reglab/statecodes huggingface dataset:
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-D - Discretionary Preservation Easements › Section 79-D:6 - Terms; Recording.

79-D:6 Terms;  Recording. –
Any preservation easement acquired by the municipality pursuant to this chapter shall be for a minimum of 10 years. The easement terms shall include the method of assessment pursuant to RSA 79-D:7 and the terms of renewal pursuant to RSA 79-D:8, III. The local governing body shall provide for the recording of such easements with the register of deeds. Any costs of recording shall be the responsibility of the applicant.
Source.
2002, 86:1. 2007, 27:2, eff. Jan. 1, 2008.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-D - Discretionary Preservation Easements › Section 79-D:7 - Assessment of Property Subject to Discretionary Preservation Easement.

79-D:7 Assessment of Property Subject to Discretionary Preservation Easement. –
I. The method of assessment of discretionary preservation easement structures shall be included as a term of the agreement in any discretionary preservation easement acquired by a municipality. Assessment shall fall within a range, one end of which shall be 75 percent of the full value assessment; the other end of the range shall be 25 percent of said full value assessment.
II. The local governing body shall have the discretion to set the value of the discretionary preservation easement at a level within this range which it believes reflects the public benefit conferred by the property under the criteria set forth in RSA 79-D:3, II. The assessment shall not be increased because the owner undertakes maintenance and repairs designed to preserve the structure.
Source.
2002, 86:1, eff. July 2, 2002.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-D - Discretionary Preservation Easements › Section 79-D:8 - Release of Easement, Expiration, Renewal, Consideration.

79-D:8 Release of Easement, Expiration, Renewal, Consideration. –
I. Any property owner who has granted a discretionary preservation easement to a municipality pursuant to the terms of this chapter, after the effective date of this chapter, may apply to the local governing body of the municipality in which the property subject to a discretionary preservation easement is located for a release from such easement upon a demonstration of extreme personal hardship. Upon release from such easement, a property owner shall pay the following consideration to the tax collector of the municipality:
(a) For a release within the first half of the duration of the easement, 20 percent of the full value assessment of such structure and land under RSA 75:1.
(b) For a release within the second half of the duration of the easement, 15 percent of the full value assessment of such structure and land under RSA 75:1.
II. [Repealed.]
III. Upon the expiration of the terms of the discretionary easement, the owner may apply for a renewal, and the owner and local governing body shall have the same rights and duties with respect to the renewal application as they did with respect to the original application; provided, however, that at the time of the original granting of the discretionary preservation easement, the parties may include, as a term of the agreement, a provision for automatic renewal for the same term as the original. Such a provision may include the specification of the manner in which the tax assessment on the property for the next term is to be determined at the time of renewal.
IV. The tax collector shall issue a receipt to the owner of such property and a copy to the local governing body for the sums paid. The local governing body shall, upon receiving a copy of the above-mentioned consideration, execute a release or renewal of the easement to the owner who shall record such a release or renewal. A copy of such release or renewal shall also be sent to the local assessing officials if they are not the same parties executing the release or renewal.
V. In the event that the structure is destroyed by fire, storm, or other unforeseen circumstance not within the control of the property owner, the preservation easement shall be released without penalty.
VI. If, during the term of the preservation easement, the owner shall fail to maintain the structure in conformity with the agreement, or shall cause the structure(s) to significantly deteriorate or be demolished or removed, the preservation easement shall be terminated and a penalty assessed in accordance with RSA 79-D:8, I(a) and (b).
Source.
2002, 86:1. 2007, 27:1, eff. Jan. 1, 2008.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-D - Discretionary Preservation Easements › Section 79-D:9 - Payment; Collection.

