reglab/statecodes huggingface dataset:
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:23-n - Voluntary Payments in Lieu of Taxes.

72:23-n Voluntary Payments in Lieu of Taxes. –
The governing body of any municipality may enter into negotiations for a voluntary payment in lieu of taxes from otherwise fully or partially tax exempt properties, and may accept from such properties a voluntary payment in lieu of taxes.
Source.
1996, 208:1, eff. June 10, 1996.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:24 - to 72:27 Repealed by 1957, 202:3, eff. April 1, 1958.

72:24 to 72:27 Repealed by 1957, 202:3, eff. April 1, 1958. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:27-a - Procedure for Adoption, Modification, or Rescission.

72:27-a Procedure for Adoption, Modification, or Rescission. –
I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner:
(a) In a town, other than a town that has adopted a charter pursuant to RSA 49-D, the question shall be placed on the warrant of a special or annual town meeting, by the governing body or by petition pursuant to RSA 39:3.
(b) In a city or town that has adopted a charter pursuant to RSA 49-C or RSA 49-D, the legislative body may consider and act upon the question in accordance with its normal procedures for passage of resolutions, ordinances, and other legislation. In the alternative, the legislative body of such municipality may vote to place the question on the official ballot for any regular municipal election.
II. The vote shall specify the provisions of the property tax exemption or credit, the amount of such exemption or credit, and the manner of its determination, as listed in paragraph I. If a majority of those voting on the question vote "yes," the exemption or credit shall take effect within the town or city, on the date set by the governing body, or in the tax year beginning April 1 following its adoption, whichever shall occur first.
III. A municipality may modify, if applicable, or rescind the exemption or credits provided in paragraph I in the manner described in this section.
IV. An amendment to a statutory provision listed in paragraph I related to an exemption or credit amount or to the eligibility or application of an exemption or credit, shall apply in a municipality which previously adopted the provision only after the municipality complies with the procedure in this section, unless otherwise expressly required by law.
Source.
2003, 299:1; 299:23. 2004, 170:3. 2008, 224:3, eff. July 1, 2008. 2016, 217:2, eff. Aug. 8, 2016. 2017, 179:1, eff. Aug. 28, 2017. 2019, 327:3, eff. Oct. 15, 2019. 2021, 200:2, Pt. II, Sec. 1, eff. Oct. 9, 2021.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:28-b - All Veterans' Tax Credit.

72:28-b All Veterans' Tax Credit. –
I. A town or city may adopt or rescind the all veterans' property tax credit granted under this section by the procedure in RSA 72:27-a.
II. The credit granted under this section shall be the same as the amount of the standard or optional veterans' tax credit in effect in the town or city under RSA 72:28. A town or city with an existing standard or optional veterans' tax credit under RSA 72:28 prior to August 18, 2016, adopting the credit under this section, may phase in the amount of the all veterans' tax credit over a 3-year period to match the standard or optional veterans' tax credit.
III. The all veterans' tax credit shall be subtracted each year from the property tax on the veteran's residential property.
IV. A person shall qualify for the all veterans' tax credit if the person is a resident of this state who is a veteran, as defined in RSA 21:50, and served not less than 90 days on active service in the armed forces of the United States and continues to serve or was honorably discharged or an officer who continues to serve or was honorably separated from service; or the spouse or surviving spouse of such resident, provided that training for active duty or state active duty by a member of the national guard or reserve shall be included as service under this paragraph; provided however that the person is not eligible for and is not receiving a credit under RSA 72:28 or RSA 72:35.
Source.
2016, 217:1, eff. Aug. 8, 2016. 2017, 109:1, eff. June 8, 2017. 2022, 121:2, eff. July 26, 2022.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:28-c - Optional Tax Credit for Combat Service.

