reglab/statecodes huggingface dataset:
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 74 - Annual Inventory of Polls and Taxable Property › Section 74:4-a - Choice to Eliminate Inventory Blanks.

74:4-a Choice to Eliminate Inventory Blanks. –
I. Any municipality, by vote of its board of selectmen, city council or board of aldermen may elect not to utilize the inventory form or procedure. Such a vote shall automatically exempt all property owners and others within that municipality from all requirements and provisions of law relating to the inventory form.
II. Every municipality so electing shall notify the department of revenue administration in writing, no later than October 1 each year of its decision affecting the following prescribed filing period.
Source.
1982, 17:1. 2011, 206:2, eff. July 24, 2011.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 74 - Annual Inventory of Polls and Taxable Property › Section 74:5 - Distribution.

74:5 Distribution. –
The selectmen or assessors shall cause inventory blanks to be mailed, postage prepaid, to the last known address of all persons and corporations known or believed to own taxable property in their towns and cities or, alternatively, to be hand delivered by such means as the selectmen or assessors shall deem convenient and legally sufficient. Either method of distribution shall occur on or before March 25 of each year.
Source.
1878, 69:2. GL 55:3. 1879, 46:3. PS 57:6. 1909, 91:1. PL 62:4. RL 75:4. RSA 74:5. 1965, 21:1. 1985, 153:1, eff. July 21, 1985.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 74 - Annual Inventory of Polls and Taxable Property › Section 74:7 - Return of Inventory.

74:7 Return of Inventory. –
Every person and every corporation by its president or other person with authority to do so having knowledge of its property and affairs, shall fill out the blank inventory in all respects according to its requirements and sign and make the required declaration thereto, and cause the same to be mailed, postage prepaid, or delivered to the selectmen or assessors on or before April 15.
Source.
GL 55:3, 4. PS 57:8. 1909, 91:2. PL 62:6. RL 75:6. 1947, 86:2. RSA 74:7. 1965, 21:3, eff. July 1, 1965.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 74 - Annual Inventory of Polls and Taxable Property › Section 74:7-a - Penalty for Failure to File.

74:7-a Penalty for Failure to File. –
I. Any person who fails to file a fully completed inventory form on or before April 15, unless granted an extension under RSA 74:8, shall pay a penalty of one percent of the property tax for which the person is liable. In no case, however, shall the penalty be less than $10 or more than $50. No person who fails to file an inventory form shall lose the right to apply for, or appeal the denial of, any other type of tax relief including an appeal under RSA 72:34-a, an appraisal under RSA 75:11, or a land use change tax under RSA 79-A:7. This penalty has all the force of taxation and shall be treated as incident to the tax.
II. If a town fails to deliver the inventory blank, the penalty shall not apply.
III. If the property is transferred during the tax year to a different owner and the inventory blank was mailed or delivered to the previous owner, the penalty shall not apply to the subsequent owner.
Source.
1977, 231:2. 1988, 57:1. 1991, 70:32. 1994, 390:6. 1995, 265:11. 1998, 344:2. 2010, 217:1. 2011, 206:1, eff. July 24, 2011.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 74 - Annual Inventory of Polls and Taxable Property › Section 74:7-b - Distribution of Penalty.

74:7-b Distribution of Penalty. –
All penalties collected under RSA 74:7-a shall be retained for the use of the city or town in which they are collected.
Source.
1977, 231:2, eff. April 1, 1978.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 74 - Annual Inventory of Polls and Taxable Property › Section 74:7-c - Exceptions.

74:7-c Exceptions. –
Where no property changes have occurred during the tax year for which the property inventory was filed, the comment "no changes from last year" or "same as last year" shall be deemed acceptable by the assessors or selectmen. Notice of failure to file the property inventory form, or failure to file a complete property inventory form, shall first be sent to the property owner of record as of April 1 before the applicable monetary penalty in RSA 74:7-a shall apply.
Source.
1977, 231:3, eff. April 1, 1978.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 74 - Annual Inventory of Polls and Taxable Property › Section 74:8 - Extension of Time for Filing.

