reglab/statecodes huggingface dataset:
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:81 - Property Tax Exemption.

72:81 Property Tax Exemption. –
I. An eligible municipality may, by vote of the local legislative body pursuant to RSA 72:82, adopt a new construction property tax exemption for commercial or industrial uses, or both. The intent of the exemption is to provide incentives to businesses to build, rebuild, modernize, or enlarge within the municipality. The exemption shall apply only for municipal and local school property taxes assessed by the municipality which shall exclude state education property taxes under RSA 76:3 and county taxes assessed against the municipality under RSA 29:11, and shall be a specified percentage on an annual basis of the increase in assessed value attributable to construction of new structures, and additions, renovations, or improvements to existing structures, but which shall not exceed 50 percent per year. The exemption may run for a maximum period of 10 years following the new construction.
II. Once adopted by the local legislative body, the percentage rate and duration of the exemption shall be granted on a per case basis based on the amount and value of public benefit as determined by the governing body either:
(a) To all properties within the municipality; or
(b) To a specific group or groups of parcels within the municipality as designated by the legislative body.
III. For the purposes of this section, public benefit shall be defined by the local legislative body as part of the adoption of the property tax exemption.
Source.
2017, 179:2, eff. Aug. 28, 2017. 2019, 221:1, eff. July 12, 2019.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:82 - Procedure for Adoption.

72:82 Procedure for Adoption. –
I. A municipality desiring to adopt the provisions of RSA 72:81 shall do so in accordance with the procedures set forth in RSA 72:27-a. The vote shall specify that the exemption, if granted, shall apply to all properties within the municipality if adopted in accordance with RSA 72:81, II(a) or to a specific group or groups of parcels within the municipality if adopted in accordance with RSA 72:81, II(b). The vote shall specify the maximum percentage of new assessed value to be exempted, the maximum number of years duration of the exemption following new construction, a definition of public benefit, and a reference to zoning use category definitions, if applicable. The exemption shall take effect in the tax year beginning April 1 following its adoption.
II. A vote adopting RSA 72:81 shall remain in effect for a maximum of 5 tax years; provided, however, that for any application which has already been granted prior to expiration of such 5 tax year period, the exemption shall continue to apply at the rate and for the duration in effect at the time it was granted.
Source.
2017, 179:2, eff. Aug. 28, 2017. 2019, 221:2, eff. July 12, 2019.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:83 - Application for Exemption.

72:83 Application for Exemption. –
I. An owner shall apply for the exemption under RSA 72:81 prior to construction, but not after December 31 before the beginning of the tax year for which the exemption is sought. In such cases the selectmen or assessors may anticipatorily grant the exemption, subject to adjustment when the actual increase in assessed value becomes known. If construction is partially complete on April 1 of any year, the exemption for that year shall be based on the increased assessed value attributable to the partial construction, but the duration of the exemption shall be adjusted such that the cumulative amount of exemptions received, based on the construction as completed, is proportional to that received by other eligible properties.
II. The selectmen or assessors shall notify the applicant of their decision no later than February 28 before the beginning of the tax year for which the exemption is sought. The decision shall specify the amount of the exemption, that it is effective with the new tax year, and the number of years for which the exemption applies to qualified construction. The decision of the selectmen or assessors may be appealed in the manner set forth in RSA 72:34-a.
III. The selectmen or assessors may request such additional or updated information as is necessary to determine eligibility. If they are satisfied that the applicant has willfully made any false statement, or has refused to provide information after such a request, they may refuse to grant the exemption.
IV. If the municipality completes a revaluation during the period for which an exemption has been granted, the amount of the exemption shall be adjusted by the difference in equalization ratios applicable in the municipality before and after the revaluation.
Source.
2017, 179:2, eff. Aug. 28, 2017.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:84 - Electric Energy Storage System; Definition.

72:84 Electric Energy Storage System;  Definition. –
In this subdivision "electric energy storage system" means a facility located behind a retail meter that stores electrical energy that is otherwise produced by an electricity generator or uses electricity to concentrate and store thermal energy, by electrical, chemical, mechanical, or thermal means, for discharge or use at a later time, whether in the form of thermal energy to meet space or process heating or cooling loads or electricity, which can be used to reduce peak loads, compensate for variability in renewable energy production, or provide other grid services, and which does not participate in any wholesale energy markets administered by ISO New England as a registered asset or otherwise. An electric energy storage system shall not include conventional electric resistance or gas domestic hot water heaters.
Source.
2019, 327:4, eff. Oct. 15, 2019.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:85 - Exemption for Electric Energy Storage Systems.

72:85 Exemption for Electric Energy Storage Systems. –
A city or town may adopt an exemption under RSA 72:27-a from the assessed value for property tax purposes, for persons owning real property which is equipped with an electrical energy storage system.
Source.
2019, 327:4, eff. Oct. 15, 2019.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:86 - Application for Exemption.

72:86 Application for Exemption. –
Applications for exemptions under RSA 72:85 and RSA 72:87 shall be governed by the provisions of RSA 72:33, RSA 72:34, and RSA 72:34-a.
Source.
2019, 327:4, eff. Oct. 15, 2019. 2021, 200:2, Pt. II, Sec. 2, eff. Oct. 9, 2021.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:87 - Exemption for Renewable Generation Facilities and Electric Energy Storage Systems.

