reglab/statecodes huggingface dataset:
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:1 - Persons Liable.

72:1 Persons Liable. –
On April 1 a tax of $10, to be known as the "resident tax," shall be assessed on every inhabitant of the state from 18 to 65 years of age whether a citizen of the United States or an alien, except assisted persons, insane persons, the surviving spouse of any veteran who served in the armed forces of the United States in any wars, conflicts or armed conflicts in which it has been engaged, the surviving spouse of any citizen who served in the armed forces of any country allied with the United States in any of the wars, conflicts or armed conflicts as defined in RSA 72:28 and RSA 72:32, and others exempt by special provisions of law. The exception provided for a surviving spouse under this section shall be in the form of a tax credit to be deducted from the surviving spouse's tax bill. Any person, unless otherwise exempted by this section, who becomes an inhabitant of the state after April 1 and prior to December 1 of any year shall be assessed the resident tax.
Source.
RS 39:1. CS 41:1. GS 49:1. GL 53:1. PS 55:1. 1913, 82:1. 1919, 91:1. 1919 ex, 4:1. 1923, 69:1. 1925, 32:1. PL 60:1. RL 73:1. 1944, 5:1. 1949, 291:1. 1951, 9:1. RSA 72:1. 1967, 206:1. 1970, 52:1. 1971, 476:1. 1973, 72:4; 486:1. 1979, 257:1. 1981, 546:1. 1983, 234:1. 1985, 380:48. 1991, 70:2. 1993, 73:1, eff. June 22, 1993.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:1-b - Notice of Exemption.

72:1-b Notice of Exemption. –
Notice of the exemptions from the resident tax listed in RSA 72:1 shall be printed on every resident tax bill and posted in every tax collector's office.
Source.
1981, 241:1, eff. June 11, 1981.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:1-c - Optional Collection of Resident Tax.

72:1-c Optional Collection of Resident Tax. –
I. Notwithstanding any other provision of law, any town or city by majority vote of the legislative body may elect not to assess, levy and collect a resident tax. All municipalities which elect not to assess, levy or collect said resident tax shall be exempt from all provisions of law relating to it. The provisions of RSA 261:71 and 261:72 shall not apply to residents of municipalities not so assessing, levying or collecting the resident tax.
II. The legislative body of any town or city may adopt the provisions of paragraph I by approving the following question: "Shall we adopt the provisions of RSA 72:1-c which authorize any town or city to elect not to assess, levy and collect a resident tax?" If a majority of those voting on the question vote "Yes", RSA 72:1-c shall apply within the town or city on April 1 following the approval of the question. Any town or city may rescind the provisions of RSA 72:1-c in the same manner, except the word "adopt" shall be changed to "rescind" in the question.
Source.
1986, 40:1. 2003, 112:1, eff. Aug. 5, 2003.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:1-d - Definitions.

72:1-d 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 date the municipality mails the final tax bill to the taxpayers.
II. "Date of notice of tax" 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.
Source.
1995, 265:2. 2004, 153:2, eff. July 23, 2004.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:3-a - Members of the Armed Forces.

72:3-a Members of the Armed Forces. –
Any person serving as a full time member of the United States armed services, including the women's auxiliary service, shall be exempt from the payment of the residence tax.
Source.
1971, 573:2. 1973, 35:1, eff. April 1, 1973.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:5 - Liability of Husband.

72:5 Liability of Husband. –
A husband shall be liable for the payment of his wife's resident tax if, when it was assessed, they were living together as man and wife.
Source.
1939, 56:1. RL 73:6. RSA 72:5. 1971, 476:3, eff. July 10, 1971.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:5-a - Distribution of Resident Taxes.

72:5-a Distribution of Resident Taxes. –
All resident taxes shall be retained for the use of town or city in which they are collected.
Source.
1971, 476:4. 1973, 469:1, eff. July 1, 1973.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:5-b - Compensation of Collector.

72:5-b Compensation of Collector. –
In those towns where the collector is paid upon a commission or part-time basis, the collector of taxes shall receive for his services in collecting resident taxes, and in lieu of any other compensation for said service, $.50 for each resident tax collected by him and paid over to the town treasurer.
Source.
1971, 476:4. 1975, 358:1. 1977, 63:1, eff. June 19, 1977.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:5-c - Application.

72:5-c Application. –
On and after July 10, 1971 all references to "poll taxes" or "poll tax" in the laws of the state shall be construed to mean "resident tax" as enacted in RSA 72:1.
Source.
1971, 476:4, eff. July 10, 1971.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:6 - Real Estate.