74:8 Extension of Time for Filing. –
If a blank inventory is not mailed or hand delivered to any person or corporation before March 25, or if any person is prevented by accident, mistake, or misfortune from returning the same to the selectmen or assessors on or before April 15, such person or corporation may make such return before June 1.
Source.
PS 57:9. 1909, 91:3. PL 62:7. RL 75:7. RSA 74:8. 1965, 21:4. 1985, 153:2. 1988, 1:5, eff. April 19, 1988.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 74 - Annual Inventory of Polls and Taxable Property › Section 74:9 - Declaration.

74:9 Declaration. –
The declaration required in and by such inventories shall be as follows, to be varied in cases of partnerships, corporations, administrators and the like, to conform to such circumstances: Under penalty of perjury, I (we) declare that, to the best of my (our) knowledge and belief, the foregoing information contains a full, true and correct statement of the real property which I (we) owned as of April 1, ___ in the city/town of __________ .
Source.
1878, 69:9. GL 55:10. PS 57:10. PL 62:9. RL 75:9. 1947, 86:3. RSA 74:9. 1991, 269:9, eff. July 1, 1991.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 74 - Annual Inventory of Polls and Taxable Property › Section 74:10 - Hearings.

74:10 Hearings. –
The selectmen or assessors shall on or before April 1 in each year give public notice of the times when and the place where on or before April 15 they will receive inventories and hear all parties regarding their liability to be taxed. Such notice shall state the times when such hearings shall begin and close and shall be posted in 2 or more public places in the town and shall be published in a newspaper if there is any printed in the town. A hearing commenced on or before April 15 regarding one's liability to be taxed may be continued after that date if there is need therefor.
Source.
1878, 69:5. GL 55:6. PS 57:13. PL 162:11. RL 75:11. RSA 74:10. 1965, 21:5, eff. July 1, 1965.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 74 - Annual Inventory of Polls and Taxable Property › Section 74:11 - Assessments.

74:11 Assessments. –
Upon the return of such inventory, the selectmen shall assess a tax against the person or corporation in accordance with their appraisal of the property therein mentioned, unless they shall be of the opinion that it does not contain a full and true statement of the property for which such person or corporation is taxable.
Source.
1878, 69:4. GL 55:5. 1879, 46:2. PS 57:14. PL 62:12. RL 75:12.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 74 - Annual Inventory of Polls and Taxable Property › Section 74:12 - Doomage.

74:12 Doomage. –
If any person or corporation shall willfully omit to make and return such inventory, or to answer any interrogatory therein contained, or shall make any false statement therein; or if the selectmen or assessors shall be of opinion that the inventory returned does not contain a full and correct statement of the property for which the person or corporation is taxable; or that the person making the same has willfully omitted to give required information, or has made false answers or statements therein, the selectmen or assessors shall ascertain, in such way as they may be able, and as nearly as practicable, the amount and value of the property for which the person or corporation is taxable, and shall set down to such person or corporation, by way of doomage, 4 times as much as such property would be taxable if truly returned and inventoried.
Source.
1878, 69:4. GL 55:5. 1879, 46:2. PS 57:15. PL 62:13. RL 75:13.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 74 - Annual Inventory of Polls and Taxable Property › Section 74:13 - Penalty for Default by Selectman or Assessor.

74:13 Penalty for Default by Selectman or Assessor. –
If any selectman or assessor shall willfully omit or fail to perform any duty imposed upon him by the provisions of this chapter, or by other laws pertaining to taxation, or shall willfully fail to enforce or willfully violate any of the provisions thereof, he shall be guilty of a misdemeanor.
Source.
1878, 69:6. GL 55:7. PS 57:16. PL 62:14. RL 75:14. RSA 74:13. 1973, 529:13, eff. Oct. 31, 1973 at 11:59 p.m.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 74 - Annual Inventory of Polls and Taxable Property › Section 74:14 - Account Requirable.