72:87 Exemption for Renewable Generation Facilities and Electric Energy Storage Systems. –
Each municipality may adopt under RSA 72:27-a an exemption from the assessed value, for property tax purposes, of a renewable generation facility, as defined in RSA 72:73, and of an electric energy storage system, as defined in RSA 72:84, and that (a) is located behind the retail meter of a customer-generator, as defined in RSA 362-A:1-a, II-b; or (b) is a limited producer, as defined in RSA 362-A:1-a, III, operating pursuant to RSA 362-A:2-a; or (c) is operating pursuant to RSA 374-D:2.
Source.
2021, 200:2, Pt. II, Sec. 3, eff. Oct. 9, 2021.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72-A - Boat Fee › Section 72-A:1 - Definitions.

72-A:1 Definitions. –
As used in this chapter:
I. "Canoe" means a narrow, lightweight boat with its sides meeting in a sharp edge at each end propelled by one or more paddles. A kayak is an Eskimo-type canoe.
I-a. "Commercial boat" means a vessel used primarily for commercial purposes which, in the case of vessels used for tidal and coastal waters, is verified by the department of safety by means of a notarized document affirming that the vessel is so used. This documentation shall include, where applicable, the individual's national marine fisheries identification number, federal tax identification number filed with the department of revenue administration, a copy of the New Hampshire saltwater fishing license number, a copy of the New Hampshire commercial lobster license, a copy of the Certificate of Documentation from the United States Coast Guard, a statement declaring the commercial use of the vessel, a declaration that the vessel is not used for more than 14 days for noncommercial use, and an acknowledgment that falsification of any information is a violation. For the purposes of this paragraph "primarily for commercial purposes" means that the vessel is not used for more than 14 days of noncommercial use per registration year.
II. "Cruiser" means a power-driven boat intended for cruising with living accommodations, the hull designed with its sides meeting in a sharp edge at the bow and the sides meeting at a flat surface at the stern.
III. "Houseboat" means a barge-like boat fitted for use as a floating dwelling propelled by either inboard or outboard power.
IV. "Inboard runabout" means a small pleasure motorboat equipped with the motor located inside the hull, and may be propelled by a jet drive, transom drive, or through bottom drive.
V. "Outboard" means a motorboat equipped with the motor located on the exterior of the hull, usually mounted on the stern.
VI. "Pontoon boat" means a boat supported by one or more cylindrical floats propelled by either inboard or outboard power.
VII. "Rowboat" means a small boat made to be rowed.
VIII. "Sailboard" means a small boat having a wide, flat hull and a sail by means of which it is propelled, and primarily designed to be sailed by sitting on the deck and not by sitting in a cockpit.
IX. "Sailboat" means a boat having sails as its principal means of propulsion, provided with a cockpit or trampoline where the steersman may sit; it may have auxiliary inboard or outboard power.
Source.
1978, 12:1. 1990, 229:2. 1992, 132:2. 1995, 273:1, eff. July 1, 1995.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72-A - Boat Fee › Section 72-A:2 - Boat Fee.

72-A:2 Boat Fee. –
A boat fee is hereby imposed on all boats, except boats in the following exempt categories:
I. All boats under 10 feet in length, including ski craft as defined in RSA 270:73, V, under 10 feet in length.
II. Canoes, kayaks, rowboats, sailboats under 20 feet in length, sailboards and sailing canoes.
III. Commercial boats.
IV. Boats that are exempt pursuant to RSA 270-E:4.
Source.
1978, 12:1. 1979, 484:1. 1981, 323:1. 1988, 198:8. 1990, 229:3, eff. Jan. 1, 1991.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72-A - Boat Fee › Section 72-A:4 - Collection.

72-A:4 Collection. –
The boat fee shall be collected as follows:
I. For boats which are required to be registered with the department of safety under the provisions of RSA 270-E, the fee shall be paid prior to, or at the time of, registration. The fee may be paid to:
(a) An agent of the department of safety duly authorized to issue boat registrations under RSA 270-E. These agents shall furnish a surety bond as required in RSA 41:6;
(b) The town or city clerk, or tax collector in the place where the boat is registered; or
(c) The department of safety.
II. For boats which are exempt from the department of safety registration, the fee shall be paid to the town or city clerk, or tax collector as provided in RSA 72-A:8.
III. In addition to the fee set in RSA 72-A:3, $1 shall be paid to cover the cost of collection. When the fee is collected by a clerk, tax collector, or authorized agent, he or she shall retain the $1 as compensation. When the fee is collected by the department of safety, the fee shall be deposited in the navigation safety fund established under RSA 270-E:6-a.
Source.
1978, 12:1. 1979, 462:1. 1981, 323:4. 1988, 198:8. 1990, 229:5. 1999, 193:2, eff. July 1, 1999.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72-A - Boat Fee › Section 72-A:5 - Town Treasurer.