72:6 Real Estate. –
All real estate, whether improved or unimproved, shall be taxed except as otherwise provided.
Source.
RS 39:2. CS 41:2. GS 49:2. 1869, 37:1. 1871, 11:1. GL 53:2. 1879, 50:1. 1883, 89:1. 1889, 22:1. PS 55:2. 1923, 70:2. PL 60:5. RL 73:7. 1945, 50:1. 1951, 23:1. RSA 72:6. 1957, 202:1, eff. April 1, 1958.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:7 - Buildings, Etc.

72:7 Buildings, Etc. –
Buildings, mills, wharves, ferries, toll bridges, locks and canals and aqueducts owned by private parties, any portion of the water of which is sold or rented for pay, are taxable as real estate.
Source.
RS 39:2. CS 41:2. GS 49:3. GL 53:3. PS 55:3. 1917, 6:1. PL 60:6. RL 73:8. RSA 72:7. 1970, 5:3, eff. Mar. 31, 1970.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:7-a - Manufactured Housing.

72:7-a Manufactured Housing. –
I. Manufactured housing, as defined in RSA 205-A:1, I, suitable for use for domestic, commercial, or industrial purposes is taxable as real estate in the town in which it is located on April 1 in any year if it was brought into the state on or before April 1 and remains here after June 15 in any year; except that manufactured housing as determined by the commissioner of revenue administration, registered in this state for touring or pleasure and not remaining in any one town, city, or unincorporated place for more than 45 days, except for storage only, shall be exempt from taxation. This paragraph shall not apply to manufactured housing held for sale or storage by an agent or dealer.
I-a. Manufactured housing, as defined in RSA 205-A:1, I, suitable for use for domestic, commercial, or industrial purposes is taxable as real estate in the town, city or unincorporated place to which it is brought and located after April 1 and before the following January 1, provided that said manufactured housing remains in said town, city, or unincorporated place for more than 10 weeks, except for storage only, and further provided a tax has not been assessed on it elsewhere in the state for that year. The tax shall be for the pro rata part of the tax year remaining when said manufactured housing became located in the town, city, or unincorporated place. The selectmen or assessors may so require and it shall be an obligation of the owner to file with the selectmen or assessors a true and correct inventory of the property subject to taxation under this paragraph within 15 days of the location of the manufactured housing in such form as the commissioner of revenue administration may prescribe.
II. There shall be a lien for uncollected taxes upon any manufactured housing suitable for use for domestic, commercial or industrial purposes that has been taxed pursuant to paragraphs I and I-a. Said lien shall take precedence over all other liens and encumbrances upon said manufactured housing and shall continue in force until 1
1/2 years from the assessment of the tax. Such taxes shall be subject to the collection procedures set forth in RSA 80 for real estate taxes.
Source.
1955, 137:1. 1961, 41:1. 1963, 149:1. 1967, 57:1. 1969, 210:1. 1971, 363:1; 367:1, 2. 1973, 123:1; 544:8. 1983, 230:18. 2001, 102:26. 2004, 10:1, eff. April 5, 2004. 2014, 288:2, eff. April 1, 2015.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:7-b - Manufactured Housing.

72:7-b Manufactured Housing. –
Whenever a person moves manufactured housing into a city or town for the purpose of establishing a residence in said city or town, or whenever a person purchases existing established manufactured housing with the intent of residing in the same at the existing location, he shall within 15 days of the placement of the manufactured housing or within 15 days of the purchase of same register with the assessors of the city or the selectmen of the town where he intends to reside. Whoever fails to comply with the provisions of this section shall be guilty of a violation.
Source.
1973, 152:1. 1983, 230:18, eff. Aug. 17, 1983.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:7-c - Exemption; Radio Towers, Antennas and Related Structures.

72:7-c Exemption;  Radio Towers, Antennas and Related Structures. –
Radio antennas, towers and related or supporting structures used exclusively in the operation of an amateur communications station under Federal Communications Commission amateur radio service rules and regulations, shall be considered personal property and are not taxable as real estate.
Source.
1994, 21:1, eff. April 1, 1994.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:7-d - Exemption; Recreational Vehicles.

72:7-d Exemption;  Recreational Vehicles. –
I. (a) For purposes of this chapter, recreational vehicles, as defined in RSA 216-I:1, VIII, having a valid motor vehicle registration and current number plate, having a maximum width of 8 feet and 6 inches while being transported, and located at a "recreational campground or camping park," as those terms are defined in RSA 216-I:1 VII, shall not be taxable as real estate.
(b) Annually, before April 1, each campground owner, as defined in RSA 216-I:1, III, shall provide the local assessing officials with the name and address for each owner of a recreational vehicle at the campground, and shall identify which of such recreational vehicles at the campground currently meet the criteria described in subparagraph (a).
II. Notwithstanding RSA 75:3, campground owners shall not be responsible for payment of any taxes imposed on a recreational vehicle located at the campground unless the campground owner is the owner of the recreational vehicle.
Source.
2014, 288:1, eff. April 1, 2015. 2018, 296:3, eff. June 25, 2018.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:8 - Electric Plants and Pipe Lines.

