reglab/housing_qa huggingface dataset:
NH Rev Stat § 76:10-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:10-a - Jeopardy Assessment.

    76:10-a Jeopardy Assessment. –||Whenever it shall appear to the selectmen or assessors that it is necessary that the assessment of taxes assessed against any property be made as soon as possible in order to insure the payment of the taxes and to protect the public interest, they may, on or after April 1, make a reasonable jeopardy assessment of the taxes against the owner or person to whom such property is assessed and commit a warrant to the collector for the same, and the collector after making presentation of a bill for such taxes may immediately use any of the remedies provided by law to collect the taxes committed to him in such warrant. If it later appears that such jeopardy tax payment was in excess of the taxes due the over plus together with interest at the rate of 6 percent per annum from the time of payment to the time of refund shall be refunded to the person from whom the tax was collected. If such tax payment was insufficient to pay the actual tax later found to be due, then a further assessment may be made and may be collected in the same manner as the original assessment.|||Source. 1955, 108:1. 1961, 33:1, eff. Mar. 17, 1961.|
NH Rev Stat § 76:11-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:11-a - Information.

    76:11-a Information. –||I. The tax bill which is sent to every person taxed, as provided in RSA 76:11, shall show the rate for municipal, local education, state education, and county taxes separately, the assessed valuation of all lands and buildings for which said person is being taxed, and the right to apply in writing to the selectmen or assessors for an abatement of the tax assessed as provided under RSA 76:16. The department of revenue administration shall compute for each town and city the rates which are to appear on the tax bills and shall furnish the required information to the appropriate town or city.||II. The tax bill shall also contain a statement informing the taxpayer of the types of tax relief for which the taxpayer has the right to apply. The following statement shall be considered adequate:||"If you are elderly, disabled, blind, a veteran, or veteran's spouse, or are unable to pay taxes due to poverty or other good cause, you may be eligible for a tax exemption, credit, abatement, or deferral. For details and application information, contact (insert title of local assessing officials or office to which application should be made)."||This statement shall be prominent and legible, and may either be printed on the tax bill itself, or on a separate sheet of paper enclosed with the tax bill. A municipality may in its discretion choose to include more detailed information about the eligibility criteria for different forms of tax relief, provided, however, that the information in the above statement shall be considered a minimum.||III. A town or city may, by majority vote of its governing body, include information additional to that required under paragraphs I and II on the tax bill as a means of further educating the public relative to the laws regarding property taxes.|||Source. 1959, 15:1. 1973, 544:8. 1975, 84:1. 1981, 254:2. 1990, 49:3. 1994, 45:2; 377:2. 1995, 265:14. 1999, 17:18; 338:6, eff. Nov. 3, 1999.|
NH Rev Stat § 76:11-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:11-b - Notice of Arrearage.

    76:11-b Notice of Arrearage. –||The tax collector shall provide to the owner as of April 1 or current owner, if known, a summary of all uncollected and unredeemed taxes on the property. This summary may be included on or with the tax bill, or may be sent by separate mailing within 90 days of the due date of the final tax bill.|||Source. 1992, 49:1, eff. June 12, 1992.|
NH Rev Stat § 76:12 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:12 - List of Resident Taxes.

    76:12 List of Resident Taxes. –||Before June 1 in each year, unless the time therefor is extended by the commissioner of revenue administration, the selectmen of towns and the assessors of cities shall commit to the collector of taxes a warrant, under their hands and seal, together with a list of resident taxes by them assessed, directing the collector to collect the same and to pay the amount collected to the treasurer at such times as may be thereon prescribed. Within 30 days after receipt of the list, the collector shall send a bill to every person taxed by first class mail, unless for good cause the time is extended by the commissioner of revenue administration.|||Source. 1913, 82:2. PL 64:10. RL 77:10. 1945, 6:1. RSA 76:12. 1957, 86:1. 1971, 476:7. 1973, 544:8. 1985, 312:1, eff. Aug. 13, 1985.|
NH Rev Stat § 76:13 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:13 - Interest.