74:14 Account Requirable. –
The selectmen, or any of them, may make personal application to any inhabitant of the town, to any person having the care of personal property taxable therein, and to the officers of any corporation, for an account of the polls and ratable estate for which they are liable to be taxed.
Source.
RS 41:3. CS 43:3. GS 51:3. GL 55:11. PS 57:17. PL 62:15. RL 75:15.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 74 - Annual Inventory of Polls and Taxable Property › Section 74:15 - Penalty for Withholding True Name.

74:15 Penalty for Withholding True Name. –
Whoever, upon request made to him by an assessor or collector of taxes of any town in the performance of his official duty, refuses or neglects to give his true name shall be guilty of a violation.
Source.
1863, 2751:1. GS 51:7. 1877, 59:1. GL 55:12. PS 57:18. PL 62:16. RL 75:16. RSA 74:15. 1973, 531:17, eff. Oct. 31, 1973 at 11:59 p.m.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 74 - Annual Inventory of Polls and Taxable Property › Section 74:16 - Penalty for Evasion of Tax on Bank Stock.

74:16 Penalty for Evasion of Tax on Bank Stock. –
Whoever transfers any stock in any bank for the purpose of evading taxation, or to prevent its being taxed to the real owner thereof in the town in which he resides, shall be guilty of a misdemeanor if a natural person, or guilty of a felony if any other person. Any fines collected hereunder shall inure to the use of the town in which such stock ought to be taxed.
Source.
1861, 2492. GS 51:12. GL 55:17. PS 57:21. PL 62:17. RL 75:17. RSA 74:16. 1973, 529:14, eff. Oct. 31, 1973 at 11:59 p.m.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 74 - Annual Inventory of Polls and Taxable Property › Section 74:17 - Inspection of Property.

74:17 Inspection of Property. –
I. If the selectmen or assessing officials are unable to obtain consent to enter property for the purpose of obtaining information necessary to complete any inventory under this chapter or appraisal under RSA 75, they may obtain an administrative inspection warrant under RSA 595-B.
II. [Repealed.]
Source.
1991, 231:3. 1993, 128:1. 2011, 206:3, eff. July 24, 2011.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 74 - Annual Inventory of Polls and Taxable Property › Section 74:18 - Inventory of Property Transfers.

74:18 Inventory of Property Transfers. –
I. In order to properly equalize the value of property under RSA 21-J:3, XIII, an inventory of property transfers shall be filed with the department of revenue administration and with the municipality where the property is located for each transfer of real estate or interest in real estate. Each form may include the following information:
(a) The buyer's and seller's names and post transaction addresses and the name and address of a contact person if the buyer or seller is a trust or corporation.
(b) A description of the exact location of the property by town, street, and the assessor's map, lot, and block number.
(c) The acreage included in the sale.
(d) An accurate description of the property included in the sale, the neighborhood where the property is located, and the type and style of the property sold.
(e) The buyer's ownership interest in the property.
(f) The sale price, date of transfer, and the amount mortgaged.
(g) The description of the type of transfer that has taken place.
(h) The amount of personal property included in the sale price.
(i) Whether the property was previously occupied and whether the property will serve as the buyer's primary residence.
(j) The financing arrangements made to purchase the property to be answered at the option of the buyer.
(k) Whether any concessions were made in the sale.
(l) Whether the property was in current use.
(m) Whether land use taxes were considered in the sale.
(n) The buyer's dated signature certifying that the information indicated on the form is true.
II. The inventory of property transfers required by this section shall be filed with the department of revenue administration and with the municipality where the property is located by the purchaser, grantee, assignee, or transferee, no later than 30 days from the recording of the deed at the register of deeds or transfer of real estate, whichever is later. Persons required to file the inventory of property transfers who willfully fail to file or willfully make false statements on the forms shall be guilty of a violation.
III. No deed, recording a transfer of real estate or any interest in real estate, executed before October 1, 1995, shall be required to comply with this section.
IV. Failure to comply with this section shall not be construed to cloud title.
V. Any information provided to the department or the municipality pursuant to this section shall be exempt from the right-to-know law, RSA 91-A.
VI. Municipalities receiving inventories pursuant to this section shall forward the buyer's and seller's names and post transaction addresses to the supervisor of the checklist in such municipalities to facilitate periodic maintenance of the voter checklist.
Source.
1999, 17:13, eff. April 29, 1999. 2021, 137:6, eff. Sept. 21, 2021.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 74 - Annual Inventory of Polls and Taxable Property › Section 74:19 - Inventories of Telecommunications Poles and Conduits.