72:8 Electric Plants and Pipe Lines. –
All structures, machinery, dynamos, apparatus, poles, wires, fixtures of all kinds and descriptions, and pipe lines employed in the generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, shall be taxed as real estate in the town in which said property or any part of it is situated; provided that no electric power fixtures which would otherwise be taxed under this section shall be taxed under this section if they are employed solely as an emergency source of electric power.
Source.
1905, 42:1. PL 60:7. 1941, 197:2. RL 73:9. 1951, 111:1. RSA 72:8. 1967, 139:1. 1997, 294:1; 351:47, eff. Mar. 1, 1997, at 12:01 a.m.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:8-a - Telecommunications Poles and Conduits.

72:8-a Telecommunications Poles and Conduits. –
All structures, poles, towers, and conduits employed in the transmission of telecommunication, cable, or commercial mobile radio services shall be taxed as real estate in the town in which such property or any part of it is situated. Except as provided in RSA 72:8-c, the valuation of such property shall be based on its value as real estate. Other devices and equipment, including wires, fiber optics, and switching equipment employed in the transmission of telecommunication, cable, or commercial mobile radio services shall not be taxable as real estate.
Source.
1998, 304:1, eff. April 1, 1998. 2016, 208:1, eff. Sept. 1, 2016.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:8-c - Valuation of Telecommunications Poles and Conduits; Rulemaking.

72:8-c Valuation of Telecommunications Poles and Conduits;  Rulemaking. –
I. The value of wooden poles or conduits employed in the transmission of telecommunications owned in whole or in part by telephone utilities, as described in RSA 362:7, or providers of Voice over Internet Protocol ("VoIP") service or IP-enabled service, each as defined in RSA 362:7, or commercial mobile radio services, for purposes of tax assessment against said entity, shall be determined by the following formula: the Replacement Cost New (RCN) of the telecommunications pole or conduit, less depreciation calculated on a straight-line basis for a period of 40 years with a residual value of 20 percent.
II. On or before July 1 of the tax year, the department of revenue administration shall provide to every municipality a schedule of telecommunications pole and conduit RCN, using national published telecommunications standard cost data guides calculated annually using a 5-year rolling average.
III. The commissioner of the department of revenue administration shall adopt rules pursuant to RSA 541-A relative to how telecommunications pole and conduit RCN shall be established, including a process for receiving public input prior to such establishment.
Source.
2016, 208:2, eff. Sept. 1, 2016.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:8-e - Recovery of Taxes by Electric, Gas and Water Utility Companies.

72:8-e Recovery of Taxes by Electric, Gas and Water Utility Companies. –
For the implementation period of the valuation of utility company assets under RSA 72:8-d, VI and terminating with the property tax year effective April 1, 2024, the public utility commission shall by order establish a rate recovery mechanism for any public utility owning property that meets the definition of utility company assets under RSA 72:8-d, I. Such rate recovery mechanism shall either:
I. Adjust annually to recover all property taxes paid by each such utility on such utility company assets based upon the methodology set forth in of RSA 72:8-d; or
II. Be established in an alternative manner acceptable to both the utility and the public utility commission.
Source.
2019, 117:2, eff. Aug. 20, 2019.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:8-f - Repealed by 2023, 228:2, eff. Nov. 1, 2023.