    76:13 Interest. –||Interest at 8 percent per annum shall be charged upon all taxes except resident taxes, except as otherwise provided by statute, not paid on or before December 1 after their assessment, which shall be collected from that date with the taxes as incident thereto, except in the case where a tax bill sent to the taxpayer on or after November 2 and before April 1 of the following year interest shall not be charged until 30 days after the bills are mailed. Interest due in an amount up to $25 may be waived by the collector, with the approval and consent of the board of selectmen and the board of assessors, if in the collector's judgment the administrative and collection costs involved do not warrant collection of the amount due. The tax collector shall state on the tax bill the date from which interest will be charged and such date shall be determined by the day the collector sends out the last tax bill on the list. The collector shall notify the board of tax and land appeals in writing of the date on which the last tax bill was sent.|||Source. 1860, 2373. 1861, 2491. GS 53:9. 1872, 42:1. GL 57:9. PS 59:8. PL 64:11. RL 77:11. 1943, 55:1. 1949, 61:1. RSA 76:13. 1965, 81:1. 1969, 206:1. 1970, 30:1. 1973, 486:4; 544:8. 1977, 354:1. 1981, 465:14. 1989, 39:1. 1991, 54:1; 306:9. 2001, 63:1, eff. April 1, 2001. 2018, 282:1, eff. Apr. 1, 2019.|
NH Rev Stat § 76:13-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:13-a - Resident Tax Penalty.

    76:13-a Resident Tax Penalty. –||There shall be added to any resident tax not paid in full on or before December 1 following the assessment of the resident tax the sum of $1 which shall be collected with the tax as incident thereto.|||Source. 1969, 206:2. 1971, 476:9, eff. July 10, 1971.|
NH Rev Stat § 76:13-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:13-b - Limitations on Interest When Tax Relief is Granted.

    76:13-b Limitations on Interest When Tax Relief is Granted. –||Notwithstanding any provisions of RSA 76:13 or 76:15-a or 76:15-b to the contrary:||I. Interest on tax deferrals for the elderly and disabled granted pursuant to RSA 72:38-a will accrue at 5 percent beginning 30 days after the date of the final tax bill.||II. No interest shall be charged on any taxes abated pursuant to RSA 76 on the grounds of poverty or hardship and inability to pay.||III. No interest shall be charged on that portion of taxes of any residential property for which an exemption or tax credit is granted pursuant to RSA 72.|||Source. 1995, 265:15, eff. Jan. 1, 1996.|
NH Rev Stat § 76:14 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:14 - Correction of Omissions, or Improper Assessment.

    76:14 Correction of Omissions, or Improper Assessment. –||If the selectmen, before the expiration of the year for which a tax has been assessed, shall discover that the same has been taxed to a person not by law liable they may, upon abatement of such tax and upon notice to the person liable for such tax, impose the same upon the person so liable. And if it shall be found that any person or property shall have escaped taxation the selectmen, upon notice to the person, shall impose a tax upon the person or property so liable.|||Source. 1878, 68:1. GL 57:10. PS 59:9. PL 64:12. RL 77:12.|
NH Rev Stat § 76:15 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:15 - Amendments of Inventories and Tax Lists.

    76:15 Amendments of Inventories and Tax Lists. –||Inventories and tax lists already delivered to tax collectors shall be amended by selectmen or assessors to the extent of correcting errors or perfecting the description of certain property therein listed, upon application made to them by the tax collector prior to posting of the notice of a tax sale or tax lien in accordance with the provisions of RSA 80. Notice of such amendment to the inventory shall be sent by the selectmen or assessors, in writing and by registered mail, prior to the posting of the list of delinquent taxes by the tax collector but not more than 30 days prior to the posting, to the last known address of the owner or of the persons taxed.|||Source. 1947, 111:1. RSA 76:15. 1969, 23:11. 1983, 135:2. 2010, 301:1, eff. Sept. 11, 2010.|
NH Rev Stat § 76:15-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:15-b - Local Option.

    76:15-b Local Option. –||I. Other provisions of law to the contrary notwithstanding, taxes shall be collected in any town or city in a manner pursuant to RSA 76:15-a if said town or city, by majority vote of the governing body, adopts the provisions thereof. A town or city which adopts the provisions of RSA 76:15-a may rescind said adoption by majority vote of the governing body, and the general statutes relating to collection of taxes shall once again apply.||II. Taxes shall be collected in any town or city in a manner pursuant to RSA 76:15-aa, if said town or city, by majority vote of the legislative body, adopts the provisions thereof. A town or city which adopts the provisions of RSA 76:15-aa may rescind said adoption by majority vote of the legislative body, and the general statutes relating to collection of taxes shall once again apply.||III. Any city or town may, by majority vote of the legislative body, adopt a fiscal year running from July 1 to June 30 of the following year. In conjunction with that vote, the city or town is also authorized, by majority vote, to adopt a budget for the purpose of funding a 6-month conversion period through the adoption of a system for quarterly collection and billing of taxes as provided in RSA 76:15-aa.|||Source. 1969, 497:2. 1971, 454:4. 2004, 153:4, eff. July 23, 2004.|
NH Rev Stat § 76:15-c (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:15-c - Collection of Property Taxes in Certain Municipalities.