72:28-c Optional Tax Credit for Combat Service. –
I. A town or city may adopt or rescind an optional tax credit for combat service pursuant to the procedure provided in RSA 72:27-a.
II. The optional tax credit for combat service, upon adoption by a city or town pursuant to RSA 72:27-a, shall be an amount from $50 up to $500. The tax credit for combat service shall be subtracted each year from the property tax on the qualifying service member's residential real estate, as defined in RSA 72:29, II.
III. To qualify for the tax credit for combat service, a person shall be a resident of this state engaged at any point during the taxable period in combat service as a member of the New Hampshire national guard or a reserve component of the Unites States armed forces, called to active duty. For purposes of this section, and in accordance with Internal Revenue Service Publication 3, Armed Forces Tax Guide, "combat service" shall mean military service in one of the following areas:
(a) An active combat area as designated by the President in an Executive Order, for which the service member receives special pay for duty subject to hostile fire or imminent danger as certified by the Department of Defense.
(b) A support area as designated by the Department of Defense in direct sustainment of military operations in the combat zone, for which the service member receives special pay for duty subject to hostile fire or imminent danger as certified by the Department of Defense.
(c) Service in a contingency operation as designated by the Department of Defense, for which the service member receives special pay for duty subject to hostile fire or imminent danger as certified by the Department of Defense.
IV. The application for the tax credit under this section shall be accompanied by the service member's military orders, and shall include such information as may be required for the assessor's office to verify the dates of combat service.
V. A tax credit for combat service shall be in lieu of, and not in addition to, the optional veteran's tax credit under RSA 72:28 or the all veterans' tax credit under RSA 72:28-b. The service member shall be eligible for the credit in each tax year in which the combat service occurs, but the credit may be prorated in the second tax year based on the duration of combat service.
Source.
2018, 151:1, eff. Jan. 1, 2019.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:29 - Definitions.

72:29 Definitions. –
I. The word "resident" as used in RSA 72:28 , RSA 72:28-b, and RSA 72:28-c shall mean a person who has resided in this state for at least one year preceding April 1, in the year in which the tax credit is claimed.
II. The term "residential real estate" for the purposes of RSA 72:28-34, inclusive, shall mean the real estate which the person qualified for an exemption or a tax credit thereunder occupies as his principal place of abode together with any land or buildings appurtenant thereto and shall include manufactured housing if used for said purpose.
III. "Exemption" as used in RSA 72 shall mean the amount of money to be deducted from the assessed valuation, for property tax purposes, of real property.
IV. The term "tax credit" as used in RSA 72 shall mean the amount of money to be deducted from the person's tax bill.
V. The term "surviving spouse" as used in RSA 72 shall not include a surviving spouse that has remarried, but if the surviving spouse is later divorced, his or her status as the surviving spouse of a veteran is regained. If the surviving spouse remarries and the new husband or wife dies, he or she shall be deemed the widow or widower of the latest spouse and shall not revert to the status of a surviving spouse of a veteran.
VI. For purposes of RSA 72:28, 28-b, 28-c, 29-a, 30, 31, 32, 33, 35, 36-a, 37, 37-a, 37-b, 38-a, 39-a, 62, 66, and 70, the ownership of real estate, as expressed by such words as "owner," "owned" or "own," shall include those who have placed their property in a grantor/revocable trust or who have equitable title or the beneficial interest for life in the subject property.
VII. The term "theater of operations service medal" for the purposes of RSA 72:28-34 shall mean any medal, ribbon, or badge awarded to a member of the armed forces which establishes that the member served in a theater of war or armed conflict, as determined by the director of the division of veterans services with written notification to the department of revenue administration.
Source.
1947, 240:1, par. 29-g. RSA 72:29. 1955, 289:4. 1963, 118:2. 1991, 70:9, 10. 1993, 73:4. 1994, 102:1; 390:7. 1995, 265:12. 2004, 170:2; 238:1. 2010, 119:7. 2011, 138:1, eff. April 1, 2011. 2016, 217:3, 5, eff. Aug. 8, 2016. 2018, 151:2, 3, eff. Jan. 1, 2019. 2019, 273:7, eff. Sept. 17, 2019.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:29-a - Surviving Spouse.

72:29-a Surviving Spouse. –
I. The surviving spouse of any person who was killed or died while on active duty in the armed forces of the United States or any of the armed forces of any of the governments associated with the United States in the wars, conflicts or armed conflicts, or combat zones set forth in RSA 72:28, shall receive a tax credit in the amount of $700 for the taxes due upon the surviving spouse's real and personal property, whether residential or not, in the same municipality where the surviving spouse is a resident.
II. Upon the adoption of this paragraph by a city or town as provided in RSA 72:27-a, the surviving spouse of any person who was killed or died while on active duty in the armed forces of the United States or any of the armed forces of any of the governments associated with the United States in the wars, conflicts or armed conflicts, or combat zones set forth in RSA 72:28, shall receive a tax credit in the amount from $701 up to $2,000 for the taxes due upon the surviving spouse's real and personal property, whether residential or not, in the same municipality where the surviving spouse is a resident.
Source.
1963, 174:2. 1967, 219:3. 1969, 56:1. 1975, 277:1. 1990, 125:3. 1991, 70:11. 1993, 73:5. 2003, 299:3, eff. April 1, 2003.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:30 - Proration of Tax Credit.