[RSA 72:8-f repealed by 2023, 228:2, effective November 1, 2023.]
72:8-f Study Commission on the Assessing of Power Generation. –
There is established a commission to study the assessing of power generation.
I. The commission shall:
(a) Determine the most accurate methodology for assessing power generation assets.
(b) Compare the efficacy of the department of revenue administration approach to assessing the assets of the 59 power generation facilities with the approaches utilized by the municipalities.
(c) Understand how other states handle the assessing of power generation facilities for property tax purposes.
(d) Recommend a unified approach to be utilized by both the department of revenue administration and municipalities, which should include confidential data reporting requirements by the power generation companies for the methodology chosen.
II. The commission shall consist of the following members:
(a) Six members of the house of representatives, one of whom shall be from the science, technology and energy committee, one from the ways and means committee, and one member from the minority party who shall be from either of the committees, to be appointed by the speaker of the house of representatives.
(b) Two members of the senate, appointed by the senate president.
(c) The chairperson of the assessing standards board, or designee.
(d) The commissioner of the department of revenue administration, or designee.
(e) One member appointed by the New Hampshire Municipal Association.
(f) One member appointed by the New England Power Generators Association (NEPGA).
(g) One member appointed by the New Hampshire Association of Assessing Officials (NHAAO).
(h) One member appointed by the Granite State Hydropower Association (GSHA).
(i) One member of the public, appointed by governor.
III. The members of the study commission shall elect a chairperson from among the members. The first meeting of the commission shall be called by the first-named house member. The first meeting of the commission shall be held within 45 days of the effective date of this section. A majority of the appointed members of the commission shall constitute a quorum.
IV. The commission shall report its findings and any recommendations for proposed legislation to the speaker of the house of representatives, the president of the senate, the house clerk, the senate clerk, the governor, and the state library on or before November 1, 2023.
Source.
2023, 228:1, eff. Aug. 4, 2023.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:9 - Where Taxable.

72:9 Where Taxable. –
If the property described in RSA 72:8 or 72:8-a shall be situated in or extend into more than one town, the property shall be taxed in each town according to the value of that part lying within its limits.
Source.
1905, 42:2. PL 60:8. RL 73:10. RSA 72:9. 1998, 304:2, eff. April 1, 1998.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:10 - Limitation.

72:10 Limitation. –
Nothing in RSA 72:8, 72:8-a, or 72:9 shall in any way change or affect the laws relating to the taxation of public utilities and other property owned by municipal corporations.
Source.
1905, 42:4. PL 60:9. RL 73:11. RSA 72:10. 1998, 304:3, eff. April 1, 1998.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:11 - Water Works; Flood Control.

72:11 Water Works;  Flood Control. –
I. Except as provided in paragraph II, property held by a city, town or district in another city or town for the purpose of a water supply or flood control, if yielding no rent, shall not be liable to taxation therein, but the city, town or district so holding it shall annually pay to the city or town in which such property lies an amount equal to that which such place would receive for taxes upon the average of the assessed value of such land, without buildings or other structures, for the 3 years last preceding legal process to acquire the same, or other acquisition thereof, the valuation for each year being reduced by all abatements thereon; but any part of such land or buildings from which any revenue in the nature of rent is received shall be subject to taxation; such payments shall be paid to the collector of taxes of the town or city in which such property lies upon notification from him, and such payment shall be made on or before December 1 in each year; provided, however, that after such acquisition the valuation thus established shall be subject to change, as to make such value proportional with the assessed value of other property in the town which is subject to taxation, so that such payment will not exceed its proportion of the public charge in that year. Any city or town aggrieved by the payment in lieu of taxes on such property shall have the same right of appeal as a taxpayer may have.
II. (a) Alternatively, the governing body of a city, town, or district holding property described in paragraph I may enter into an agreement with the governing body of the city or town in which the property is located for payments in lieu of taxes with respect to the subject property. In the absence of such an agreement, the property shall be subject to the provisions of paragraph I. Notwithstanding any agreement entered into under this paragraph, any portion of the land or buildings from which revenue in the nature of rent is received shall remain subject to taxation as provided in paragraph I.
(b) No voluntary agreement entered into under this paragraph shall be valid for more than 5 years, however, any such agreement may be renewed or amended and restated for any number of consecutive periods of 5 years or less.
Source.
1911, 40:1. 1923, 33:1. PL 60:10. 1941, 65:2. RL 73:12. 1953, 35:1. RSA 72:11. 1973, 544:11, XXVII. 1977, 501:2, eff. Sept. 12, 1977. 2013, 94:1, eff. June 20, 2013.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:11-a - Water Works, Flood Control, Additional Provisions.

72:11-a Water Works, Flood Control, Additional Provisions. –
When a city, town or district has acquired, or acquires property in another city or town for the purpose of water supply or flood control which for any reason has been exempt from taxation, such property, if yielding no rent, shall not be liable to taxation therein but the city, town or district so holding it shall annually pay to the city or town in which such property lies either a sum equal to that which such place would receive from taxes from such land, without buildings or structures thereon, as determined by the commissioner of revenue administration, or the alternative payment permitted by RSA 72:11, II. Such payments shall be made as provided in RSA 72:11.
Source.
1965, 9:1. 1973, 544:8. 1977, 501:3, eff. Sept. 12, 1977. 2013, 94:2, eff. June 20, 2013.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:12 - Public Utilities.