    76:15-c Collection of Property Taxes in Certain Municipalities. –||I. Any municipality with a fiscal year of July 1 to June 30 of the following year which collects its property taxes semi-annually in December and June may adopt the provisions of this section by majority vote of the legislative body of the municipality. Prior to the vote each municipality shall hold a public hearing on the adoption of these provisions. If adopted by the municipality, the provisions of this section shall be effective on April 1 following the vote.||II. If the provisions of this section are adopted by the municipality, the municipality shall begin adjusting the 2 due dates for the partial payment and the payment of taxes forward one month a year for 6 years until the final collection dates are on July 1 for the partial payment and December 1 for the balance of the payment for the year of assessment, still funding the period from July 1 through June 30 of the following year. During the conversion years a partial payment of the taxes assessed on April 1 in any year shall be computed by taking the prior year's assessed value times 1/2 of the prior year's tax rate; provided, however, that whenever it shall appear to the assessor that certain individual properties have physically changed in valuation, the assessor may use the current year's assessed value times 1/2 of the previous year's tax rate to compute the partial payment.||III. Interest charged on all taxes not paid on or before the date they are due shall be at the rate prescribed in RSA 76:13. Interest shall accrue after the due dates of each payment due.||IV. For purposes of abatement filing periods, the mailing date for the final notice of tax for second payment of taxes shall be used for calculating the period.||V. After completion of the conversion years, RSA 76:15-a shall regulate the assessment and collection of property taxes.|||Source. 1994, 90:1, eff. July 5, 1994.|
NH Rev Stat § 76:16-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:16-b - Repealed by 1995, 194:1, eff. Aug. 11, 1995.

    76:16-b Repealed by 1995, 194:1, eff. Aug. 11, 1995. –|
NH Rev Stat § 76:16-c (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:16-c - Abatement of Resident Taxes.

    76:16-c Abatement of Resident Taxes. –||Selectmen or assessors may for good cause shown abate any resident tax assessed by them or their predecessors.|||Source. 1971, 476:8, eff. July 10, 1971.|
NH Rev Stat § 76:16-d (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:16-d - Extensions of Application; Reply and Appeal Deadlines.

    76:16-d Extensions of Application;  Reply and Appeal Deadlines. –||I. [Repealed.]||II. In towns with dates of notice of tax, as defined in RSA 72:1-d and RSA 76:1-a, after December 31, the uniform deadlines in deferral and abatement applications, replies, and appeals statutes, including RSA 72:38-a and RSA 76:16, 16-a, and 17 shall be as follows:||(a) Taxpayer's initial application for deferral or abatement within 2 months of the date of notice of tax.||(b) Town's response to the application within 6 months of the date of notice of tax.||(c) Taxpayer's appeal within 8 months of the date of notice of tax.|||Source. 1995, 265:18. 1998, 344:3. 2002, 217:4. 2007, 182:6, eff. April 1, 2007.|
NH Rev Stat § 76:16-e (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:16-e - Timely Filing.

    76:16-e Timely Filing. –||The timely filing and mailing of any document relative to the administration and appeal of any state or municipal tax, either by a municipality or the board of tax and land appeals, shall be determined in accordance with RSA 80:55.|||Source. 2000, 239:7, eff. Aug. 5, 2000.|
NH Rev Stat § 76:17 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:17 - By Court.

    76:17 By Court. –||If the selectmen neglect or refuse so to abate in accordance with RSA 76:16, I(b), any person aggrieved, having complied with the requirements of RSA 74, may, in lieu of appealing pursuant to RSA 76:16-a, apply by petition to the superior court in the county, which shall make such order thereon as justice requires. The appeal shall be filed on or before September 1 following the date of notice of tax under RSA 76:1-a, and not afterwards. If the appeal is filed before July 1 following the date of notice of tax, the person aggrieved shall state in the appeal to the court the date of the municipality's decision on the RSA 76:16, I(b) application.|||Source. 1983, 345:1. 1991, 386:9. 1994, 393:6. 1995, 265:19. 2002, 217:3, eff. May 16, 2002. 2014, 175:3, eff. Sept. 9, 2014.|
NH Rev Stat § 76:17-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:17-a - Interest.

    76:17-a Interest. –||Whenever, after taxes have been paid, the selectmen, the board of tax and land appeals, or the superior court, as the case may be, grant an abatement of taxes, they shall award interest on the amount of taxes abated at the rate of 6 percent per annum from the date the taxes were paid to the date of refund.|||Source. 1965, 152:1. 1973, 544:13. 1983, 394:2, eff. Aug. 21, 1983.|
NH Rev Stat § 76:17-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:17-b - Filing Fee Reimbursed.