74:19 Inventories of Telecommunications Poles and Conduits. –
I. In order to properly determine the value of property under RSA 72:8-c, an inventory of telecommunications poles and conduits shall be filed with the department of revenue administration and with the municipality where the property is located by each owner of telecommunications poles and conduits. Each form may include the following information:
(a) Name and address of a contact person if the owner is a trust or corporation.
(b) Detailed description of the telecommunication poles using most recent readily available information held by the owner.
(c) Description of conduits using most recent readily available information held by the owner.
(d) The filer's dated signature certifying that the information indicated on the form is true.
II. The inventory of telecommunications poles and conduits required by this section shall be filed with the department of revenue administration and with the municipality where the property is located by the owner of telecommunications poles and conduits no later than July 1. Persons required to file the inventory of telecommunications poles and conduits who willfully fail to file or willfully make false statements on the forms shall be guilty of a violation.
III. Any person or corporation required to file an inventory of telecommunications poles and conduits shall be subject to the provisions of RSA 74:12.
Source.
2016, 208:3, eff. Sept. 1, 2016.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 75 - Appraisal of Taxable Property › Section 75:1 - How Appraised.

75:1 How Appraised. –
The selectmen shall appraise open space land pursuant to RSA 79-A:5, open space land with conservation restrictions pursuant to RSA 79-B:3, land with discretionary easements pursuant to RSA 79-C:7, residences on commercial or industrial zoned land pursuant to RSA 75:11, earth and excavations pursuant to RSA 72-B, land classified as land under qualifying farm structures pursuant to RSA 79-F, buildings and land appraised under RSA 79-G as qualifying historic buildings, qualifying chartered public school property appraised under RSA 79-H, residential rental property subject to a housing covenant under the low-income housing tax credit program pursuant to RSA 75:1-a, renewable generation facility property subject to a voluntary payment in lieu of taxes agreement under RSA 72:74 as determined under said agreement, combined heat and power agricultural facility property subject to a voluntary payment in lieu of taxes agreement under RSA 72:74-a as determined under said agreement, telecommunications poles and conduits pursuant to RSA 72:8-c, electric, gas, and water utility company distribution assets pursuant to RSA 72:8-d, and all other taxable property at its market value.Market valuemeans the property's full and true value as the same would be appraised in payment of a just debt due from a solvent debtor. The selectmen shall receive and consider all evidence that may be submitted to them relative to the value of property, the value of which cannot be determined by personal examination.
Source.
RS 42:1. CS 44:1. GS 52:1. 1872, 31:1. GL 56:1. PS 58:1. PL 63:1. RL 76:1. RSA 75:1. 1975, 197:1. 1977, 538:1. 2001, 158:51. 2008, 390:3, 4, eff. July 17, 2008. 2013, 203:3, eff. July 9, 2013. 2014, 277:3, eff. July 28, 2014. 2015, 266:3, eff. July 20, 2015. 2016, 208:4, eff. Sept. 1, 2016. 2019, 117:3, eff. Aug. 20, 2019; 266:5, eff. Aug. 20, 2019 at 12:01 a.m.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 75 - Appraisal of Taxable Property › Section 75:2 - Distinct Interests.