72:12 Public Utilities. –
All real estate of railroads and other public utility corporations and companies which is not taxed under RSA 82 and 82-A shall be appraised and taxed by the authorities of the town in which it is situated.
Source.
RS 39:2. 1844, 141:1. CS 41:2. GS 49:4. GL 53:5. PS 55:6. 1907, 119:1. PL 60:11. RL 73:13. RSA 72:12. 1990, 9:2, eff. Mar. 31, 1990.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:12-b - Facilities Previously Exempted.

72:12-b Facilities Previously Exempted. –
Upon application by either the municipality or the owner of any pollution control facility previously exempted under RSA 149:5-a the department of environmental services shall review a determination made under RSA 149:5-a and determine the exempt percentage in the manner provided by RSA 72:12-a; provided, however, that the period of exemption shall not be extended by any such redetermination. Either the municipality or the owner of the facility may request a rehearing or appeal from such determination in accordance with the provisions of RSA 541.
Source.
1971, 142:1. 1996, 228:108, eff. July 1, 1996.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:12-c - Exemption.

72:12-c Exemption. –
Ski area machinery and equipment of every kind and description, except tramway towers, shall be exempt from taxation as real estate if it meets all of the following qualifications:
I. It is used or useful in the operation of a passenger tramway or in the production of man-made snow, including: cables, sheaves assemblies, carriers, pipe lines, compressors, pumps, electrical apparatus;
II. It is not permanently affixed to the real estate upon which it is located; and
III. It is capable of being removed from the real estate.
Source.
1981, 237:1, eff. Aug. 10, 1981.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:12-d - Exemption.

72:12-d Exemption. –
I. Demountable, plastic-covered greenhouses shall be exempt from taxation as provided by RSA 72:6, if all of the following qualifications are met:
(a) Removal of the demountable greenhouse will not affect the utility of the underlying real estate.
(b) The demountable greenhouse is not permanently affixed to the underlying real estate with concrete or similar non-portable footings.
(c) Removal of the demountable greenhouse can be accomplished without significant damage to the greenhouse and will not render the greenhouse unfit for subsequent use as a demountable greenhouse.
(d) The demountable greenhouse is specifically designed, constructed, and used for culture, propagation, and protection of agricultural products.
(e) The demountable greenhouse is not used for the retail sale of any non-agricultural products.
II. For purposes of this section, the term "demountable, plastic-covered greenhouse" means:
(a) Framework.
(b) Coverings.
(c) Electric services not fixed to the underlying real estate.
(d) Benches.
(e) A source of heat not fixed to the underlying real estate.
(f) A source of ventilation not fixed to the underlying real estate.
(g) An irrigation system not fixed to the underlying real estate.
III. Nothing in this section shall be construed in any way to change or affect the current use laws under RSA 79-A and the rules adopted in furtherance of RSA 79-A.
Source.
1998, 296:1, eff. April 1, 1999.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:13 - Mines, Sand, Gravel, Loam, or Other Similar Substances.

72:13 Mines, Sand, Gravel, Loam, or Other Similar Substances. –
Real estate shall be taxed independently of any mines or ores contained therein until such mines or ores shall become a source of profit, and independently of any sand, gravel, loam, or other similar substances contained therein until any of them shall become a source of profit; except when such mines, ores, sand, gravel, loam, or other similar substances, or rights therein are owned by some person other than the one to whom such real estate is taxed, in which case they shall be taxed as real estate to such other person. This section shall not apply to real estate containing earth, as that term is defined in RSA 155-E:1, I. Earth and the real property constituting the area from which earth is being excavated shall be taxed exclusively under RSA 72-B.
Source.
1870, 36:1. GL 53:3. 1885, 25:1. PS 55:4. 1911, 74:1. PL 60:12. RL 73:14. RSA 72:13. 1969, 122:1. 1999, 301:18, eff. April 1, 1999.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:16, 72:17 - Repealed by 1970, 5:8, eff. Mar. 31, 1970.

72:16, 72:17 Repealed by 1970, 5:8, eff. Mar. 31, 1970. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:19 - Corporate Stock.

72:19 Corporate Stock. –
Stock in the corporations shall not be taxed except as otherwise specifically provided.
Source.
RS 39:3. CS 41:3. GL 53:7. PS 55:9. PL 60:18. RL 73:20.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:22 - Burial Places.

72:22 Burial Places. –
All public cemeteries and all property held in trust for the benefit of public burial places are exempt from taxation.
Source.
1895, 66:1. PL 60:21. RL 73:23.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:22-a - Assistance to Tax Exempt Organizations.

