reglab/housing_qa huggingface dataset:
NH Rev Stat § 75:11 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 75 - Appraisal of Taxable Property|Section 75:11 - Appraisal of Residences.

    75:11 Appraisal of Residences. –||I. The owner of record of any residence located in an industrial or commercial zone may apply on or before April 15 of each year to the selectmen or assessors, on a form prepared by the selectmen or assessors, for a special appraisal of the residence for that year, based upon its value at its current use as a residence. After the initial application, reapplication may be made on a form which shall be sent to the applicant by the assessing officials with the inventory blank. If any owner shall satisfy the assessing officials that the owner was prevented by accident, mistake or misfortune from filing said application on or before April 15, the officials may receive the application at a later date and classify the residence under this section; but no such application shall be received after the local tax rate has been approved by the commissioner of revenue administration for that year.||II. The assessing officials shall notify the applicant on a form provided by the commissioner of revenue administration no later than July 1, or within 15 days if the application is filed after July 1, of their decision to classify or refusal to classify the applicant's residence by delivery of such notification to the applicant in person or by mailing such notification to the applicant's last and usual place of abode.||III. Prior to July 1 each year, the assessing officials shall determine if previously classified residences have been reapplied or have undergone a change in use. A list of all classified residences and their owners in each town or city shall be filed by the respective assessing officials each year. Such list shall be part of the inventory and subject to inspection as provided in RSA 76:7.||IV. The commissioner shall execute such other forms, procedures, and regulations as are needed to assure a fair opportunity for owners to qualify under this chapter and to assure compliance of uses on classified property.||V. [Repealed.]||VI. The selectmen or assessors shall make such a special appraisal of any eligible residence whose owner correctly applies in accordance with paragraph I, and shall assess the tax for that year on that special appraisal.||VII. Whenever the owner of a residence which has been classified as an eligible residence shall fail to reapply for a current use assessment, the property shall be assessed at its RSA 75:1 value for that year.|||Source. 1977, 538:2. 1995, 291:4. 2004, 242:2, eff. June 15, 2004.|
NH Rev Stat § 75:12 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 75 - Appraisal of Taxable Property|Section 75:12 - Valuation for Bonding Limit Purposes.

    75:12 Valuation for Bonding Limit Purposes. –||In computing the total value of all property in a city or town, any residence which is appraised at current use value under the provisions of this subdivision shall, for all purposes including but not limited to the purposes of RSA 33:4-b, be inventoried by the town or city at its current use value.|||Source. 1977, 538:2, eff. Sept. 13, 1977.|
NH Rev Stat § 75:13 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 75 - Appraisal of Taxable Property|Section 75:13 - Valuation for Computing Equalized Value.

    75:13 Valuation for Computing Equalized Value. –||In computing the equalized value of a city or town, the department of revenue administration shall use the current use value for any residence which is so appraised under this subdivision.|||Source. 1977, 538:2, eff. Sept. 13, 1977.|
NH Rev Stat § 75:14 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 75 - Appraisal of Taxable Property|Section 75:14 - Appeal to Board of Tax and Land Appeals.

