on an annual basis of the increase in assessed value attributable to construction of new structures, and additions, renovations, or improvements to existing structures, but which shall not exceed 50 percent per year. The exemption may run for a maximum period of 10 years following the new construction.||II. Once adopted by the local legislative body, the percentage rate and duration of the exemption shall be granted on a per case basis based on the amount and value of public benefit as determined by the governing body either:||(a) To all properties within the municipality; or||(b) To a specific group or groups of parcels within the municipality as designated by the legislative body.||III. For the purposes of this section, public benefit shall be defined by the local legislative body as part of the adoption of the property tax exemption.|||Source. 2017, 179:2, eff. Aug. 28, 2017. 2019, 221:1, eff. July 12, 2019.|
NH Rev Stat § 72:82 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:82 - Procedure for Adoption.

    72:82 Procedure for Adoption. –||I. A municipality desiring to adopt the provisions of RSA 72:81 shall do so in accordance with the procedures set forth in RSA 72:27-a. The vote shall specify that the exemption, if granted, shall apply to all properties within the municipality if adopted in accordance with RSA 72:81, II(a) or to a specific group or groups of parcels within the municipality if adopted in accordance with RSA 72:81, II(b). The vote shall specify the maximum percentage of new assessed value to be exempted, the maximum number of years duration of the exemption following new construction, a definition of public benefit, and a reference to zoning use category definitions, if applicable. The exemption shall take effect in the tax year beginning April 1 following its adoption.||II. A vote adopting RSA 72:81 shall remain in effect for a maximum of 5 tax years; provided, however, that for any application which has already been granted prior to expiration of such 5 tax year period, the exemption shall continue to apply at the rate and for the duration in effect at the time it was granted.|||Source. 2017, 179:2, eff. Aug. 28, 2017. 2019, 221:2, eff. July 12, 2019.|
NH Rev Stat § 72:83 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:83 - Application for Exemption.

    72:83 Application for Exemption. –||I. An owner shall apply for the exemption under RSA 72:81 prior to construction, but not after December 31 before the beginning of the tax year for which the exemption is sought. In such cases the selectmen or assessors may anticipatorily grant the exemption, subject to adjustment when the actual increase in assessed value becomes known. If construction is partially complete on April 1 of any year, the exemption for that year shall be based on the increased assessed value attributable to the partial construction, but the duration of the exemption shall be adjusted such that the cumulative amount of exemptions received, based on the construction as completed, is proportional to that received by other eligible properties.||II. The selectmen or assessors shall notify the applicant of their decision no later than February 28 before the beginning of the tax year for which the exemption is sought. The decision shall specify the amount of the exemption, that it is effective with the new tax year, and the number of years for which the exemption applies to qualified construction. The decision of the selectmen or assessors may be appealed in the manner set forth in RSA 72:34-a.||III. The selectmen or assessors may request such additional or updated information as is necessary to determine eligibility. If they are satisfied that the applicant has willfully made any false statement, or has refused to provide information after such a request, they may refuse to grant the exemption.||IV. If the municipality completes a revaluation during the period for which an exemption has been granted, the amount of the exemption shall be adjusted by the difference in equalization ratios applicable in the municipality before and after the revaluation.|||Source. 2017, 179:2, eff. Aug. 28, 2017.|
NH Rev Stat § 72:84 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:84 - Electric Energy Storage System; Definition.

    72:84 Electric Energy Storage System;  Definition. –||In this subdivision "electric energy storage system" means a facility located behind a retail meter that stores electrical energy that is otherwise produced by an electricity generator or uses electricity to concentrate and store thermal energy, by electrical, chemical, mechanical, or thermal means, for discharge or use at a later time, whether in the form of thermal energy to meet space or process heating or cooling loads or electricity, which can be used to reduce peak loads, compensate for variability in renewable energy production, or provide other grid services, and which does not participate in any wholesale energy markets administered by ISO New England as a registered asset or otherwise. An electric energy storage system shall not include conventional electric resistance or gas domestic hot water heaters.|||Source. 2019, 327:4, eff. Oct. 15, 2019.|
NH Rev Stat § 72:85 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:85 - Exemption for Electric Energy Storage Systems.

    72:85 Exemption for Electric Energy Storage Systems. –||A city or town may adopt an exemption under RSA 72:27-a from the assessed value for property tax purposes, for persons owning real property which is equipped with an electrical energy storage system.|||Source. 2019, 327:4, eff. Oct. 15, 2019.|
NH Rev Stat § 72:86 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:86 - Application for Exemption.

    72:86 Application for Exemption. –||Applications for exemptions under RSA 72:85 and RSA 72:87 shall be governed by the provisions of RSA 72:33, RSA 72:34, and RSA 72:34-a.|||Source. 2019, 327:4, eff. Oct. 15, 2019. 2021, 200:2, Pt. II, Sec. 2, eff. Oct. 9, 2021.|
NH Rev Stat § 72:87 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:87 - Exemption for Renewable Generation Facilities and Electric Energy Storage Systems.

    72:87 Exemption for Renewable Generation Facilities and Electric Energy Storage Systems. –||Each municipality may adopt under RSA 72:27-a an exemption from the assessed value, for property tax purposes, of a renewable generation facility, as defined in RSA 72:73, and of an electric energy storage system, as defined in RSA 72:84, and that (a) is located behind the retail meter of a customer-generator, as defined in RSA 362-A:1-a, II-b; or (b) is a limited producer, as defined in RSA 362-A:1-a, III, operating pursuant to RSA 362-A:2-a; or (c) is operating pursuant to RSA 374-D:2.|||Source. 2021, 200:2, Pt. II, Sec. 3, eff. Oct. 9, 2021.|