72:22-a Assistance to Tax Exempt Organizations. –
In a case where a town, having no fire department is charged by fire department of another town for expenses for fighting a fire at the request of a charitable, educational or religious organization in the town, whose property is exempt from taxation, the town so charged shall have a right of action against any such organization to collect the actual costs for such fire assistance. Said charges shall be enforceable in an action of debt in the superior court.
Source.
1967, 365:1, eff. Sept. 1, 1967.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:23-a - Veterans Organization.

72:23-a Veterans Organization. –
The real estate and the personal property owned, occupied and used directly by the New Hampshire Veterans Association, the United Spanish War Veterans, Veterans of Foreign Wars, the American Legion, the Disabled American Veterans, Sons of Union Veterans of the Civil War, Veterans of World War I Incorporated and any other veterans organization incorporated by Act of Congress or of its departments or local chapters or posts, shall be exempt from taxation.
Source.
1957, 202:4. 1961, 233:1. 1969, 406:1. 1993, 73:2, eff. June 22, 1993.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:23-c - Annual List.

72:23-c Annual List. –
I. Every religious, educational and charitable organization, Grange, the Veterans of Foreign Wars, the American Legion, the Disabled American Veterans, the American National Red Cross and any other national veterans association shall annually, on or before April 15, file a list of all real estate and personal property owned by them on which exemption from taxation is claimed, upon a form prescribed and provided by the board of tax and land appeals, with the selectmen or assessors of the place where such real estate and personal property are taxable. If any such organization or corporation shall willfully neglect or refuse to file such list upon request therefor, the selectmen may deny the exemption. If any organization, otherwise qualified to receive an exemption, shall satisfy the selectmen or assessors that they were prevented by accident, mistake or misfortune from filing an application on or before April 15, the officials may receive the application at a later date and grant an exemption thereunder for that year; but no such application shall be received or exemption granted after the local tax rate has been approved for that year.
II. City assessors, boards of selectmen, and other officials having power to act under the provisions of this chapter to grant or deny tax exemptions to religious, educational, and charitable organizations shall have the authority to request such materials concerning the organization seeking exemption including its organizational documents, nature of membership, functions, property and the nature of that property, and such other information as shall be reasonably required to make determinations of exemption of property under this chapter. Such information shall be provided within 30 days of a written request. Failure to provide information requested under this section shall result in a denial of exemption unless it is found that such requests were unreasonable.
Source.
1957, 202:4. 1961, 233:2. 1973, 544:8. 1983, 8:2. 1988, 1:3. 1991, 306:4. 1994, 378:2, eff. April 1, 1994.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:23-d - New Hampshire Congregational-Christian Conference.

72:23-d New Hampshire Congregational-Christian Conference. –
The real estate and personal property owned by the New Hampshire Congregational-Christian Conference, or a subsidiary corporation thereof, occupied and used by the conference or the subsidiary corporation to provide community housing for elderly persons, if none of the income or profits of the community housing is used for any purpose other than the purpose for which the housing is established, shall be exempt from taxation. For the purpose of this paragraph an elderly person is one who is 62 years or more of age. The age of the head of the family determines the eligibility of the family unit in the community housing. On or before December 1 of each year the owner of the community housing shall pay to the town or city in which the property is situated, in lieu of taxes, a sum representing 10 percent of the shelter rent received by the owner during the preceding calendar year. For cause shown, having in mind the nature and purpose of the corporation, the board of tax and land appeals may abate all or a portion of the payment in lieu of taxes in any year. The owner shall on or before June 1 of each year file with the municipality in which the property is located, upon a form prescribed and provided by the board of tax and land appeals, a statement of its financial condition for the preceding fiscal year and such other information as the board of tax and land appeals requires.
Source.
1965, 189:1. 1973, 544:8, 13. 1988, 1:3. 1991, 306:4, eff. April 1, 1992.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:23-e - Nutfield Heights Inc.

72:23-e Nutfield Heights Inc. –
The real estate and personal property of Nutfield Heights Inc., a nonprofit corporation sponsored by Derry and Londonderry United Methodist Churches to provide community housing for elderly persons, if none of the income or profits of the community housing is used for any purpose other than the purpose for which the housing is established, shall be exempt from taxation. For the purpose of this section an elderly person is one who is 62 years or more of age. The age of the head of the family determines the eligibility of the family unit in the community housing. On or before December 1 of each year the owner of the community housing shall pay to the town or city in which the property is situated, in lieu of taxes, a sum representing 10 percent of the shelter rent received by the owner during the preceding calendar year. For cause shown, having in mind the nature and purpose of the corporation, the board of tax and land appeals may abate all or a portion of the payment in lieu of taxes in any year. The owner shall on or before June 1 of each year file with the municipality in which the property is located, upon a form prescribed and provided by the board of tax and land appeals, a statement of its financial condition for the preceding fiscal year and such other information as the board of tax and land appeals requires.
Source.
1970, 23:1. 1973, 544:8, 13. 1988, 1:3. 1991, 306:4, eff. April 1, 1992.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:23-f - Salemhaven, Inc.