72:30 Proration of Tax Credit. –
If any entitled person or persons shall own a fractional interest in residential real estate, each such entitled person shall be granted a tax credit in proportion to his or her interest therein with other persons so entitled, but in no case shall the total tax credit exceed the tax credit allowed under RSA 72:28, I or II, or RSA 72:28-b, except as provided in RSA 72:31.
Source.
1947, 240:1, par. 29-a. 1949, 167:2. RSA 72:30. 1955, 289:2. 1967, 219:4. 1991, 70:14. 2003, 299:4, eff. April 1, 2003. 2016, 217:4, eff. Aug. 8, 2016.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:31 - Husband and Wife.

72:31 Husband and Wife. –
A husband and wife, each qualifying for a tax credit, shall each be granted a tax credit upon their residential real estate as provided under RSA 72:28, I or II, or RSA 72:28-b.
Source.
1947, 240:1, par. 29-b. RSA 72:31. 1955, 289:3. 1967, 219:5. 1991, 70:14. 2003, 299:5, eff. April 1, 2003. 2016, 217:4, eff. Aug. 8, 2016.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:32 - Veterans of Allied Forces.

72:32 Veterans of Allied Forces. –
Any person otherwise entitled under the provisions of RSA 72:28, 28-b, 30 and 31 who being a citizen of the United States, or being a resident of New Hampshire, at the time of his or her entry therein, served on active duty in the armed forces of any of the governments associated with the United States in the wars, conflicts, or armed conflicts set forth in RSA 72:28, shall be entitled to the tax credit authorized by RSA 72:28 or RSA 72:28-b.
Source.
1947, 240:1, par. 29-c. 1949, 291:4. RSA 72:32. 1967, 206:4. 1991, 70:14, eff. April 1, 1992. 2016, 217:4, eff. Aug. 8, 2016.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:34 - Investigation of Application and Decision by Town Officials.

72:34 Investigation of Application and Decision by Town Officials. –
I. On receipt of an application provided for in RSA 72:33 or RSA 72:38-a, the selectmen or assessors shall examine it as to the right to the tax exemption, tax deferral or tax credit, the ownership of the property listed, and, if necessary, the encumbrances reported.
II. For those exemptions having income or asset limitations, the assessing officials may request true copies of any documents as needed to verify eligibility. Unless otherwise provided for by law, all documents submitted with an application or as requested, as provided for in paragraphs I and II, and any copies shall be considered confidential, handled so as to protect the privacy of the individual, and not used for any purpose other than the specific statutory purposes for which the information was originally obtained. All documents and copies of such documents submitted by the applicant shall be returned to the applicant after a decision is made on the application.
III. The assessing officials shall grant the exemption, deferral, or tax credit if:
(a) They are satisfied that the applicant has not willfully made any false statement in the application for the purpose of obtaining the exemption, deferral, or tax credit; and
(b) The applicant cooperated with their requests under paragraph II, if it applies.
IV. On or before July 1 prior to the date of notice of tax under RSA 72:1-d, the selectmen or assessors shall send by first class mail a written decision to any taxpayer who timely requests an exemption or tax credit. On or before July 1 following the date of notice of tax under RSA 72:1-d, the selectmen or assessors shall send by first class mail a written decision to any taxpayer who timely requests a deferral. This decision shall be sent on a form to be prepared by the department of revenue administration. The decision shall advise the taxpayer of the municipality's decision and shall inform the taxpayer of the appeal procedure set forth in RSA 72:34-a. Failure to respond shall constitute denial. Municipalities may, at their option, require the taxpayer to furnish a self-addressed envelope with sufficient postage for the mailing of this written decision.
Source.
1947, 240:1, par. 29-e. RSA 72:34. 1969, 183:1. 1981, 188:1. 1991, 70:15, 16. 1995, 265:4. 2003, 299:7. 2004, 170:4. 2006, 30:1, eff. June 3, 2006.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:34-a - Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit.

72:34-a Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit. –
Whenever the selectmen or assessors refuse to grant an applicant an exemption, deferral, or tax credit to which the applicant may be entitled under the provisions of RSA 72:23, 23-d, 23-e, 23-f, 23-g, 23-h, 23-i, 23-j, 23-k, 28, 28-b, 28-c, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 38-a, 38-b, 39-a, 39-b, 41, 42, 62, 66, or 70 the applicant may appeal in writing, on or before September 1 following the date of notice of tax under RSA 72:1-d, to the board of tax and land appeals or the superior court, which may order an exemption, deferral, or tax credit, or an abatement if a tax has been assessed.
Source.
1969, 183:2. 1973, 544:13. 1975, 127:2. 1982, 42:88. 1983, 155:9. 1987, 325:2. 1991, 70:17; 306:8. 1994, 390:5. 1995, 265:5. 1996, 140:8. 2003, 131:2, eff. April 1, 2003. 2016, 217:7, eff. Aug. 8, 2016. 2018, 151:6, eff. Jan. 1, 2019.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:34-b - Extensions.