79-D:9 Payment;  Collection. –
I. If a consideration is due under RSA 79-D:8, I, the assessed value shall be determined as of the actual date of the release or expiration. Any consideration is in addition to the annual real estate tax imposed upon the property, and shall be due and payable upon the release or expiration.
II. Any consideration shall be due and payable by the owner at the time of release or expiration to the municipality in which the property is located. If the property is located in an unincorporated town or unorganized place, the tax shall be due and payable by the owner at the time of release or expiration to the county in which the property is located. Moneys paid to a county under this chapter shall be used to pay for the cost of services provided in RSA 28:7-a and RSA 28:7-b. Any consideration shall be due and payable according to the following procedure:
(a) The commissioner shall prescribe and issue forms to the local assessing officials for the consideration due, which shall provide a description of the property, the discretionary preservation easement, the full value assessment under RSA 75:1, and the amount payable.
(b) The prescribed form shall be prepared in quadruplicate. The original, duplicate, and triplicate copy of the form shall be given to the collector of taxes for collection of the consideration along with a special tax warrant authorizing the collector to collect the consideration under the warrant. The quadruplicate copy of the form shall be retained by the local assessing officials for their records.
(c) Upon receipt of the special tax warrant and prescribed forms, the tax collector shall mail the duplicate copy of the tax bill to the owner responsible for the tax as the notice of tax. Such bill shall be mailed within 12 months of the release or expiration.
(d) Payment of the consideration shall be due not later than 30 days after the mailing of the bill. Interest at the rate of 18 percent per annum shall be due thereafter on any consideration not paid within the 30-day period.
Source.
2002, 86:1. 2007, 27:3, eff. Jan. 1, 2008.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-D - Discretionary Preservation Easements › Section 79-D:10 - Exemption for Eminent Domain.

79-D:10 Exemption for Eminent Domain. –
If any of the property which is subject to a discretionary preservation easement is condemned by any governmental agency or is acquired through eminent domain proceedings, the local governing body shall execute a release of the easement to the owner. None of the liquidated consideration provisions of RSA 79-D:8, I shall be applicable to releases granted pursuant to this section.
Source.
2002, 86:1. 2007, 27:4, eff. Jan. 1, 2008.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-D - Discretionary Preservation Easements › Section 79-D:11 - Local Preservation Easement Programs.

79-D:11 Local Preservation Easement Programs. –
This chapter shall not be construed to limit the development of any other state, county, town, or city easement program for preservation, conservation, or other purposes.
Source.
2002, 86:1, eff. July 2, 2002.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-D - Discretionary Preservation Easements › Section 79-D:12 - Lien for Unpaid Taxes.

79-D:12 Lien for Unpaid Taxes. –
The real estate of every person shall be held for the taxes levied pursuant to RSA 79-D:8.
Source.
2002, 86:1, eff. July 2, 2002.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-D - Discretionary Preservation Easements › Section 79-D:13 - Enforcement.

79-D:13 Enforcement. –
All taxes levied pursuant to RSA 79-D:8 which are not paid when due shall be collected in the same manner as provided in RSA 80.
Source.
2002, 86:1. 2004, 203:14, eff. June 11, 2004.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-D - Discretionary Preservation Easements › Section 79-D:14 - Rulemaking.

79-D:14 Rulemaking. –
I. The commissioner of the department of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to:
(a) The application procedures under RSA 79-D:4.
(b) The payment and collection procedures under RSA 79-D:9.
II. The commissioner of the department of natural and cultural resources shall adopt such rules as may be applicable under the authority of RSA 227-C:5.
Source.
2002, 86:1, eff. July 2, 2002. 2017, 156:38, eff. July 1, 2017.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-E - Community Revitalization Tax Relief Incentive › Section 79-E:1 - Declaration of Public Benefit.

79-E:1 Declaration of Public Benefit. –
I. It is declared to be a public benefit to enhance downtowns and town centers with respect to economic activity, cultural and historic character, sense of community, and in-town residential uses that contribute to economic and social vitality.
II. It is further declared to be a public benefit to encourage the rehabilitation of the many underutilized structures in urban and town centers as a means of encouraging growth of economic, residential, and municipal uses in a more compact pattern, in accordance with RSA 9-B.
II-a. In instances where a qualifying structure is determined to possess no significant historical, cultural, or architectural value and for which the governing body makes a specific finding that rehabilitation would not achieve one or more of the public benefits established in RSA 79-E:7 to the same degree as the replacement of the underutilized structure with a new structure, the tax relief incentives provided under this chapter may be extended to the replacement of an underutilized structure in accordance with the provisions of this chapter.
II-b. It is further declared to be a public benefit to encourage the rehabilitation of historic structures in a municipality by increasing energy efficiency in the preservation and reuse of existing building stock.
III. Short-term property assessment tax relief and a related covenant to protect public benefit as provided under this chapter are considered to provide a demonstrated public benefit if they encourage substantial rehabilitation and use of qualifying structures, or in certain cases, the replacement of a qualifying structure, as defined in this chapter.
Source.
2006, 167:1. 2009, 200:3, 4, eff. July 15, 2009. 2013, 78:1, eff. April 1, 2013.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-E - Community Revitalization Tax Relief Incentive › Section 79-E:3 - Adoption of Community Revitalization Tax Relief Incentive Program