    75:14 Appeal to Board of Tax and Land Appeals. –||I. If the assessing officials deny in whole or in part any application for classification as an eligible residence, the applicant, having complied with the requirements of RSA 75:11, I, may, on or before 30 days after any such action by the assessing officials, in writing and upon a payment to the board of tax and land appeals of a $40 filing fee, apply to such board for a review of the action of the assessing officials.||II. The board of tax and land appeals shall investigate the matter and shall hold a hearing if requested as herein provided. The board of tax and land appeals shall make such order thereon as justice requires and such order shall be enforceable as provided hereafter.||III. Upon receipt of an application under the provisions of paragraph I, the board of tax and land appeals shall give notice in writing to the affected town or city of the receipt of the application by mailing such notice to the town or city clerk thereof by certified mail. Such town or city may request in writing a hearing on such application within 30 days after the mailing of such notice and not thereafter. If a hearing is requested by a town or city, the board of tax and land appeals shall, not less than 30 days prior to the date of hearing upon such application, give notice of the time and place of such hearing to the applicant and the town or city in writing. Nothing contained herein shall be construed to limit the rights of taxpayers to a hearing before the board of tax and land appeals.||IV. The applicant and the town or city shall be entitled to appear by counsel, may present evidence to the board of tax and land appeals and may subpoena witnesses. Either party may request that a stenographic record be kept of the hearing. Any investigative report filed by the staff of the board of tax and land appeals shall be made a part of such record.||V. In such hearing, the board of tax and land appeals shall not be bound by the technical rules of evidence.||VI. Either party aggrieved by the decision of the board of tax and land appeals may appeal pursuant to the provisions of RSA 71-B:12. For the purposes of such appeal, the findings of fact by said board shall be final and any such appeal shall be limited to questions of law. An election by an applicant to appeal in accordance with this paragraph shall be deemed a waiver of any right to petition the superior court in accordance with RSA 75:15.||VII. A copy of an order of classification ordered by the board of tax and land appeals, attested as such by the chairperson of the board, if no appeal is taken under this section, may be filed in the superior court for the county or in the Merrimack county superior court at the option of the board. Thereafter, such order may be enforced as a final judgment of the superior court.|||Source. 1977, 538:2. 1983, 394:1. 1988, 1:6. 1989, 408:7. 1995, 291:5, eff. Aug. 20, 1995.|
NH Rev Stat § 75:15 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 75 - Appraisal of Taxable Property|Section 75:15 - Appeal to Superior Court.

    75:15 Appeal to Superior Court. –||If the assessing officials deny in whole or in part any application for classification as an eligible residence, the applicant, having complied with the requirements of RSA 75:11, I, may, within 6 months after notice of denial or classification, apply by petition to the superior court of the county, which shall make such order thereon as justice requires. Any appeal to the superior court under this section shall be in lieu of an appeal to the board of tax and land appeals pursuant to RSA 75:14.|||Source. 1977, 538:2. 1983, 394:1, eff. Aug. 21, 1983.|
NH Rev Stat § 75:16 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 75 - Appraisal of Taxable Property|Section 75:16 - Reclassification by Board of Tax and Land Appeals.

    75:16 Reclassification by Board of Tax and Land Appeals. –||The board of tax and land appeals may order a reclassification or a denial of a classification of any residence classified under the provisions of this subdivision:||I. When a specific written complaint is filed with it by a landowner, within 90 days of being listed as provided by RSA 75:11, III, that a particular residence not owned by the landowner has been fraudulently, improperly, or illegally so classified, the complainant shall pay to the board of tax and land appeals for each specific particular residence complained of a $40 fee. The board shall send notice by certified mail to the owner against whose property the complaint is made; or||II. When it comes to the attention of the board of tax and land appeals from any source, except as provided in paragraph I, that a particular residence has been fraudulently, improperly or illegally so classified.|||Source. 1977, 538:2. 1983, 394:1. 1989, 408:8. 1995, 291:6, eff. Aug. 20, 1995.|
NH Rev Stat § 75:17 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 75 - Appraisal of Taxable Property|Section 75:17 - Procedure for Complying With Orders of Board of Tax and Land Appeals.

    75:17 Procedure for Complying With Orders of Board of Tax and Land Appeals. –||When ordered to make a classification, reclassification or denial of classification pursuant to action of the board of tax and land appeals under RSA 75, the assessing official shall make it within such time as the board orders. If the classification, reclassification or denial of classification is not made in conformity with the order, is not made to the satisfaction of the board, or is not made within such time as the board has directed, then any order the board makes shall, at the expiration of such time, have full force and effect as if it were made by the assessing officials.|||Source. 1977, 538:2. 1983, 394:1, eff. Aug. 21, 1983.|
NH Rev Stat § 75:18 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 75 - Appraisal of Taxable Property|Section 75:18 - Neglect of Duty.