72:34-b Extensions. –
Extensions of filing deadlines in RSA 72 for filing deferral applications and appeals shall be in accordance with RSA 76:16-d.
Source.
1995, 265:6. 2007, 182:4, eff. April 1, 2007.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:35 - Tax Credit for Service-Connected Total Disability.

72:35 Tax Credit for Service-Connected Total Disability. –
I. Any person who has been honorably discharged or an officer honorably separated from the military service of the United States and who has total and permanent service-connected disability, or who is a double amputee or paraplegic because of service-connected injury, or the surviving spouse of such a person, shall receive a standard yearly tax credit in the amount of $700 of property taxes on the person's residential property.
I-a. The optional tax credit for service-connected total disability, upon adoption by a city or town pursuant to RSA 72:27-a, shall be an amount from $701 up to $4,000. The optional tax credit for service-connected total disability shall replace the standard tax credit in its entirety and shall not be in addition thereto.
I-b. Either the standard tax credit for service-connected total disability or the optional tax credit for service-connected total disability shall be subtracted each year from the property tax on the person's residential property.
II. The standard or optional tax credit under this section may be applied only to property which is occupied as the principal place of abode by the disabled person or the surviving spouse. The tax credit may be applied to any land or buildings appurtenant to the residence or to manufactured housing if that is the principal place of abode.
III. (a) Any person applying for the standard or optional tax credit under this section shall furnish to the assessors or selectmen certification from the United States Department of Veterans' Affairs that the applicant is rated totally and permanently disabled from service connection. The assessors or selectmen shall accept such certification as conclusive on the question of disability unless they have specific contrary evidence and the applicant, or the applicant's representative, has had a reasonable opportunity to review and rebut that evidence. The applicant shall also be afforded a reasonable opportunity to submit additional evidence on the question of disability.
(b) Any decision to deny an application shall identify the evidence upon which the decision relied and shall be made within the time period provided by law.
(c) Any tax credit shall be divided evenly among the number of tax payments required annually by the town or city so that a portion of the tax credit shall apply to each tax payment to be made.
Source.
1947, 240:1, par. 29-f. RSA 72:35. 1955, 283:1. 1963, 174:1. 1967, 219:6. 1969, 54:1. 1973, 553:1. 1975, 277:2. 1983, 95:1. 1989, 64:3. 1991, 70:17. 1993, 73:6, 7. 2000, 54:1. 2003, 299:8, eff. April 1, 2003. 2018, 105:1, eff. Jan. 1, 2019.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:36 - Interpretations; Rules.

72:36 Interpretations;  Rules. –
The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to:
I. The commissioner's interpretation of RSA 72:28, 72:28-b, 72:28-c, 72:29, 72:29-a, 72:30, 72:31, 72:32, 72:33, 72:34, 72:34-a, 72:35, 72:36-a, 72:37, 72:37-a, 72:37-b, 72:38-a, 72:38-b, 72:39-a, 72:39-b, 72:41, 72:62, 72:66, 72:70; 72:85, and 72:87; and
II. The uniform observance and enforcement in the state of said sections.
Source.
1949, 167:3. RSA 72:36. 1973, 544:8. 1981, 128:14. 1993, 73:8. 2003, 299:9. 2007, 182:5, eff. April 1, 2007. 2016, 217:8, eff. Aug. 8, 2016. 2018, 151:7, eff. Jan. 1, 2019. 2019, 327:6, eff. Oct. 15, 2019. 2021, 200:2, Pt. II, Sec. 5, eff. Oct. 9, 2021.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:36-a - Certain Disabled Veterans.

72:36-a Certain Disabled Veterans. –
Any person, who is discharged from military service of the United States under conditions other than dishonorable, or an officer who is honorably separated from military service, who owns a specially adapted homestead which has been acquired with the assistance of the Veterans Administration or which has been acquired using proceeds from the sale of any previous homestead which was acquired with the assistance of the Veterans Administration, the person or person's surviving spouse, shall be exempt from all taxation on said homestead, provided that:
I. The person or officer:
(a) Is 100 percent permanently and totally disabled as prescribed in 38 C.F.R. 3.340, total and permanent total ratings and unemployability; or
(b) Is a double amputee of the upper or lower extremities or any combination thereof, or paraplegic, as the result of service connection; or
(c) Has blindness of both eyes with visual acuity of 5/200 or less, as the result of service connection.
II. Satisfactory proof of such service connection disability is furnished to the assessors.
Source.
1965, 291:1. 1971, 466:1. 1977, 52:1. 1987, 200:1. 1993, 73:9, eff. June 22, 1993. 2020, 1:1, eff. Apr. 1, 2020.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:37 - Exemption for the Blind.