    76:17-b Filing Fee Reimbursed. –||Whenever, after taxes have been paid, the board of tax and land appeals grants an abatement of taxes because of an incorrect tax assessment due to a clerical error, or a plain and clear error of fact, and not of interpretation, as determined by the board of tax and land appeals, the person receiving the abatement shall be reimbursed by the city or town treasurer for the filing fee paid under RSA 76:16-a, I.|||Source. 1990, 49:2, eff. June 5, 1990.|
NH Rev Stat § 76:17-c (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:17-c - Effect of Abatement Appeal on Subsequent Taxes.

    76:17-c Effect of Abatement Appeal on Subsequent Taxes. –||I. Whenever the board of tax and land appeals, pursuant to RSA 76:16-a, or the superior court, pursuant to RSA 76:17, grants an abatement on the grounds of an incorrect property assessment value, the selectmen or assessors shall thereafter use the correct assessment value, as found by the board or the court, in assessing subsequent taxes upon that property, until such time as they, in good faith, reappraise the property pursuant to RSA 75:8 due to changes in value, or until there is a general reassessment in the municipality.||II. If, while an appeal pursuant to RSA 76:16-a or 76:17 is pending, subsequent taxes are assessed using an assessment value later found to be incorrect by the board of tax and land appeals or the superior court, the selectmen or assessors shall abate such subsequent taxes, using the correct assessment value as found by the board or the court, even if no abatement request or appeal has ever been filed with respect to such subsequent taxes.||III. The board of tax and land appeals and the superior court shall retain continuing jurisdiction over any abatement granted by them pursuant to RSA 76:16-a or 76:17 respectively, for purposes of enforcing the requirements of this section.|||Source. 1992, 175:3, eff. April 1, 1992 at 12:01 a.m.|
NH Rev Stat § 76:17-d (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:17-d - Abatement Refund.

    76:17-d Abatement Refund. –||The selectmen or assessors may apply all or a portion of the amount of any taxes abated, along with interest computed according to this chapter, to any outstanding taxes owed by the taxpayer to the municipality. Taxes shall be considered outstanding if they are subject to interest pursuant to RSA 76:13. The selectmen or assessors shall send notice to the taxpayer of the amount credited against outstanding taxes and the date the credit was recorded.|||Source. 1997, 241:1, eff. Jan. 1, 1998.|
NH Rev Stat § 76:18 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:18 - Repealed by 2014, 46:1, I, eff. July 26, 2014.

    76:18 Repealed by 2014, 46:1, I, eff. July 26, 2014. –|
NH Rev Stat § 76:19 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:19 - Repealed by 2014, 46:1, II, eff. July 26, 2014.

    76:19 Repealed by 2014, 46:1, II, eff. July 26, 2014. –|
NH Rev Stat § 76:19-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:19-a - Abatement for Brownfields Property.

    76:19-a Abatement for Brownfields Property. –||I. Upon application of a person who qualifies as eligible to participate in the brownfields program established under RSA 147-F, the governing body of the municipality may make an abatement of prior years' taxes and accrued interest to the applicant as it shall deem just and equitable.||II. Notwithstanding RSA 76:16, I(b), an application pursuant to paragraph I may be made at any time during the year.||III. Nothing in this section shall affect the authority of the governing body of a municipality to grant an abatement pursuant to any other provision of law.|||Source. 1997, 264:1, eff. June 19, 1997. 2014, 175:4, eff. Sept. 9, 2014.|
NH Rev Stat § 76:20 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 76 - Apportionment, Assessment and Abatement of Taxes|Section 76:20 - Record.

    76:20 Record. –||No abatement of a tax is of any effect until recorded in the records of the selectmen. If the selectmen have left a copy of the record of taxes assessed at the office of the town clerk, pursuant to RSA 76:7, then at the time of recording an abatement of a tax the selectmen shall, in writing, notify the town clerk of the abatement, stating the name of the person to whom the tax was assessed, the year of the assessment, the amount of the original assessed valuation, and the amount of the assessed valuation and of the tax abated. The town clerk shall thereupon make a notation, in red ink and above the amount previously recorded as assessed and taxed, of the amount of assessed valuation and of the tax abated against the name of the person to whom the tax was assessed, as it appears upon the inventory record on file in his office.|||Source. GS 53:13. GL 57:14. PS 59:14. PL 64:17. RL 77:17. RSA 76:20. 1965, 71:1. 1983, 157:3, eff. Aug. 8, 1983.|