72-A:5 Town Treasurer. –
I. Every clerk, tax collector, and authorized agent shall each week send all boat fees collected to his town or city treasurer. Except as provided in paragraph II, boat fees shall be for the general use of the town or city.
II. When the boat fee is collected by the department of safety, the fee shall be deposited in the navigation safety fund established under RSA 270-E:6-a.
Source.
1978, 12:1. 1979, 484:3. 1981, 323:4. 1988, 198:3. 1990, 229:6. 1999, 193:3, eff. July 1, 1999.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72-A - Boat Fee › Section 72-A:7 - Rulemaking.

72-A:7 Rulemaking. –
The commissioner of safety shall adopt rules under RSA 541-A, after consulting with the commissioner of revenue administration. The rules adopted shall be those needed for the efficient administration of the boat fee.
Source.
1979, 484:5. 1981, 323:5. 1988, 198:8. 1990, 229:7, eff. Jan. 1, 1991.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72-A - Boat Fee › Section 72-A:8 - Boats Under Federal Jurisdiction.

72-A:8 Boats Under Federal Jurisdiction. –
Boats registered with the United States Coast Guard or Treasury Department shall be subject to the boat fee under RSA 72-A:4 if they are either within the state on January 1 or usually moored, docked, or kept in the state. Boat owners shall pay the boat fee to the town or city clerk or tax collector by July 1 of each year.
Source.
1979, 484:5. 1981, 323:5. 1988, 198:8, eff. Jan. 1, 1989.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72-A - Boat Fee › Section 72-A:9 - Transfer Credit.

72-A:9 Transfer Credit. –
When a boat is sold, the boat fee shall expire. If a boat is sold, or is totally lost due to fire, theft, or accident during the registration period, the owner shall be entitled, after paying a $1 fee, to a credit toward other boat fees which he is required to pay during the same registration period. The transfer credit shall not be refunded.
Source.
1979, 484:5. 1981, 323:5. 1988, 198:8, eff. Jan. 1, 1989.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72-A - Boat Fee › Section 72-A:10 - Refund.

72-A:10 Refund. –
Once paid, no part of the boat fee shall be refunded.
Source.
1979, 484:5. 1981, 323:5. 1988, 198:8. 1990, 229:8, eff. Jan. 1, 1991. 2015, 243:1, eff. Jan. 1, 2016.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72-B - Excavation Tax › Section 72-B:2 - Definitions.

72-B:2 Definitions. –
In this chapter:
I. "Ancillary to the excavation" means areas related to the excavation, including, but not limited to, offices; scale buildings; manufacturing plants; preparation plants; together with storage areas; settling ponds; haulage ways; and roadways.
II. "Assessing officials" means those charged by law with the duty of assessing taxes in the city, town, or unincorporated place.
III. "Commissioner" means the commissioner of the department of revenue administration.
IV. "Department" means the department of revenue administration.
V. "Earth" means earth as defined in RSA 155-E:1, I.
VI. "Excavating" means extracting earth from its state of natural repose.
VII. "Excavation" means excavation as defined in RSA 155-E:1, II.
VII-a. "Excavation area" means excavation area as defined in RSA 155-E:1, VI.
VIII. "Owner" means:
(a) Any person who owns the land upon which earth is excavated;
(b) A previous owner who retains earth excavation rights to the land, or any person who has purchased earth excavation rights, and has registered a claim with the registry of deeds; or
(c) Any person who has purchased excavated earth or excavation rights on public lands, or removes earth from a public right-of-way.
IX. "Reclaimed" means the reclamation of the excavated area, unless alternate plans for other uses or reclamation are approved by the regulator.
X. "Regulator" means regulator as defined in RSA 155-E:1, III.
XI. "Tax year" means April 1 of any year to March 31 of the next year, inclusive.
Source.
1997, 219:2. 1999, 301:3. 2002, 103:5, eff. April 1, 2002 at 12:01 a.m.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72-B - Excavation Tax › Section 72-B:4 - Assessment of the Excavation Tax.

72-B:4 Assessment of the Excavation Tax. –
I. The excavation tax shall be assessed by the local assessing officials within 30 days after receipt of a report of excavated material form by such officials in the municipality in which the excavation took place. Interest as provided in RSA 72-B:6 shall be charged 30 days after the bills are mailed by the tax collector, on any tax which is due and payable and which remains unpaid.
II. [Repealed].
Source.
1997, 219:2. 1999, 301:4. 2001, 211:2. 2002, 103:6, 12, I, eff. April 1, 2002 at 12:01 a.m.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72-B - Excavation Tax › Section 72-B:5 - Bond.

72-B:5 Bond. –
I. If an owner does not own land in the town where such owner intends to excavate and has filed an intent to excavate form with respect to any parcel of land, the assessing officials shall, within 30 days of the receipt of that filing, notify the owner in writing of the amount and conditions of any bond or other security deemed necessary to secure the payment of the excavation tax to be due from the excavation described in the notice of intent to excavate. The owner shall provide the bond within 30 days of notice or be guilty of a misdemeanor. No owner who owns land in the town where the owner intends to excavate shall be required to post a bond or other security as a condition for filing an intent to excavate or receiving a permit to excavate, unless the owner is delinquent on town timber taxes or property taxes.
II. [Repealed].
III. If an owner ceases to own land in the town where such owner is excavating after filing an intent to excavate form, such owner shall notify the assessing officials and the department in writing of the change in ownership within 15 days of such change. An owner who neglects to so notify the assessing official or the department shall be guilty of a misdemeanor.
IV. If any person commences excavating or continues excavating without first furnishing a bond or other securities required to secure payment of taxes by the assessing officials, such person and the owner of such land shall each be guilty of a misdemeanor.
Source.
1997, 219:2. 1999, 301:5. 2001, 211:3, 4. 2002, 103:10, 12, II, eff. April 1, 2002 at 12:01 a.m.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72-B - Excavation Tax › Section 72-B:6 - Unpaid Taxes.