72:23-f Salemhaven, Inc. –
The real estate and personal property of Salemhaven, Inc., a nonprofit New Hampshire corporation occupied and used by said Salemhaven, Inc., to provide community health care facilities for persons in need of the same in the town of Salem and surrounding areas, pursuant to the rules and regulations of the United States Department of Housing and Urban Development, United States Department of Health, Education and Welfare, and the state of New Hampshire department of health and human services, if none of the income or profits of the community health care facility is used for any purpose other than the purpose for which the facility is established, shall be exempt from taxation, and shall be limited to the 97-99 Geremonty Drive site, the original structure plus any additions to original site. On or before December 1 of each year the owner of the community health care facility shall pay to the town or city in which the property is situated, in lieu of taxes, a sum representing 10 percent of the shelter rent received by the owner during the preceding calendar year. For cause shown, having in mind the nature and purpose of the corporation, the board of tax and land appeals may abate all or a portion of the payment in lieu of taxes in any year. The owner shall on or before June 1 of each year file with the municipality in which the property is located, upon a form prescribed and provided by the board of tax and land appeals, a statement of its financial condition for the preceding fiscal year and such other information as the board of tax and land appeals requires.
Source.
1977, 568:7. 1983, 291:1, I. 1991, 306:4, eff. April 1, 1992.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:23-g - Letitia Pratt Foundation, Inc.

72:23-g Letitia Pratt Foundation, Inc. –
The real estate and personal property of Letitia Pratt Foundation, Inc., a nonprofit corporation providing community housing for physically disabled and elderly persons, if none of the income or profits of the community housing is used for any purpose other than the purpose for which the housing is established, shall be exempt from taxation. For the purpose of this section an elderly person is one who is 62 years or more of age. The age of the head of the family determines the eligibility of the family unit in the community housing. On or before December 1 of each year the owner of the community housing shall pay to the town or city in which the property is situated, in lieu of taxes, a sum representing 10 percent of the shelter rent received by the owner during the preceding calendar year. For cause shown, having in mind the nature and purpose of the corporation, the board of tax and land appeals may abate all or a portion of the payment in lieu of taxes in any year. The owner shall on or before June 1 of each year file with the municipality in which the property is located, upon a form prescribed and provided by the board of tax and land appeals, a statement of its financial condition for the preceding fiscal year and such other information as the board of tax and land appeals requires.
Source.
1978, 40:25. 1990, 140:2, X. 1991, 306:4, eff. April 1, 1992.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:23-h - Granges.

72:23-h Granges. –
The real estate and personal property owned by Granges which are incorporated in this state shall be exempt from property taxes. If such property is rented for business purposes, the real estate shall not be exempt.
Source.
1983, 8:1, eff. Mar. 17, 1983.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:23-i - Rannie Webster Foundation.

72:23-i Rannie Webster Foundation. –
The real estate and personal property of the Rannie Webster Foundation, a nonprofit corporation which provides convalescent care and elderly housing for elderly persons through the Webster Pines Homes in Rye, New Hampshire, if none of the income or profits of the elderly housing is used for any purpose other than the purpose for which the housing is established, shall be exempt from taxation. For the purpose of this section an elderly person is one who is 62 years or more of age. The age of the head of the family determines the eligibility of the family unit in the elderly housing. On or before December 1 of each year the owner of the elderly housing shall pay to the town or city in which the property is situated, in lieu of taxes, a sum representing 10 percent of the shelter rent received by the owner during the preceding calendar year. For cause shown, having in mind the nature and purpose of the corporation, the board of tax and land appeals may abate all or a portion of the payment in lieu of taxes in any year. The owner shall on or before June 1 of each year file with the municipality in which the property is located, upon a form prescribed and provided by the board of tax and land appeals, a statement of its financial condition for the preceding fiscal year and such other information as the board of tax and land appeals requires.
Source.
1986, 84:1. 1988, 1:4. 1991, 306:5, eff. April 1, 1992.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:23-j - Senior Citizens Housing Development Corporation of Claremont, Inc.