72:37 Exemption for the Blind. –
Every inhabitant who is legally blind as determined by the blind services program, bureau of vocational rehabilitation, department of education shall be exempt each year on the assessed value, for property tax purposes, of his or her residential real estate to the value of $15,000, and a city or town may exempt any amount it may determine is appropriate to address significant increases in property values in accordance with the procedures in RSA 72:27-a. The term "residential real estate" as used in this section shall mean the same as defined in RSA 72:29. All applications made under this section shall be subject to the provisions of RSA 72:33 and RSA 72:34.
Source.
1935, 71:1. RL 73:30. RSA 72:37. 1957, 299:1. 1967, 419:1. 1973, 285:1; 538:1. 1975, 198:1. 1979, 100:1. 1985, 329:1. 1991, 70:21. 1992, 215:1. 1994, 379:2. 2003, 299:10, eff. April 1, 2003.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:37-a - Exemption for Improvements to Assist Persons With Disabilities.

72:37-a Exemption for Improvements to Assist Persons With Disabilities. –
I. In this section:
(a) "Person with a disability" means a person who by reason of a physical defect or infirmity permanently requires the use of special aids to enable him to propel himself.
(b) "Residential real estate" has the meaning set forth under RSA 72:29, II.
II. Every owner of residential real estate upon which he resides, and to which he has made improvements for the purpose of assisting a person with a disability who also resides on such real estate, is each year entitled to an exemption from the assessed value, for property tax purposes, upon such residential real estate determined by deducting the value of such improvements from the assessed value of the residential real estate before determining the taxes upon such real estate.
III. The exemption under this section shall apply only in taxable years during which the person with a disability resided on the residential real estate for which the exemption is claimed on April 1 in any given year.
IV. No person shall be entitled to an exemption under this section unless he has filed with the selectmen or assessors, on or before April 15 of some year, a permanent application therefor, signed under the penalty of perjury, on a form approved and provided by the commissioner of revenue administration showing that the applicant is duly entitled and is the true and lawful owner and occupant of the property on which the exemption is claimed. If any person, otherwise qualified to receive an exemption, shall satisfy the selectmen or assessors that he was prevented by accident, mistake or misfortune from filing an application on or before April 15 of the year in which he desires the exemption, said officials may receive said 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.
V. Whenever the selectmen or assessors refuse to grant an applicant an exemption to which he may be entitled under this section, said applicant may appeal the decision in accordance with RSA 72:34-a.
VI. An exemption granted under this section shall have no effect on an applicant's eligibility for other exemptions as authorized under this chapter.
Source.
1975, 127:1. 1977, 502:2. 1990, 140:2, II, III. 1991, 70:22, eff. April 1, 1992.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:38 - Exemption for Aviation Facilities; Partial Reimbursement for Taxes Paid.

72:38 Exemption for Aviation Facilities;  Partial Reimbursement for Taxes Paid. –
I. A town, by vote of a majority of those present and voting at any regular town meeting, acting under an article duly incorporated in the warrant for said meeting, and a city, by vote of the governing body thereof, may exempt the owner of a privately owned air navigation facility available for public use without charge, who holds as of April 1 of any year a certificate for such facility from the department of transportation, division of aeronautics, rail, and transit, that the facility is necessary for the maintenance of an effective airway system, from taxation of such facility for each such year. For the purposes of this section the term air navigation facility includes all the surfaces of an airport encompassed within the principal boundaries that are maintained and available for the take-off, landing, taxiing, and open air parking of an aircraft using said airport, any air navigation or communications facility associated with the airport and any passenger terminal building available for public use without charge.
II. The owner of a privately owned airport, which is part of the statewide airport system and use of which is approved by the department of transportation, division of aeronautics, rail, and transit, may after paying all local property taxes owed, apply to the director of the division of aeronautics, rail, and transit for a state reimbursement grant in the amount of the portion of property taxes paid on the qualifying area of the airport. Reimbursement grants shall be paid from general funds appropriated to the division of aeronautics, rail, and transit for each fiscal year, to the extent that such funds are available. Any application for a reimbursement grant shall be made within 6 months of the date on which the taxes were due and reimbursement shall not be made if application is made after this 6-month period. Measurements of the qualifying area of each airport shall be made by the division and shall remain in effect until the owner notifies the division of a change in property size. In this paragraph, "qualifying area" means non-revenue producing areas that are open to the public and required for airport operation.
III. Applicants for reimbursement shall apply to the division on a form provided by the division. The application form shall contain the following information:
(a) The name and address of any owner.
(b) Name of airport.
(c) Period for which application is being made.
(d) Computed acreage qualifying for reimbursement.
(e) Signature of any owner and date of filing.
(f) Attached copy of most recently paid tax bill.
IV. An owner may contest the division's measurement of qualifying areas or other determinations with regard to reimbursement by petitioning the department for a hearing pursuant to RSA 541-A:31-36.
Source.
1963, 79:2. 1996, 166:1. 2004, 257:30, eff. July 1, 2004.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:39-b - Procedure for Adoption and Modification of Elderly Exemption.