79-E:3 Adoption of Community Revitalization Tax Relief Incentive Program –
I. Any city or town may adopt or modify the provisions of this chapter by voting whether to accept for consideration or modify requirements for requests for community revitalization tax relief incentives. Any city or town may do so by following the procedures in this section.
II. 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 under RSA 39:3.
III. In a city or town that has adopted a charter under 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.
IV. If a majority of those voting on the question vote "yes," applications for community revitalization tax relief incentives may be accepted and considered by the local governing body at any time thereafter, subject to the provisions of paragraph VI of this section.
V. If the question is not approved, the question may later be voted on according to the provisions of paragraph II or III of this section, whichever applies.
VI. The local governing body of any town or city that has adopted this program may consider rescinding its action in the manner described in paragraph II or III of this section, whichever applies. A vote terminating the acceptance and consideration of such applications shall have no effect on incentives previously granted by the city or town, nor shall it terminate consideration of applications submitted prior to the date of such vote.
Source.
2006, 167:1. 2010, 329:3, eff. July 20, 2010.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-E - Community Revitalization Tax Relief Incentive › Section 79-E:4-a - Coastal Resilience Incentive Zone.

79-E:4-a Coastal Resilience Incentive Zone. –
I. A city or town may adopt the provisions of this section by vote of its legislative body, according to the procedures described in RSA 79-E:3, to establish a coastal resilience incentive zone (CRIZ). Municipalities may use storm surge, sea-level rise, and extreme precipitation projections in the 2016 report of the New Hampshire Coastal Risk and Hazards Commission, "Preparing New Hampshire for Projected Storm Surge, Sea-Level Rise, and Extreme Precipitation," and its successor projections, to identify potentially impacted structures.
II. The municipality implementing a CRIZ shall determine the resilience measures it deems qualifying, such as, but not limited to, elevation and free-board renovations, elevation of mechanicals, construction of resilient natural features, enhancement or creation of tidal marshes, elevation of private driveways and sidewalks, construction or enlargement of private culverts and other structures to enable increased water flow and storm-surge, and movement of property to higher elevation on the property or to a newly acquired property at a higher elevation within the municipality. Municipalities may grant tax relief to the qualifying structure and property as described in RSA 79-E:4.
III. Municipalities may provide other relief to properties in a coastal resilience incentive zone that are subject to repeated inundation, by acquiring preservation or water control easements or establishing tax increment financing districts.
IV. Municipalities may create a nonlapsing CRIZ fund as a capital reserve fund under RSA 34 or RSA 35, or a town-created trust fund under RSA 31:19-a, to provide funding for projected municipal costs associated with projected storm surge, sea-level rise, and extreme precipitation, and such funds may be used to support the coastal resilience incentive zone purpose established in this section.
Source.
2017, 203:3, eff. Sept. 3, 2017.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-E - Community Revitalization Tax Relief Incentive › Section 79-E:4-b - Residential Property Revitalization Zones.

79-E:4-b Residential Property Revitalization Zones. –
I. A city or town may adopt the provisions of this section by vote of its legislative body, according to the procedures described in RSA 79-E:3, to establish tax relief for the owners of a one or 2-family home or an attached multi-family home with not more than 4 units and which is at least 40 years old, who significantly improves the quality, condition, and/or use of an existing residential structure in a designated residential property revitalization zone.
II. The governing body of a municipality shall designate the area of a residential property revitalization zone in which the tax relief for qualifying structures shall apply. Municipalities may further establish criteria for the public benefits, goals, and measures that will determine the eligibility of qualifying structures for tax relief located within a designated residential property revitalization zone.
III. Municipalities may grant tax relief to the qualifying structure and property as described in RSA 79-E:4 for the period of tax relief under RSA 79-E:5, provided that no property may be granted tax relief under this chapter more than once in a 20 year period.
Source.
2021, 200:2, Pt. I, Sec. 3, eff. Oct. 9, 2021.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-E - Community Revitalization Tax Relief Incentive › Section 79-E:4-c - Housing Opportunity Zone.