    75:18 Neglect of Duty. –||Neglect or failure on the part of any assessing official to comply with an order of the board of tax and land appeals issued pursuant to RSA 75:14 or an order of the superior court made pursuant to RSA 75:15 shall be deemed willful neglect of duty, and they shall be subject to the penalties provided by law in such cases.|||Source. 1977, 538:2. 1983, 394:1, eff. Aug. 21, 1983.|
NH Rev Stat § 75:19 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 75 - Appraisal of Taxable Property|Section 75:19 - False Statement.

    75:19 False Statement. –||Any person who shall make, or cause to be made any false or fraudulent application, return or statement with intent to defraud the towns or cities of any real property taxes which would be levied but for the provisions of this subdivision shall be guilty of a violation.|||Source. 1977, 538:2, eff. Sept. 13, 1977.|
NH Rev Stat § 76:1 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:1 - Apportionment.

    76:1 Apportionment. –||An apportionment of public taxes according to the equalized valuation of the towns, cities and unincorporated places shall be made annually by the commissioner of revenue administration. Within 10 days after such apportionment shall be made, the commissioner shall report such apportionment to the secretary of state and such apportionment shall be effective as of the date of said filing.|||Source. GS 12:1. GL 13:1. PS 14:1. PL 13:1. 1933, 50:6. RL 20:1. RSA 76:1. 1967, 327:1. 1973, 544:8. 1978, 48:3, eff. Aug. 26, 1978.|
NH Rev Stat § 76:1-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:1-a - Definitions.

    76:1-a 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 last date the municipality mails to the taxpayers the quarterly tax bill due January 2.||II. "Date of notice of tax," except for abatement requests and appeals under RSA 79-A:10, 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.||III. "Date of notice of tax" for abatement requests and appeals under RSA 79-A:10 for the abatement of the land-use-change tax means the date the taxing district mails the land-use-change tax bill to the taxpayer.|||Source. 1995, 265:13. 2004, 153:3. 2008, 40:1, eff. July 11, 2008.|
NH Rev Stat § 76:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:2 - Property Tax Year.

    76:2 Property Tax Year. –||The property tax year shall be April 1 to March 31 and all property taxes shall be assessed on the inventory taken in April of that year, except for prorated assessments on damaged buildings under RSA 76:21.|||Source. RS 43:1. 1851, 1115. CS 45:1. 1871, 16:1. GS 53:1. GL 57:1. PS 59:1. 1913, 82:7. PL 64:1. RL 77:1. RSA 76:2. 1969, 23:9. 1981, 178:1, eff. June 2, 1981. 2012, 169:1, eff. April 1, 2013.|
NH Rev Stat § 76:2-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:2-a - Combining Land and Building Values on the Property Tax Bill.

    76:2-a Combining Land and Building Values on the Property Tax Bill. –||In assessing all property taxes as provided in RSA 76:2, the local assessing officials shall have the option of combining land and building values in one figure on the property tax bill.|||Source. 1991, 386:2, eff. July 2, 1991.|
NH Rev Stat § 76:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:3 - Education Tax.

    76:3 Education Tax. –||Beginning July 1, 2005, and every fiscal year thereafter, the commissioner of the department of revenue administration shall set the education tax rate at a level sufficient to generate revenue of $363,000,000 when imposed on all persons and property taxable pursuant to RSA 76:8, except property subject to tax under RSA 82 and RSA 83-F. The education property tax rate shall be effective for the following fiscal year. The rate shall be set to the nearest 1/2 cent necessary to generate the revenue required in this section.|||Source. 1878, 23:5. GL 13:2. PS 14:2. PL 13:2. RL 20:2. 1999, 17:14; 338:2. 2001, 158:18. 2003, 241:2. 2004, 195:2, 3. 2005, 257:2. 2008, 173:15, eff. July 1, 2009.|
NH Rev Stat § 76:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:4 - Taxes Includable in One Assessment.