72:39-b Procedure for Adoption and Modification of Elderly Exemption. –
I. A town or city may adopt or modify elderly exemptions by the procedure in RSA 72:27-a.
II. An elderly exemption, based on assessed value for qualified taxpayers, may be granted for a different dollar amount determined by the town or city, to a person 65 years of age up to 75 years, to a person 75 years of age up to 80 years, and to a person 80 years of age or older. To qualify, the person must have been a New Hampshire resident for at least 3 consecutive years, own the real estate individually or jointly, or if the real estate is owned by such person's spouse, they must have been married to each other for at least 5 consecutive years. In addition, the taxpayer must have a net income in each applicable age group of not more than a dollar amount determined by the town or city of not less than $13,400 or, if married, a combined net income of not more than a dollar amount determined by the town or city of not less than $20,400; and own net assets not in excess of a dollar amount determined by the town or city of not less than $35,000 excluding the value of the person's residence or, if married, combined net assets not in excess of a dollar amount determined by the town or city of not less than $35,000 excluding the value of the residence. Under no circumstances shall the amounts of the exemption for any age category be less than $5,000. The combined net asset amount for married persons shall apply to a surviving spouse until the sale or transfer of the property by the surviving spouse or until the remarriage of the surviving spouse.
Source.
1996, 140:1. 1997, 241:2. 2003, 299:16. 2004, 238:4. 2006, 212:2, eff. June 1, 2006.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:40-a - Limitation.

72:40-a Limitation. –
In addition to other conditions hereunder, no exemption shall be allowed under RSA 72:39-b if the resident applying therefor has, within the preceding 5 years, received transfer of the real estate from a person under the age of 65 related to him by blood or marriage.
Source.
1970, 54:6. 1975, 397:2. 1982, 42:64. 1983, 155:7. 1996, 140:2, eff. Jan. 1, 1998.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:40-b - Publishing Prohibited.

72:40-b Publishing Prohibited. –
The names of persons receiving an exemption under RSA 72:39-b shall not be printed in any list for publication except as required under RSA 74:2.
Source.
1973, 70:1. 1975, 397:3. 1983, 155:5. 1996, 140:3, eff. Jan. 1, 1998.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:41 - Proration.

[RSA 72:41 effective until April 1, 2024;  see also RSA 72:41  set out below.]
72:41 Proration. –
If any entitled person or persons shall own a fractional interest in residential real estate, each such entitled person shall be granted exemption in proportion to his interest therein with other persons so entitled, but in no case shall the total exemption to all persons so entitled exceed the amount provided in RSA 72:39-b.
[RSA 72:41 effective April 1, 2024;  see also RSA 72:41  above.]
72:41 Proration. –
If any entitled person or persons shall own a fractional interest in residential real estate, each such entitled person shall be granted exemption for the blind under RSA 72:37, the disabled under RSA 72:37-b, the deaf or severely hearing impaired under RSA 72:38-b, or the elderly under RSA 72:39-b, in proportion to his or her interest therein with other persons so entitled, but in no case shall the total exemption to all persons so entitled exceed the amount provided in RSA 72:37, 72:37-b, 72:38-b, or 72:39-b.
Source.
1969, 496:1. 1970, 54:3. 1975, 397:4. 1983, 155:6. 1996, 140:4, eff. Jan. 1, 1998. 2023, 119:1, eff. Apr. 1, 2024.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:41-a - Removal From State; Residency Requirement.