79-E:4-c Housing Opportunity Zone. –
A city or town may adopt the provisions of this section by vote of its legislative body, in accordance with the procedures described in RSA 79-E:3, to establish a housing opportunity zone. To be eligible for tax relief under this section, the qualifying structure and property shall be located within the housing opportunity zone established by the municipality. No less than one-third of the housing units constructed shall be designated for households with an income of 80 percent or less of the area median income as measured by the United States Department of Housing and Urban Development, or the housing units in a qualifying structure shall be designated for households with incomes as provided in RSA 204-C:57, IV. A qualifying structure under this section shall be eligible for tax assessment relief for a period of up to 10 years, beginning upon issuance of the certification of occupancy.
Source.
2021, 200:2, Pt. I, Sec. 5, eff. Apr. 1, 2022.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-E - Community Revitalization Tax Relief Incentive › Section 79-E:5 - Duration of Tax Relief Period.

79-E:5 Duration of Tax Relief Period. –
I. The governing body may grant such tax assessment relief for a period of up to 5 years, beginning with the completion of the substantial rehabilitation.
I-a. For the approval of a replacement of a qualifying structure, the governing body may grant such tax assessment relief for a period of up to 5 years, beginning only upon the completion of construction of the replacement structure. The governing body may, in its discretion, extend such additional years of tax relief as provided for under this section, provided that no such additional years of tax relief may be provided prior to the completion of construction of the replacement structure. The municipal tax assessment of the replacement structure and the property on which it is located shall not increase or decrease in the period between the approval by the governing body of tax relief for the replacement structure and the time the owner completes construction of the replacement structure and grants to the municipality the covenant to protect the public benefit as required by this chapter. The governing body may not grant any tax assessment relief under this chapter with respect to property and structures for which an election has been made for property appraisal under RSA 75:1-a.
II. The governing body may, in its discretion, add up to an additional 2 years of tax relief for a project that results in new residential units and up to 4 years for a project that includes affordable housing.
III. The governing body may, in its discretion, add up to an additional 4 years of tax relief for the substantial rehabilitation of a qualifying structure that is listed on or determined eligible for listing on the National Register of Historic Places, state register of historic places, or is located within and important to a locally designated historic district, provided that the substantial rehabilitation is conducted in accordance with the U.S. Secretary of Interior's Standards for Rehabilitation.
IV. The governing body may adopt local guidelines to assist it in determining the appropriate duration of the tax assessment relief period.
Source.
2006, 167:1. 2009, 200:12. 2010, 329:4, eff. July 20, 2010.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-E - Community Revitalization Tax Relief Incentive › Section 79-E:6 - Resumption of Full Tax Liability.

79-E:6 Resumption of Full Tax Liability. –
Upon expiration of the tax relief period, the property shall be taxed at its market value in accordance with RSA 75:1.
Source.
2006, 167:1, eff. April 1, 2006.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-E - Community Revitalization Tax Relief Incentive › Section 79-E:7 - Public Benefit.

79-E:7 Public Benefit. –
In order to qualify for tax relief under this chapter, the proposed substantial rehabilitation must provide at least one of the public benefits, and the proposed replacement must provide one or more of the public benefits to a greater degree than would a substantial rehabilitation of the same qualifying structure, as follows:
I. It enhances the economic vitality of the downtown;
II. It enhances and improves a structure that is culturally or historically important on a local, regional, state, or national level, either independently or within the context of an historic district, town center, or village center in which the building is located;
II-a. It promotes the preservation and reuse of existing building stock throughout a municipality by the rehabilitation of historic structures, thereby conserving the embodied energy in accordance with energy efficiency guidelines established by the U.S. Secretary of the Interior's Standards for Rehabilitation.
III. It promotes development of municipal centers, providing for efficiency, safety, and a greater sense of community, consistent with RSA 9-B; or
IV. It increases residential housing in urban or town centers.
Source.
2006, 167:1. 2009, 200:13, eff. July 15, 2009. 2013, 78:3, eff. April 1, 2013.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-E - Community Revitalization Tax Relief Incentive › Section 79-E:7-a - Public Benefit Determinations.