72-B:6 Unpaid Taxes. –
The taxes which are not paid when due pursuant to RSA 72-B:4 shall bear interest at the rate of 18 percent per year computed from the due date. Interest and penalties on the tax shall be collected by the tax collector and deposited in the general fund of the municipality. In addition to the interest due, a penalty for failure to pay may be assessed against the owner as provided in RSA 21-J:33.
Source.
1997, 219:2, eff. Jan. 1, 1998.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72-B - Excavation Tax › Section 72-B:7 - Lien.

72-B:7 Lien. –
Unless a bond or other security is required pursuant to RSA 72-B:5, excavation tax assessments levied under RSA 72-B:4 shall, on the date the excavating commences, create a lien upon the land on account of which it is made and against the owner of record of such land and shall continue for a period of 18 months following the date of assessment by the local assessing officials. All excavation tax assessments shall be subject to statutory collection proceedings against real estate as prescribed by RSA 80.
Source.
1997, 219:2. 1999, 301:6. 2002, 103:7, eff. April 1, 2002 at 12:01 a.m.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72-B - Excavation Tax › Section 72-B:8 - Notice of Intent to Excavate.

72-B:8 Notice of Intent to Excavate. –
Every owner, as defined in RSA 72-B:2, VIII, who intends to excavate earth shall, at the beginning of each tax year and prior to excavating, file with the proper assessing officials in the city, town, or unincorporated place where such excavating is to take place a notice of intent to excavate as provided by the commissioner, stating the owner's name; type of ownership; residence; telephone number; tax map, block, and lot number; the town, city, or unincorporated place where the excavating will take place; an estimate of the volume of earth to be excavated; an estimate of the type of earth to be excavated; and such other information as may be necessary to locate, identify, verify, and determine the full extent of the excavation and extent of compliance with RSA 155-E and RSA 485-A:17. A separate intent shall be filed for each separate tract of land as identified by the municipal tax maps. If the excavation is located in more than one municipality, a separate intent to excavate shall be filed with each municipality. A supplemental notice of intent to excavate shall be filed in the same manner stating any additional volume of earth to be excavated in excess of the original estimate within the same tax year. The assessing officials shall, within 30 days of signing a notice of intent to excavate, notify the tax collector that an intent to excavate has been filed. The assessing officials may decline to sign an intent to excavate for noncompliance by the owner with applicable requirements of RSA 72-B:5 relative to bonding, RSA 155-E relative to local regulation excavations, RSA 485-A:17 relative to terrain alterations or RSA 79-A, relative to current use. The notice of intent to excavate shall serve as notice that the land is subject to a tax lien pursuant to RSA 72-B:7. The appropriate copies of all intents to excavate received by a city, town, or unincorporated place shall within 30 days be assigned a number in accordance with the guidelines provided by the commissioner, then forwarded to the commissioner by the assessing officials. Upon receipt of an original intent to excavate, the commissioner shall furnish to the owner a certificate to excavate and report of excavated material form. Each certificate shall be posted by the owner filing such intent to excavate in a conspicuous place within the area of excavating. Excavating before the appropriate notice of intent to excavate has been filed with the city, town, or unincorporated place and signed by the appropriate municipal officials shall constitute a violation by the owner or any other person doing the excavation, or both. Failure to post the certificate on the job in a conspicuous place upon receipt shall constitute a violation, and failure of the assessing officials to forward the appropriate copies of the intent to excavate to the department within 30 days after receipt shall constitute a violation.
Source.
1997, 219:2. 1999, 301:7. 2001, 211:5, eff. April 1, 2002.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72-B - Excavation Tax › Section 72-B:8-a - Supplemental Notice of Intent to Excavate.

72-B:8-a Supplemental Notice of Intent to Excavate. –
Every owner who has filed a notice of intent to excavate under RSA 72-B:8 shall file a supplemental notice of intent to excavate for the amount of earth which exceeds the original amount of earth estimated. If the owner originally stated an estimate of 1,000 yards or less and was exempted from the $100 enforcement fee, the owner shall provide the $100 enforcement fee with the supplemental intent to excavate. If the owner paid the $100 enforcement fee with the original intent to excavate, no additional fee is required for the supplemental intent. Failure to file a supplemental intent and failure to provide the required enforcement fee shall constitute a violation by the owner or any other person doing the excavation, or both.
Source.
1999, 301:8, eff. April 1, 1999.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72-B - Excavation Tax › Section 72-B:9 - Report of Excavated Material.