72:41-a Removal From State;  Residency Requirement. –
Any person who has qualified for the exemption under RSA 72:39-b, who has met the conditions for an exemption under RSA 72:39-a, and who has filed a permanent application for the exemption under RSA 72:42, shall not be required to meet the residency requirement under RSA 72:39-a a second time if it becomes necessary for the person to leave New Hampshire and establish residency in another state for any length of time due to health reasons, and who then reestablishes his residency in New Hampshire.
Source.
1987, 245:1. 1996, 140:5, eff. Jan. 1, 1998.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:43-a - to 72:43-c Repealed by 1996, 140:10, III, eff. Jan. 1, 1998.

72:43-a to 72:43-c Repealed by 1996, 140:10, III, eff. Jan. 1, 1998. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:43-e - to 72:43-g Repealed by 1996, 140:10, IV, eff. Jan. 1, 1998.

72:43-e to 72:43-g Repealed by 1996, 140:10, IV, eff. Jan. 1, 1998. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:43-h - Repealed by 1996, 140:10, V, eff. Jan. 1, 1998.

72:43-h Repealed by 1996, 140:10, V, eff. Jan. 1, 1998. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:44 - to 72:60 Repealed by 1983, 155:10, eff. June 8, 1983.

72:44 to 72:60 Repealed by 1983, 155:10, eff. June 8, 1983. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:61 - Definition of Solar Energy Systems.

72:61 Definition of Solar Energy Systems. –
I. For purposes of an exemption under RSA 72:62 adopted before January 1, 2020, in this subdivision "solar energy system" means a system which utilizes solar energy to heat or cool the interior of a building or to heat water for use in a building and which includes one or more collectors and a storage container. "Solar energy system" also means a system which provides electricity for a building by the use of photovoltaic panels.
II. In a municipality that adopts or re-adopts the exemption under RSA 72:62 on or after January 1, 2020, "solar energy system" means, in addition to the definition in paragraph I, a system which utilizes solar energy to produce electricity for a building and includes all photovoltaics, inverters, and storage. Systems may be off grid or connected to the grid in a net metered or group net metered arrangement pursuant to RSA 362-A:9 or in a direct retail sale arrangement pursuant to RSA 362-A:2-a.
Source.
1975, 391:1. 1993, 93:1, eff. April 1, 1993. 2019, 327:1, eff. Oct. 15, 2019.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:62 - Exemption for Solar Energy Systems.

72:62 Exemption for Solar Energy Systems. –
Each city and town may adopt under RSA 72:27-a an exemption from the assessed value, for property tax purposes, for persons owning real property which is equipped with a solar energy system as defined in RSA 72:61.
Source.
1975, 391:1. 1991, 70:26. 1993, 93:2. 2003, 299:17, eff. April 1, 2003.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:64 - Application for Exemption.

72:64 Application for Exemption. –
Applications for exemptions under RSA 72:62 shall be governed by the provisions of RSA 72:33, 72:34, and 72:34-a.
Source.
1975, 391:1. 1977, 502:4. 1983, 155:10. 1995, 265:8, eff. Jan. 1, 1996.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:65 - Definition of Wind-Powered Energy System.

72:65 Definition of Wind-Powered Energy System. –
I. For purposes of an exemption under RSA 72:66 adopted before January 1, 2020, in this subdivision "wind-powered energy system" means any wind-powered devices which supplement or replace electrical power supplied to households or businesses at the immediate site.
II. In a municipality that adopts or re-adopts the exemption under RSA 72:66 on or after January 1, 2020, "wind-powered energy system" means a system that utilizes wind power to produce electricity for a building and includes all wind-powered devices, inverters, and storage. Systems may be off grid or connected to the grid in a net metered or group net metered arrangement pursuant to RSA 362-A:9 or in a direct retail sale arrangement pursuant to RSA 362-A:2-a.
Source.
1977, 185:1, eff. Aug. 13, 1977. 2019, 327:2, eff. Oct. 15, 2019.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:66 - Exemption for Wind-Powered Energy Systems.

72:66 Exemption for Wind-Powered Energy Systems. –
Each city and town may adopt under RSA 72:27-a an exemption from the assessed value, for property tax purposes, for persons owning real property which is equipped with a wind-powered energy system.
Source.
1977, 185:1. 1991, 70:28. 2003, 299:18, eff. April 1, 2003.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:68 - Application for Exemption.

72:68 Application for Exemption. –
Applications for exemptions under RSA 72:66 shall be governed by the provisions of RSA 72:33, 72:34, and 72:34-a.
Source.
1977, 185:1; 502:6. 1983, 155:10. 1995, 265:9, eff. Jan. 1, 1996.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:69 - Definition of Woodheating Energy System.