75:2 Distinct Interests. –
Whenever it shall appear to the selectmen that several persons are owners of distinct interests in the same real estate, or that one person is owner of land and another is the owner of any building, timber, or wood standing thereon, or ores or minerals therein, they may, upon request, appraise such interests and assess the same to the owners thereof separately, except as provided in RSA 75:3.
Source.
RS 42:2. CS 44:2. 1852, 1291:1. GS 52:2. GL 56:2. PS 58:2. PL 63:2. 1937, 116:1. RL 76:2.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 75 - Appraisal of Taxable Property › Section 75:3 - Land and Buildings.

75:3 Land and Buildings. –
Whenever a person owns or erects a building on land of another both may be taxed together as real estate to the owner of the land, provided a selectman or assessor, before or when taking the inventory, gives notice in writing to the landowner that such building is to be taxed to the landowner as real estate. An affidavit by the selectman or assessor giving the notice that such notice was given shall be evidence of the fact. The owner of the land shall have a lien on such building for the payment of the tax.
Source.
1937, 116:2. RL 76:3. 1995, 291:1, eff. Aug. 20, 1995.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 75 - Appraisal of Taxable Property › Section 75:4 - Inventories.

75:4 Inventories. –
The selectmen shall set down in their inventory, in separate columns, the value of improved and unimproved land, of buildings, of factories, of public utility property, of manufactured housing and of all other classes of taxable property.
Source.
RS 42:3. CS 44:3. GS 52:3. GL 56:3. PS 58:3. PL 63:3. RL 76:4. 1943, 144:1. RSA 75:4. 1967, 72:1. 1969, 23:4. 1970, 5:9. 1983, 230:18, eff. Aug. 17, 1983.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 75 - Appraisal of Taxable Property › Section 75:5 - Buildings.

75:5 Buildings. –
In making the inventory, the selectmen shall set down in the column of improved and unimproved land all buildings situate on such land and owned by the owners thereof, except such buildings as are specially designated in RSA 75:4.
Source.
1844, 142. CS 44:4. GS 52:4. GL 56:4. PS 58:4. PL 63:4. RL 76:5. RSA 75:5. 1969, 23:5, eff. April 22, 1969.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 75 - Appraisal of Taxable Property › Section 75:6 - Deductions in Case of Insane Persons.

75:6 Deductions in Case of Insane Persons. –
The selectmen shall make such deductions from the appraised value of the property of insane persons as they shall think just and reasonable, whenever it shall appear that the income of their estates is not sufficient to support them.
Source.
RS 42:4. CS 44:5. GS 52:5. GL 56:5. PS 58:5. PL 63:5. RL 76:6.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 75 - Appraisal of Taxable Property › Section 75:7 - Oath.

75:7 Oath. –
The selectmen and assessors shall take and subscribe upon the copies or original inventories and assessments of both resident and nonresident taxes, furnished by them to the town clerks in their respective towns, to be recorded in the clerk's records, the following oath, which may be subscribed before any justice of the peace or notary public: We, the selectmen and assessors of __________ , certify under the penalty of perjury that in making the inventory for the purpose of assessing the foregoing taxes all taxable property was appraised to the best of our knowledge and belief at its full value, in accordance with state appraisal standards.
Source.
1874, 99:1. GL 56:6. PS 58:6. PL 63:6. RL 76:7. RSA 75:7. 1969, 23:6. 2001, 158:52; 297:7, eff. Sept. 15, 2001.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 75 - Appraisal of Taxable Property › Section 75:8 - Revised Inventory.