79-E:7-a Public Benefit Determinations. –
Cities or towns may adopt according to the procedure in RSA 79-E:3 provisions that further define the public benefits enumerated in RSA 79-E:7 to assist the governing body in evaluating applications made under this chapter based on local economic conditions, community character, and local planning and development goals.
Source.
2010, 329:5, eff. July 20, 2010.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-E - Community Revitalization Tax Relief Incentive › Section 79-E:8 - Covenant to Protect Public Benefit.

79-E:8 Covenant to Protect Public Benefit. –
I. Tax relief for the substantial rehabilitation or replacement of a qualifying structure shall be effective only after a property owner grants to the municipality a covenant ensuring that the structure shall be maintained and used in a manner that furthers the public benefits for which the tax relief was granted and as otherwise provided in this chapter.
II. The covenant shall be coextensive with the tax relief period. The covenant may, if required by the governing body, be effective for a period of time up to twice the duration of the tax relief period.
III. The covenant shall include provisions requiring the property owner to obtain casualty insurance, and flood insurance if appropriate. The covenant may include, at the governing body's sole discretion, a lien against proceeds from casualty and flood insurance claims for the purpose of ensuring proper restoration or demolition or damaged structures and property. If the property owner has not begun the process of restoration, rebuilding, or demolition of such structure within one year following damage or destruction, the property owner shall be subject to the termination of provisions set forth in RSA 79-E:9, I.
IV. The local governing body shall provide for the recording of the covenant to protect public benefit with the registry of deeds. It shall be a burden upon the property and shall bind all transferees and assignees of such property.
V. The applicant shall pay any reasonable expenses incurred by the municipality in the drafting, review, and/or execution of the covenant. The applicant also shall be responsible for the cost of recording the covenant.
Source.
2006, 167:1. 2009, 200:14, eff. July 15, 2009.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-E - Community Revitalization Tax Relief Incentive › Section 79-E:9 - Termination of Covenant; Reduction of Tax Relief; Penalty.

79-E:9 Termination of Covenant;  Reduction of Tax Relief;  Penalty. –
I. If the owner fails to maintain or utilize the building according to the terms of the covenant, or fails to restore, rebuild, or demolish the structure following damage or destruction as provided in RSA 79-E:8, III, the governing body shall, after a duly noticed public hearing, determine whether and to what extent the public benefit of the rehabilitation or replacement has been diminished and shall determine whether to terminate or reduce the tax relief period in accordance with such determination. If the covenant is terminated, the governing body shall assess all taxes to the owner as though no tax relief was granted, with interest in accordance with paragraph II.
II. Any tax payment required under paragraph I shall be payable according to the following procedure:
(a) The commissioner of the department of revenue administration shall prescribe and issue forms to the local assessing officials for the payment due, which shall provide a description of the property, the market value assessment according to RSA 75:1, and the amount payable.
(b) The prescribed form shall be prepared in quadruplicate. The original, duplicate, and triplicate copy of the form shall be given to the collector of taxes for collection of the payment along with a special tax warrant authorizing the collector to collect the payment under the warrant. The quadruplicate copy of the form shall be retained by the local assessing officials for their records.
(c) Upon receipt of the special tax warrant and prescribed forms, the tax collector shall mail the duplicate copy of the tax bill to the owner responsible for the tax as the notice of payment.
(d) Payment shall be due not later than 30 days after the mailing of the bill. Interest at the rate of 18 percent per annum shall be due thereafter on any amount not paid within the 30-day period. Interest at 12 percent per annum shall be charged upon all taxes that would have been due and payable on or before December 1 of each tax year as if no tax relief had been granted.
Source.
2006, 167:1. 2009, 200:15, eff. July 15, 2009.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-E - Community Revitalization Tax Relief Incentive › Section 79-E:10 - Lien for Unpaid Taxes.