72:69 Definition of Woodheating Energy System. –
In this subdivision "woodheating energy system" means a wood burning appliance designed to operate as a central heating system to heat the interior of a building. The appliance may burn wood solely or burn wood in combination with another fuel. A central heating system shall include a central appliance to distribute heat by a series of pipes, ducts or similar distribution system throughout a single building or group of buildings. A wood burning appliance shall not include a fireplace, meaning a hearth, fire chamber or similarly prepared place with a chimney intended to be usable in an open configuration whether or not it may also be closed and operated closed; or a wood stove meaning a wood burning appliance designed for space heating purposes which does not operate as a central heating system or as a sole source of heat.
Source.
1979, 280:1, eff. Aug. 20, 1979.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:70 - Exemption for Woodheating Energy Systems.

72:70 Exemption for Woodheating Energy Systems. –
Each city and town may adopt under RSA 72:27-a an exemption from the assessed value, for property tax purposes, for persons owning real property which is equipped with a woodheating energy system.
Source.
1979, 280:1. 1991, 70:30. 2003, 299:19, eff. April 1, 2003.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:72 - Application for Exemption.

72:72 Application for Exemption. –
Applications for exemptions under RSA 72:70 shall be governed by the provisions of RSA 72:33, 72:34, and 72:34-a.
Source.
1979, 280:1. 1983, 155:10. 1995, 265:10, eff. Jan. 1, 1996.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:73 - Definition of Renewable Generation Facility.

72:73 Definition of Renewable Generation Facility. –
In this subdivision, "renewable generation facility" means a facility which produces electric energy for resale solely by the use, as a primary energy source, of geothermal energy, tidal or wave energy, wind energy, solar thermal energy, photovoltaic energy, landfill gas energy, hydro energy, biomass energy, energy generated from bio-oil, bio synthetic gas, and biodiesel as defined in RSA 362-A:1-a, I, I-a, and I-b, including the land, all rights, easements, and other interests thereto, and all dams, buildings, structures, and other improvements situated thereon which are necessary or incidental to the production of power at the facility.
Source.
2006, 294:6, eff. April 1, 2006. 2013, 232:1, eff. Sept. 13, 2013.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:75 - Definitions.

72:75 Definitions. –
I. In this subdivision:
(a) "Commercial uses" shall include all retail, wholesale, service, and similar uses.
(b) "Eligible municipality" shall mean any city or town in Coos county.
(c) "Industrial uses" shall include all manufacturing, production, assembling, warehousing, or processing of goods or materials for sale or distribution, research and development activities, or processing of waste materials.
II. An eligible municipality adopting a property tax exemption pursuant to RSA 72:76 may, in lieu of the definitions in this section, adopt by reference the definitions of similar terms as may be contained in that town's or city's zoning ordinances.
Source.
2008, 224:2, eff. July 1, 2008.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:76 - Property Tax Exemption.

72:76 Property Tax Exemption. –
An eligible municipality may, by vote of the local legislative body pursuant to RSA 72:77, adopt a new construction property tax exemption for commercial or industrial uses, or both. 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. The exemption may run for a maximum period of 10 years following the new construction; provided, however, that the exemption for all years shall cumulatively not exceed 500 percent of the increased assessed value. Once adopted by the local legislative body, the percentage rate and duration of the exemption shall be granted uniformly within that municipality to all projects for which a proper application is filed.
Source.
2008, 224:2, eff. July 1, 2008.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:77 - Procedure for Adoption.

72:77 Procedure for Adoption. –
I. A municipality desiring to adopt the provisions of RSA 72:76 shall do so in accordance with the procedures set forth in RSA 72:27-a. The vote shall specify the percentage of new assessed value to be exempted, the number of years duration of the exemption following new construction, 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 72:76 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.
2008, 224:2, eff. July 1, 2008.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:78 - Application for Exemption.

72:78 Application for Exemption. –
I. An owner shall apply for the exemption under RSA 72:76 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.
2008, 224:2. 2009, 144:285, eff. July 1, 2009. 2012, 186:1, eff. June 11, 2012.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72 - Persons and Property Liable to Taxation › Section 72:80 - Definitions.

72:80 Definitions. –
I. In this subdivision:
(a) "Commercial uses" shall include all retail, wholesale, service, and similar uses.
(b) "Eligible municipality" shall mean any city or town in the state.
(c) "Industrial uses" shall include all manufacturing, production, assembling, warehousing, or processing of goods or materials for sale or distribution, research and development activities, or processing of waste materials.
II. An eligible municipality adopting a property tax exemption pursuant to RSA 72:81 may, in lieu of the definitions in this section, adopt by reference the definitions of similar terms as may be contained in that town's or city's zoning ordinances.
Source.
2017, 179:2, eff. Aug. 28, 2017.