72-B:9 Report of Excavated Material. –
Every owner who has filed a notice of intent to excavate as provided in RSA 72-B:8 shall sign under the penalties of perjury and file with the assessing officials a report of all excavated material for each intent to excavate filed. The report shall be upon a form provided by the commissioner, with 2 copies to be sent to the commissioner. If no earth was excavated during the tax year, then the report of excavated material shall be returned stating so. If excavating is completed during the tax year, the owner shall file the report of excavated material no later than 30 days following the completion of the excavating. The assessing officials shall make an assessment of the excavation tax within 30 days after receipt of the report of excavated material form. The report of excavated material form shall contain the owner's name, telephone number, residence, tax map, block, and lot number, the town, city, or unincorporated place where the excavation occurred, the volume and type of earth in cubic yards, and such other information as may be necessary to locate, identify, verify, and determine the full extent of excavation, reclamation, and extent of compliance with either RSA 155-E or RSA 485-A:17, for which each report is filed. The report of excavated material form pertaining to excavating still in progress through March 31 of any year shall be filed no later than the following April 15 for all earth excavated during the tax year up to and including March 31. The report shall be accompanied by an estimate of the size of the excavation area as it existed at the end of the tax year, or in the alternative, a statement that the size of the excavation area has not changed since the prior tax year. A person who fails to file a report of excavated material with the proper assessing officials or to send copies of the report as required in this section to the commissioner shall be guilty of a misdemeanor. Any owner who falsifies a report of excavated material form shall be guilty of a misdemeanor.
Source.
1997, 219:2. 1999, 301:9, eff. April 1, 1999.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72-B - Excavation Tax › Section 72-B:10 - Doomage.

72-B:10 Doomage. –
If an owner neglects or fails to file a report of excavated material form pursuant to RSA 72-B:9, unless the time is extended by the assessing officials because of accident, mistake, or misfortune to a date not later than the following May 1, or willfully makes any false statement in the notice of intent to excavate, or willfully files a report of excavated material that does not contain a true and correct statement of the amount of earth excavated, or has willfully omitted to give any information required by the report of excavated material form, the assessing officials shall ascertain, in such way as they may be able and as nearly as practicable, the volume of earth for which such owner should have been taxed and shall assess to such owner, by way of doomage 2 times as much as such earth would have been taxed had such form been seasonably filed and truly reported. Such doomage shall be collected by the tax collector in the usual manner and paid over to the town or city treasurer for use of the town or city, or, in the case of an unincorporated place, shall be collected by the county commissioners and paid over to the county treasurer for use of the county.
Source.
1997, 219:2. 1999, 301:10, eff. April 1, 1999.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72-B - Excavation Tax › Section 72-B:11 - Disposition of the Excavation Tax.

72-B:11 Disposition of the Excavation Tax. –
I. The excavation tax collected in the incorporated towns and cities under RSA 72-B:4 shall be paid by the tax collectors into their respective treasuries for the general use of the city or town.
II. The taxes assessed under RSA 72-B:4 in any unincorporated place shall be collected by the county commissioners of the county in which the place is located and paid by them to the county treasurer. The county commissioners shall have the same powers in collecting the taxes as provided under RSA 80 and RSA 81. All taxes collected by the counties under RSA 72-B:4 shall be credited to the unincorporated place from which the excavation tax was collected and shall be used against the unincorporated place's share for the county tax for the ensuing year.
Source.
1997, 219:2. 1999, 301:11. 2002, 103:8, eff. April 1, 2002 at 12:01 a.m.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72-B - Excavation Tax › Section 72-B:12 - Repealed by 2002, 103:12, III, eff. April 1, 2002 at 12:01 a.m.

72-B:12 Repealed by 2002, 103:12, III, eff. April 1, 2002 at 12:01 a.m. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72-B - Excavation Tax › Section 72-B:12-a - Repealed by 2002, 103:12, IV, eff. April 1, 2002 at 12:01 a.m.

72-B:12-a Repealed by 2002, 103:12, IV, eff. April 1, 2002 at 12:01 a.m. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72-B - Excavation Tax › Section 72-B:13 - Excavation Tax Appeal and Abatement.

72-B:13 Excavation Tax Appeal and Abatement. –
An owner may, within 90 days of notice of the excavation tax, appeal to the assessing officials in writing for an abatement from the original assessment, but no owner shall be entitled to an abatement unless such owner has complied with the provisions of RSA 72-B:8, RSA 72-B:8-a and RSA 72-B:9. If the assessing officials neglect or refuse to abate, an owner may, at the owner's election within 6 months of notice of such tax and not afterwards, petition the superior court of the county where the operation took place, or the board of tax and land appeals. A petition to the board of tax and land appeals shall be accompanied with a $65 filing fee.
Source.
1997, 219:2. 1999, 301:14. 2001, 211:6, eff. April 1, 2002.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72-B - Excavation Tax › Section 72-B:16 - Administration and Enforcement Fee.

72-B:16 Administration and Enforcement Fee. –
There shall be an administration and enforcement fee of $100 for each original notice of intent to excavate filed with the department. Such fee shall accompany the original intent to excavate and shall be deposited into the general fund.
Source.
1997, 219:2, eff. Jan. 1, 1998. 2015, 276:40, eff. July 1, 2015.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72-B - Excavation Tax › Section 72-B:17 - Enforcement.