    76:4 Taxes Includable in One Assessment. –||The selectmen of towns, or assessors of cities, may include in one assessment the state, county, town or city, highway, schoolhouse, school or village district and school taxes, or so many of them as may be found convenient.|||Source. RS 43:5. CS 45:5. GS 53:5. 1871, 9:2. GL 57:5. PS 59:4. PL 64:4. RL 77:4.|
NH Rev Stat § 76:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:5 - What Taxes Assessed.

    76:5 What Taxes Assessed. –||The selectmen shall seasonably assess all state and county taxes for which they have the warrants of the commissioner of revenue administration and county treasurers respectively; all taxes duly voted in their towns; and all school and village district taxes authorized by law or by vote of any school or village district duly certified to them; and all sums required to be assessed by RSA 33 and RSA 21-J:9-c. Any assessments report issued by the commissioner pursuant to RSA 21-J:11-a shall not affect the authority of the selectmen to assess taxes.|||Source. RS 43:3. CS 45:3. GS 53:3. GL 57:3. PS 59:2. PL 64:2. RL 77:2. RSA 76:5. 1993, 350:4. 1999, 17:15; 338:3. 2001, 158:62; 297:18. 2003, 307:12, eff. July 1, 2003.|
NH Rev Stat § 76:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:6 - Overlay.

    76:6 Overlay. –||In assessing such taxes the selectmen may assess a sum not exceeding 5 percent more than the amount of such tax, to answer any abatements that may be made, which shall be paid into the town treasury for the use of the town. But if the selectmen shall assess a sum exceeding that which they have a right to assess, such assessment shall be thereby rendered invalid only as to such excess.|||Source. RS 43:4. CS 45:4. GS 53:4. 1871, 9:1. GL 57:4. PS 59:3. PL 64:3. RL 77:3.|
NH Rev Stat § 76:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:7 - Record of Inventories and Taxes.

    76:7 Record of Inventories and Taxes. –||A fair record shall be made of every inventory taken by the selectmen, and of all taxes by them assessed, in a book of records of the doings of the selectmen in their office, which shall be the property of the town. If the selectmen or assessors do not have an office which is open to the public 5 days a week during normal business hours at which time any person may inspect the current tax records of the town or city, then the selectmen or assessors shall leave a copy of the record with the town clerk within 30 days after the tax rate has been approved by the commissioner of revenue administration, or the original inventory and assessment shall be so left and recorded by the clerk. Both records shall be open to the inspection of all persons. The inventory record shall contain: (1) the information required under RSA 75:4; (2) the record of real estate which shall include the name of the owner, if known; the number of the lot and range, if lotted; otherwise, such description as the land may readily be known by; and the number of acres, if known; and (3) the amount of taxes assessed on all property assessed.|||Source. RS 43:6. CS 45:6. GS 53:6. GL 57:6. PS 59:5. PL 64:5. RL 77:5. 1943, 33:1. RSA 76:7. 1965, 124:1. 1969, 23:10. 1973, 544:8. 1983, 157:2, eff. Aug. 8, 1983.|
NH Rev Stat § 76:7-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:7-a - Posting of Excerpts of Inventories.

    76:7-a Posting of Excerpts of Inventories. –||If the selectmen or assessors do not have an office which is open to the public 5 days a week during normal business hours during which time any person may inspect the current tax records of the town or city, then said selectmen or assessors shall prepare annually an alphabetical list of all owners of real estate which is not exempt from taxation under RSA 72:23, together with the street address and the assessed value of each separate parcel of real estate owned by them. Such list shall be posted in a public place in the town or city.|||Source. 1975, 125:1, eff. July 5, 1975.|
NH Rev Stat § 76:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:8 - Commissioner's Warrant.