75:8 Revised Inventory. –
I. Annually, and in accordance with state assessing guidelines, the assessors and selectmen shall adjust assessments to reflect changes and to correct any errors in existing appraisals so that all assessments are reasonably proportional within that municipality. All adjusted assessments shall be included in the inventory of that municipality and shall be sworn to in accordance with RSA 75:7.
II. Assessors and selectmen shall consider adjusting assessments for any properties that:
(a) They know or believe have had a material physical change;
(b) Changed in ownership;
(c) Have undergone zoning changes;
(d) Have undergone changes to exemptions, credits or abatements;
(e) Have undergone subdivision, boundary line adjustments, or mergers; or
(f) Have undergone other changes affecting value.
Source.
1876, 27:1. GL 56:11. PS 58:7. PL 63:7. RL 76:8. RSA 75:8. 1969, 23:7. 2001, 158:53. 2003, 307:13, eff. July 1, 2003. 2022, 163:1, eff. Aug. 6, 2022.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 75 - Appraisal of Taxable Property › Section 75:8-a - Five-Year Valuation.

75:8-a Five-Year Valuation. –
The assessors and/or selectmen shall reappraise all real estate within the municipality so that the assessments are at full and true value at least as often as every fifth year, beginning with the later of either of the following:
I. The first year a municipality's assessments were reviewed by the commissioner of the department of revenue administration pursuant to RSA 21-J:3, XXVI and the municipality's assessments were determined to be in accordance with RSA 75:1; or
II. The municipality conducted a full revaluation monitored by the department of revenue administration pursuant to RSA 21-J:11, II, provided that the full revaluation was effective on or after April 1, 1999.
Source.
2001, 158:54. 2003, 307:11. 2005, 119:1, eff. June 15, 2005.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 75 - Appraisal of Taxable Property › Section 75:8-b - Annual Appraisal; Municipalities Over 10,000.

75:8-b Annual Appraisal;  Municipalities Over 10,000. –
Except when assessing real estate under RSA 75:8-a, any municipality with a population over 10,000 as determined pursuant to RSA 78-A:25 intending to appraise real estate annually at market value, as defined in RSA 75:1, shall authorize such annual appraisal by a majority vote of the governing body. The governing body shall hold 2 public hearings regarding the annual appraisal process at least 15 days, but not more than 60 days, prior to the governing body's authorization vote. Any municipality with a population over 10,000 as determined pursuant to RSA 78-A:25 annually appraising real estate at market value shall provide notification of changes to the assessed valuation prior to the issuance of the final tax bill, either by individual notice to the property owner, by public notice in a newspaper of general circulation, or by any other means deemed appropriate by the governing body.
Source.
2004, 203:15, eff. June 11, 2004.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 75 - Appraisal of Taxable Property › Section 75:9 - Separate Tracts.

75:9 Separate Tracts. –
Whenever it shall appear to the selectmen or assessors that 2 or more tracts of land which do not adjoin or are situated so as to become separate estates have the same owner, they shall appraise and describe each tract separately and cause such appraisal and description to appear in their inventory. In determining whether or not contiguous tracts are separate estates, the selectmen or assessors shall give due regard to whether the tracts can legally be transferred separately under the provisions of the subdivision laws including RSA 676:18, RSA 674:37-a, and RSA 674:39-a.
Source.
1903, 24:1. PL 63:8. RL 76:9. RSA 75:9. 1969, 23:8. 1995, 291:2. 1998, 39:2, eff. Jan. 1, 1999.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 75 - Appraisal of Taxable Property › Section 75:10 - Definitions.

75:10 Definitions. –
In this subdivision:
I. "Industrial or commercial zone" means any district designated by a local legislative body in a zoning ordinance in which business or industry are permitted uses of property.
II. "Residence" means the real estate which a person owns and occupies as the person's principal place of abode, and for no other purpose, together with any land or buildings appurtenant thereto, including manufactured housing if used for such purpose.
Source.
1977, 538:2. 1995, 291:3, eff. Aug. 20, 1995.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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. –