72-B:17 Enforcement. –
I. The department shall administer and enforce this chapter, be responsible for educating municipal officials regarding the chapter, and have enforcement authority in regard to the proper filing of the intent to excavate form under RSA 72-B:8, authority to check on the volumes turned in on the report of excavated material form under RSA 72-B:9, the authority to issue cease and desist orders for violations under RSA 72-B, and the authority to rescind the intent to excavate form and certificate pursuant to RSA 72-B:8 of any excavation in violation of RSA 72-B. The department shall otherwise assist the towns, cities, and unincorporated places in the enforcement of this chapter. It is the intent of this section to authorize the commissioner and the commissioner's agents to have enforcement authority and the right to stop any excavation in violation of RSA 72-B and to report the same to local authorities. Any person failing to comply with a cease and desist order issued under this section shall be guilty of a misdemeanor.
II. The commissioner's agents responsible for the enforcement of this chapter have the authority to advise and assist municipalities in regard to RSA 155-E and RSA 485-A:17, may report potential violations of RSA 155-E and RSA 485-A:17 to local and state officials, and may enter upon any lands for which an intent to excavate or a certificate to operate has been issued pursuant to RSA 72-B. The commissioner's agents may enter upon any lands that they believe may have an excavation in violation of RSA 72-B for the purpose of collecting information that may be necessary to the purpose of this chapter, and no owner of such land shall refuse to admit the enforcement agents. The commissioner's agents may review any records in conjunction with any excavation in the state.
Source.
1997, 219:2. 1999, 301:17, eff. April 1, 1999.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72-B - Excavation Tax › Section 72-B:18 - Rulemaking.

72-B:18 Rulemaking. –
The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:
I. The form of a notice of intent to excavate, pursuant to RSA 72-B:8.
II. The form of the report of excavated materials which is filed with assessing officials, pursuant to RSA 72-B:9.
III. Other matters relating to the administration of this chapter.
Source.
1997, 219:2, eff. Jan. 1, 1998.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 73 - Persons and Property, Where and to Whom Taxed › Section 73:1 - Residents.

73:1 Residents. –
Every person shall be taxed in the town in which he is an inhabitant or resident on April 1, for his resident tax and estate, except in cases otherwise provided by law.
Source.
RS 40:1. CS 42:1. GS 50:1. GL 54:1. PS 56:1. PL 61:1. RL 74:1. RSA 73:1. 1973, 486:2, eff. Aug. 29, 1973.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 73 - Persons and Property, Where and to Whom Taxed › Section 73:2 - Removal of Residence.

73:2 Removal of Residence. –
If any person removes from town on or after April 1 he shall pay his taxes that year in the town from which he removed.
Source.
RS 40:3. CS 42:3. GS 50:3. GL 54:3. PS 56:5. PL 61:2. RL 74:2.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 73 - Persons and Property, Where and to Whom Taxed › Section 73:3 - Corporation Property.

73:3 Corporation Property. –
Taxable property belonging to a corporation and property taxable to a corporation shall be taxed to the corporation by its corporate name in the town where the corporation maintains its principal place of business, except as otherwise provided.
Source.
RS 40:5. CS 42:5. GS 50:8. GL 54:8. PS 56:9. PL 61:3. RL 74:3. RSA 73:3. 1961, 113:1, eff. May 6, 1961.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 73 - Persons and Property, Where and to Whom Taxed › Section 73:4 - Repealed by 1981, 248:1, II, eff. April 1, 1981.

73:4 Repealed by 1981, 248:1, II, eff. April 1, 1981. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 73 - Persons and Property, Where and to Whom Taxed › Section 73:10 - Real Estate.

73:10 Real Estate. –
Real and personal property shall be taxed to the person claiming the same, or to the person who is in the possession and actual occupancy thereof, if such person will consent to be taxed for the same; but such real estate shall be taxed in the town in which it is situate. Any assessments report issued by the commissioner pursuant to RSA 21-J:11-a shall not affect the obligation of the taxpayer to pay property taxes otherwise lawfully assessed.
Source.
RS 40:7. CS 42:9. GS 50:11. GL 54:11. PS 56:14. PL 61:10. RL 74:10. 2001, 158:58. 2003, 307:10, eff. July 1, 2003.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 73 - Persons and Property, Where and to Whom Taxed › Section 73:11 - to 73:16 Repealed by 1970, 57:12, eff. May 4, 1970.

73:11 to 73:16 Repealed by 1970, 57:12, eff. May 4, 1970. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 73 - Persons and Property, Where and to Whom Taxed › Section 73:16-a - Personal Property on Land of Another.