79-E:10 Lien for Unpaid Taxes. –
The real estate of every person shall be held for the taxes levied pursuant to RSA 79-E:9.
Source.
2006, 167:1, eff. April 1, 2006.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-E - Community Revitalization Tax Relief Incentive › Section 79-E:11 - Enforcement.

79-E:11 Enforcement. –
All taxes levied pursuant to RSA 79-E:9 which are not paid when due shall be collected in the same manner as provided in RSA 80.
Source.
2006, 167:1. 2007, 42:3, eff. July 20, 2007.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-E - Community Revitalization Tax Relief Incentive › Section 79-E:12 - Rulemaking.

79-E:12 Rulemaking. –
The commissioner of the department of revenue administration may adopt rules, pursuant to RSA 541-A, relative to the payment and collection procedures under RSA 79-E:9.
Source.
2006, 167:1, eff. April 1, 2006. 2016, 85:2, eff. July 18, 2016.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-E - Community Revitalization Tax Relief Incentive › Section 79-E:13 - Extent of Tax Relief.

79-E:13 Extent of Tax Relief. –
I. (a) Tax relief granted under this chapter shall pertain only to assessment increases attributable to the substantial rehabilitation performed under the conditions approved by the governing body and not to those increases attributable to other factors including but not limited to market forces; or
(b) Tax relief granted under this chapter shall be calculated on the value in excess of the original assessed value. Original assessed value shall mean the value of the qualifying structure assessed at the time the governing body approves the application for tax relief and the owner grants to the municipality the covenant to protect public benefit as required in this chapter, provided that for a qualifying structure which is a building destroyed by fire or act of nature, original assessed value shall mean the value as of the date of approval of the application for tax relief of the qualifying structure that would have existed had the structure not been destroyed.
II. The tax relief granted under this chapter shall only apply to substantial rehabilitation or replacement that commences after the governing body approves the application for tax relief and the owner grants to the municipality the covenant to protect the public benefit as required in this chapter, provided that in the case of a qualifying structure which is a building destroyed by fire or act of nature, and which occurred within 15 years prior to the adoption of the provisions of this chapter by the city or town, the tax relief may apply to such qualifying structure for which replacement has begun, but which has not been completed, on the date the application for relief under this chapter is approved.
Source.
2006, 167:1. 2010, 329:6. 2011, 237:3, eff. July 5, 2011.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-E - Community Revitalization Tax Relief Incentive › Section 79-E:14 - Other Programs.

79-E:14 Other Programs. –
The provisions of this chapter shall not apply to properties whose rehabilitation or construction is subsidized by state or federal grants or funds that do not need to be repaid totaling more than 50 percent of construction costs from state or federal programs.
Source.
2006, 167:1, eff. April 1, 2006.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-F - Taxation of Farm Structures and Land Under Farm Structures › Section 79-F:1 - Declaration of Public Interest.

79-F:1 Declaration of Public Interest. –
The general court hereby finds it to be in the public interest to encourage the preservation of productive farms and associated structures. These structures are important in sustaining the economic viability of the state's farms, ensuring a reliable and safe local food supply, and providing an attractive environment for recreation, tourism, and wildlife. Farming in New Hampshire has a long and proud history which shaped our state's landscape. It is further declared to be in the public interest to prevent the loss of farms and their associated structures due to property taxation at values incompatible with their usage.
Source.
2008, 390:1, eff. July 17, 2008.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-F - Taxation of Farm Structures and Land Under Farm Structures › Section 79-F:2 - Local Adoption of This Chapter.

79-F:2 Local Adoption of This Chapter. –
I. Any municipality may adopt the provisions of this chapter by vote of its legislative body. Any city or town may do so by following the procedures in this section.
II. 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 the annual town meeting, by the governing body or by petition under RSA 39:3.
III. In a city or town that has adopted a charter under 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.
IV. If a majority of those voting on the question vote "yes," the provisions of this chapter shall take effect on April 1 following the vote, subject to the provisions of paragraph VI of this section.
V. If the question is not approved, the question may later be voted on according to the provisions of paragraph II or III of this section, whichever applies.
VI. A municipality that has adopted this program may consider rescinding its action in the manner described in paragraph II or III of this section, whichever applies.
Source.
2008, 390:1, eff. July 17, 2008.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-F - Taxation of Farm Structures and Land Under Farm Structures › Section 79-F:3 - Definitions.