    76:8 Commissioner's Warrant. –||I. (a) The commissioner shall annually determine a municipality's tax base for the education tax by subtracting from the total equalized valuation of all property, as determined under RSA 21-J:3, XIII for the preceding year, property that was then taxable under RSA 82 and RSA 83-F. In determining the tax base, the value of any utility property that is included in the total equalized valuation upon which the statewide education property tax is computed, and is also taxable under RSA 83-F for that year, shall also be subtracted from the tax base, provided the sum value of the utility property represents at least 5 percent of the total equalized value of all property, except property taxable under RSA 82 or RSA 83-F in the preceding year.||(b) The commissioner shall calculate the portion of the education tax to be raised by each municipality by multiplying the uniform education property tax rate by the municipality's tax base.||II. The commissioner shall issue a warrant under the commissioner's hand and official seal for the amount computed in paragraph I to the selectmen or assessors of each municipality by December 15 directing them to assess such sum and pay it to the municipality for the use of the school district or districts. Such sums shall be assessed at such times as may be prescribed for other taxes assessed by such selectmen or assessors of the municipality.||II-a. At the time the warrant is issued pursuant to paragraph II, the commissioner shall report to the governor, the speaker of the house of representatives, the president of the senate, and the commissioner of education, a statement of the education tax warrants to be issued for the tax year commencing April 1 of the succeeding year.||III. Municipalities are authorized to assess local property taxes necessary to fund school district appropriations not funded by the education tax, by distributions from the education trust fund under RSA 198:39, or by other revenue sources.|||Source. RS 10:2. CS 10:3. GS 12:2. GL 13:3. PS 14:3. PL 13:3. RL 20:3. 1999, 17:16; 338:4. 2000, 239:6. 2004, 195:1. 2005, 96:1. 2006, 6:4. 2008, 173:2, 15. 2011, 258:7, eff. July 1, 2011. 2016, 85:1, eff. July 18, 2016.|
NH Rev Stat § 76:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:9 - Repealed by 2016, 85:10, I, eff. July 18, 2016.

    76:9 Repealed by 2016, 85:10, I, eff. July 18, 2016. –|
NH Rev Stat § 76:10 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:10 - Selectmen's Lists and Warrant.

    76:10 Selectmen's Lists and Warrant. –||I. A list of all property taxes by them assessed shall be made by the selectmen under their hands, with a warrant under their hands and seal. The list shall be directed to the collector of such town, requiring the collector to collect the same, and to pay to the town treasurer such sums and at such times as may be therein prescribed. The selectmen shall assess such taxes to the owner as of April 1, or to the current owner, if known. The selectmen of a town or the board of assessors of a city may round off to the nearest dollar the total tax due on each parcel appearing on the list.||II. If the municipal tax collector finds a discrepancy of 1/2 of one percent or more between the amount of the warrant as committed to the tax collector of the municipality and the total property tax commitment calculated by the commissioner of revenue administration, based on the pertinent information provided by the municipality under RSA 21-J:34, the collector shall return the warrant to the municipality's assessing officials for correction. If a correction cannot be made to generate a warrant with less than 1/2 of one percent discrepancy, the assessing officials shall submit a revised property summary inventory of valuation form as required under RSA 21-J:34, I, for recalculation of the tax rate by the commissioner of revenue administration. The municipality shall not issue property tax bills until such discrepancy is resolved. A copy of the signed warrant total page and an actual tax bill shall be submitted to the department of revenue administration by the tax collector.|||Source. RS 43:8. CS 45:8. GS 53:8. GL 57:8. PS 59:7. 1903, 111:1. 1925, 61:3. PL 64:7. RS 77:7. RSA 76:10. 1983, 158:1; 440:1. 2003, 307:4. 2008, 174:3. 2010, 262:5, eff. Sept. 4, 2010.|