73:16-a Personal Property on Land of Another. –
Whenever any person leaves upon the land of another person, with such person's consent, any taxable personal property, the tax upon such property may be assessed to the owner of the land in the event the tax is not paid when it is due by the owner of such property, provided a selectman or assessor before or at the time of taking the inventory gives notice in writing to such land owner that such property whenever located upon the land is to be taxed to him. An affidavit by the selectman or assessor giving such notice that it was given shall be evidence of the fact. The provisions of this section shall not apply to manufactured housing subject to taxation pursuant to RSA 72:7-a. The tax due upon the manufactured housing shall only be assessed to the owner of the manufactured housing, and not upon the owner of the land upon which the manufactured housing is left. At the time a tax bill is sent to the owner of each such property, the owner of the land shall be sent a duplicate of such tax bill or, in the alternative, a list of each owner, location and description of all such property and the taxes thereon. No later than 60 days after the tax is due, a list of each owner, location and description of all such property upon which the taxes have not been collected shall be sent to the owner of the land. At the same time a notice shall be given to the owner of each such property for which the tax has not been collected, which notice shall state that the tax is delinquent and inform such owner of the provisions of this section. In the event the owner of the land pays the tax, costs and interest due upon any such property, he shall be entitled to be reimbursed for any such payment, interest pursuant to RSA 76:13 and reasonable attorney's fees from the owner of such property and shall have a lien upon such property which takes precedence over all other liens and encumbrances thereon. Such lien shall continue in force for 2 years from the date the tax was paid. A failure of a city, town or unincorporated place to comply with any provision of this section shall bar the assessment of any tax upon any such property to the owner of the land.
Source.
1955, 114:1. 1979, 477:1. 1983, 230:18. 1991, 293:1, eff. Aug. 19, 1991.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 73 - Persons and Property, Where and to Whom Taxed › Section 73:17 - Occupant Not Owner.

73:17 Occupant Not Owner. –
If any person not the owner is living on any farm or in any house on April 1, and refuses to be taxed for it, it shall be taxed by the number of the lot, or such other description as it is commonly known by, with the name of the occupant as such; and estate so taxed and shall be holden and liable to be sold in the same manner as real estate is holden and sold for taxes.
Source.
RS 40:8. CS 42:11. GS 50:16. GL 54:19. PS 56:22. PL 61:17. RL 74:14. 1949, 174:1, eff. May 3, 1949.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 73 - Persons and Property, Where and to Whom Taxed › Section 73:18 - If No Occupant.

73:18 If No Occupant. –
If no person is in possession or occupation of any building deemed by the selectmen to be tenantable, or if any other real estate improved as pasture, mowing, arable or otherwise, the same shall be taxed by such description as it may be readily known by, with the name of the owner, if known.
Source.
RS 40:9. CS 42:12. GS 50:17. GL 54:20. PS 56:23. PL 61:18. RL 74:18. 1949, 174:2, eff. May 3, 1949.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 73 - Persons and Property, Where and to Whom Taxed › Section 73:19 - Part Owners.

73:19 Part Owners. –
If any tenant in common, or joint tenant in possession of any real estate of the kinds specified in RSA 73:17 and 18 refuses to be taxed beyond the shares claimed by him, and no other person is in possession, the other shares shall be taxed with such description of the land as it may be readily known by, the name of the person in possession, and the names of the owners of the shares for which he refuses to be taxed, if such owners are known.
Source.
1868, 1:13. GL 54:20. PS 56:24. PL 61:19. RL 74:19. 1949, 174:3, eff. May 3, 1949.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 73 - Persons and Property, Where and to Whom Taxed › Section 73:20 - Unimproved Lands.

73:20 Unimproved Lands. –
Unimproved lands shall be taxed in the name of the owner, if known; otherwise in the name of the original proprietor, if known; otherwise without any name, and by the number of lot and range, and the quantity thereof, if lotted; or by such other description as it may be readily known by.
Source.
RS 40:10. CS 42:13. GS 50:18. GL 54:21. PS 56:25. PL 61:20. RL 74:20. 1949, 174:4, eff. May 3, 1949.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 73 - Persons and Property, Where and to Whom Taxed › Section 73:21 - Estates.

73:21 Estates. –
Estates of persons deceased may be taxed to the widow, to any of the children, to the heirs, or to any other person who will consent to be considered as in possession thereof; otherwise to the heirs generally of such deceased person.
Source.
RS 40:11. CS 42:14. GS 50:19. GL 54:22. PS 56:26. PL 61:21. RL 74:21.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 73 - Persons and Property, Where and to Whom Taxed › Section 73:22 - Trusts.

73:22 Trusts. –
The real and personal estate of any legatee or ward, and all taxable property held in trust, shall be taxed to the administrator, guardian, conservator or trustee, the real estate in the town in which it is situated, and the personal estate in the town in which such administrator, trustee, guardian or conservator resides, if in this state; otherwise in the town in which such legatee, ward or person beneficially interested resides, if in this state; otherwise in the town in which the deceased resided at death.
Source.
RS 40:12. CS 42:15. GS 50:20. GL 54:23. PS 56:27. 1915, 172:1. PL 61:22. RL 74:22. RSA 73:22. 1971, 363:10, eff. June 28, 1971.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 73 - Persons and Property, Where and to Whom Taxed › Section 73:23 - Affidavit of Removal.