72:23-j Senior Citizens Housing Development Corporation of Claremont, Inc. –
I. The real estate and personal property of the Senior Citizens Housing Development Corporation of Claremont, Inc., a nonprofit New Hampshire corporation which provides housing for elderly persons, shall, if none of the income or profits is used for any purpose other than the purpose for which such housing was established, be exempt from taxation.
II. On or before November 1 of each year the owner of the housing project shall enter into an agreement with the municipality in which the property is situated to pay the municipality, on December 1 of each year, a sum in lieu of taxes to defray the costs of municipal, non-utility, services. Failing mutual agreement, the sum paid on December 1 of each year shall be an amount not to exceed the lower of 10 percent of the shelter rent received by the owner from all sources during the preceding calendar year, not including security deposits received from residents of the housing project, for shelter and care of residents within the project, or a sum equivalent to that derived from the application of the current municipal, non-school, portion of the local tax rate against the net local assessed value of the project. For cause shown and at any time, keeping in mind the nature and purpose of the project, the municipality or the board of tax and land appeals may refund or abate all or a portion of the payment in lieu of taxes in any year. The owner shall on or before June 1 of each year file with the municipality in which the property is located, upon a form prescribed and provided by the board of tax and land appeals, a statement of its financial condition for the preceding fiscal year and such other information as the board of tax and land appeals requires.
Source.
1987, 194:1. 1991, 306:6, eff. April 1, 1992.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:23-k - Charitable, Nonprofit Housing Projects.

72:23-k Charitable, Nonprofit Housing Projects. –
I. The real estate and personal property of charitable, nonprofit community housing and community health care facilities for elderly and disabled persons, if none of the income or profits is used for any purpose other than community housing or community health care, shall be exempt from taxation. This exemption shall apply to housing and health care facilities situated within New Hampshire which are sponsored or owned by nonprofit, charitable corporations or organizations, located within or outside of the state, and to projects organized, operated, or assisted under state law or pursuant to rules and regulations of the United States Department of Housing and Urban Development, the United States Department of Health and Human Services, or any successor agency. For the purposes of this section an elderly person is one who is 62 years or more of age. The age of the head of the family determines the eligibility of the family unit in the project. For the purposes of this section, the term "charitable" shall have the meaning set forth in RSA 72:23-
l.
II. On or before November 1 of each year the owner of the housing project shall enter into an agreement with the municipality in which the property is situated to pay the municipality, on December 1 of each year, a sum in lieu of taxes to defray the costs of municipal, non-utility, services. Failing mutual agreement, the sum paid on December 1 of each year shall be an amount not to exceed the lower of 10 percent of the shelter rent received by the owner from all sources during the preceding calendar year, not including security deposits received from residents of the housing project, for shelter and care of residents within the project, or a sum equivalent to that derived from application of the current municipal, non-school, portion of the local tax rate against the net local assessed value of the project. For cause shown and at any time, keeping in mind the nature and purpose of the project, the municipality or the board of tax and land appeals may refund or abate all or a portion of the payment in lieu of taxes in any year. The owner shall on or before June 1 of each year file with the municipality in which the property is located, upon a form prescribed and provided by the board of tax and land appeals, a statement of its financial condition for the preceding fiscal year and such other information as the board of tax and land appeals requires.
Source.
1987, 194:1. 1990, 140:2, X. 1991, 111:2, 3; 306:7, eff. April 1, 1992.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:23-l - Definition of "Charitable".

72:23-l Definition of "Charitable". –
The term "charitable" as used to describe a corporation, society or other organization within the scope of this chapter, including RSA 72:23 and 72:23-k, shall mean a corporation, society or organization established and administered for the purpose of performing, and obligated, by its charter or otherwise, to perform some service of public good or welfare advancing the spiritual, physical, intellectual, social or economic well-being of the general public or a substantial and indefinite segment of the general public that includes residents of the state of New Hampshire, with no pecuniary profit or benefit to its officers or members, or any restrictions which confine its benefits or services to such officers or members, or those of any related organization. The fact that an organization's activities are not conducted for profit shall not in itself be sufficient to render the organization "charitable" for purposes of this chapter, nor shall the organization's treatment under the United States Internal Revenue Code of 1986, as amended. This section is not intended to abrogate the meaning of "charitable" under the common law of New Hampshire.
Source.
1991, 111:4. 1994, 378:3, eff. April 1, 1994.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:23-m - Applicability of Exemptions.

72:23-m Applicability of Exemptions. –
The exemptions afforded by RSA 72:23 or 72:23-a through 72:23-k, as well as exemptions granted by other provisions of law, shall be construed to confer exemption only upon property which meets requirements of the statute under which the exemption is claimed. The burden of demonstrating the applicability of any exemption shall be upon the claimant.
Source.
1994, 378:4, eff. April 1, 1994.