73:23 Affidavit of Removal. –
The selectmen shall assess all persons whom they believe to be inhabitants of the town on April 1. If any person so assessed shall tender to the selectmen his affidavit, stating that before April 1 he had removed from said town and become an inhabitant of any other specified place, and answer such interrogatories under oath as the selectmen may propose relative to his residence, they may suspend the collection of such tax.
Source.
RS 40:13. CS 42:16. GS 50:21. GL 54:24. PS 56:28. PL 61:23. RL 74:23.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 73 - Persons and Property, Where and to Whom Taxed › Section 73:24 - Tax Paid Elsewhere.

73:24 Tax Paid Elsewhere. –
If the person so assessed and examined shall, on or before January 1 following, produce to the selectmen the certificate, under oath, of the selectmen of any other town that he was assessed in that town as an inhabitant, and how much, and has paid the tax, and that the same is the legal tax for the year upon his resident tax and whole estate, the first mentioned tax may be abated; otherwise it shall be collected.
Source.
RS 40:14. CS 42:17. GS 50:22. GL 54:25. PS 56:29. PL 61:24. RL 74:24. RSA 73:24. 1973, 486:3, eff. Aug. 29, 1973.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 73 - Persons and Property, Where and to Whom Taxed › Section 73:25 - Lien for Tax Paid.

73:25 Lien for Tax Paid. –
Any person or corporation, to whom any tax may be assessed upon the property of any other person or corporation, shall have a lien upon such property and the income or dividends thereof until such tax is repaid; shall be allowed the same upon settlement of their accounts; and shall have a right to recover the same against the owner by action for money paid to his use.
Source.
RS 40:15. CS 42:18. GS 50:23. GL 54:26. PS 56:30. PL 61:25. RL 74:25.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 73 - Persons and Property, Where and to Whom Taxed › Section 73:26, 73:27 - Repealed by 1970, 5:8, eff. Mar. 31, 1970.

73:26, 73:27 Repealed by 1970, 5:8, eff. Mar. 31, 1970. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 74 - Annual Inventory of Polls and Taxable Property › Section 74:1 - Annual List.

74:1 Annual List. –
The selectmen of each town shall annually make a list of all the polls and shall take an inventory of all the estate liable to be taxed in such town as of April 1.
Source.
RS 41:1. CS 43:1. GS 51:1. GL 55:1. PS 57:1. PL 62:1. RL 75:1. RSA 74:1. 1969, 23:1. 2003, 307:3, eff. July 1, 2003.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 74 - Annual Inventory of Polls and Taxable Property › Section 74:2 - Exempt Realty.

74:2 Exempt Realty. –
At the time of making the list of polls and the inventory of estate liable to be taxed the selectmen shall also make an inventory of all lands, buildings and structures which, but for the tax exemption laws of the state, would be taxable as real estate, including all land, but excluding the buildings of the United States, state, county, town, school district or any political subdivision thereof used for public or educational purposes.
Source.
1951, 244:1. RSA 74:2. 1969, 23:2, eff. April 22, 1969.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 74 - Annual Inventory of Polls and Taxable Property › Section 74:3-a, 74:3-b - Repealed by 1978, 12:4, eff. Aug. 13, 1978.

74:3-a, 74:3-b Repealed by 1978, 12:4, eff. Aug. 13, 1978. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 74 - Annual Inventory of Polls and Taxable Property › Section 74:4 - Taxpayer Inventory Blank.

74:4 Taxpayer Inventory Blank. –
I. The taxpayer inventory blank shall be designed to obtain the necessary information in a manner which is convenient for the person completing it. The printing on it shall be at least 10 point type.
II. The blank shall require the person or corporation to be taxed to provide the required information under penalty of perjury. The blank shall require the taxpayer to sign in one place for all information submitted, including any application for eligibility for exemptions.
III. The blank shall require the following information:
(a) A description of all real estate taxable to the person or corporation;
(b) Other information needed by the assessing officials to assess all the taxable property of the person or corporation at its true value;
(c) A census of all persons occupying the premises as of April 1, by name and age.
IV. The blank shall include the following statement:
"You may be entitled to the following tax relief: Elderly or Disabled Tax Lien, or an Abatement. For additional information, contact your selectmen or assessor."
V. The blank shall require owners of land classified as open space to indicate whether any changes in the use of the land have been made.
VI. The blank shall require owners of land classified as land under qualifying farm structures under RSA 79-F to indicate whether any changes in use of the land have been made.
VII. The blank shall require owners of a qualifying historic building under RSA 79-G to indicate whether any changes in use of the qualifying historic building have been made.
VIII. The blank shall require owners of property rented or leased to a qualifying chartered public school facility under RSA 79-H to indicate whether any changes in use of the qualifying chartered public school facility have been made.
Source.
GL 55:2. 1879, 46:4. PS 57:5. 1913, 216:1. PL 62:3. RL 75:3. 1943, 144:3. 1947, 86:1. RSA 74:4. 1961, 270:4. 1969, 55:1; 287:16. 1971, 363:11. 1973, 141:1. 1977, 231:4; 456:1, 2; 502:5; 576:6. 1979, 188:1. 1981, 248:1; 501:1; 561:8. 1983, 155:4; 385:2. 2008, 390:2, eff. July 17, 2008. 2013, 203:2, eff. July 9, 2013. 2015, 266:2, eff. July 20, 2015.