79-F:3 Definitions. –
I. "Appurtenances" means the land necessary to support or service the qualifying structure.
II. "Assessing official" means the assessing authority of any town, city, or place.
III. "Board of tax and land appeals" means the board of tax and land appeals established pursuant to the provisions of RSA 71-B:1.
IV. "Commissioner" means the commissioner of the department of revenue administration.
V. "Land under and curtilage of the qualifying farm structure" means only the land immediately under the footprint of the qualifying farm structure and its appurtenances.
VI. "Open space land" means any or all farm land, forest land, or unproductive land assessed under RSA 79-A and as defined as follows.
(a) "Farm land" means any cleared land devoted to or capable of agricultural or horticultural use.
(b) "Forest land" means any land growing trees.
(c) "Unproductive land" means land, including wetlands, which by its nature is incapable of producing agricultural or forest products due to poor soil or site characteristics, or the location of which renders it inaccessible or impractical to harvest agricultural or forest products.
VII. "Owner" means the person who is the owner of record of any land assessed under RSA 79-A.
VIII. "Person" means any individual, firm, corporation, partnership, or other form of organization or group of individuals.
IX. "Qualifying farm structures" mean structures contiguous to a minimum of 10 acres of open space land that are used by the owner of the land to exclusively:
(a) House livestock;
(b) Store feed grown or used on the farm;
(c) Store livestock bedding;
(d) Store crops or fertilizer for crops grown on the farm;
(e) Store farm equipment which is actively used to maintain the farm; or
(f) Boil sap from maple trees and store fuel-wood used to boil sap from maple trees.
X. "Use change tax" means a tax that shall be levied when the land use changes from under farm buildings use to a non-qualifying use or when the use of a qualifying farm structure changes to a non-qualifying use.
Source.
2008, 390:1. 2009, 119:1-3, eff. Aug. 21, 2009.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-F - Taxation of Farm Structures and Land Under Farm Structures › Section 79-F:5 - Consideration for Use Change.

79-F:5 Consideration for Use Change. –
Land and qualifying farm structures which have been appraised pursuant to this chapter shall be subject to a use change tax, payable to the tax collector of the municipality, if the use thereof changes to such an extent that the structure no longer meets the definition of a qualifying farm structure as defined in RSA 79-F:3, IX. The consideration shall be at the rate of 10 percent of the full value assessment determined without regard to the current use of the land or qualifying farm structure. Notwithstanding the provisions of RSA 76:2, such assessed value shall be determined as of the actual date of the use change if such date is not April. This use change tax shall be in addition to the annual real estate tax imposed upon the property, and shall be due and payable upon the use change.
Source.
2008, 390:1, eff. July 17, 2008.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-F - Taxation of Farm Structures and Land Under Farm Structures › Section 79-F:6 - Appeal to Board of Tax and Land Appeals.

79-F:6 Appeal to Board of Tax and Land Appeals. –
I. If the assessing officials deny in whole or in part any application for classification as land under qualifying farm structures, or grant a different classification than that applied for, the applicant, having complied with the requirements of RSA 79-F:4, II may, on or before 6 months after any such action by the assessing officials, in writing and upon a payment of a $65 filing fee, apply to such board for a review of the action of the assessing officials.
II. The board of tax and land appeals shall investigate the matter and shall hold a hearing if requested as provided in this section. The board shall make such order thereon as justice requires, and such order shall be enforceable as provided hereafter.
III. Upon receipt of an application under the provisions of paragraph I, the board of tax and land appeals shall give notice in writing to the affected town or city of the receipt of the application by mailing such notice to the town or city clerk thereof by certified mail. Such town or city may request in writing a hearing on such application within 30 days after the mailing of such notice. If a hearing is requested by a town or city, the board shall, not less than 30 days prior to the date of hearing upon such application, give notice of the time and place of such hearing to the applicant and the town or city in writing. Nothing contained herein shall be construed to limit the rights of taxpayers to a hearing before the board of tax and land appeals.
IV. The applicant and the town or city shall be entitled to appear by counsel, may present evidence to the board of tax and land appeals and, may subpoena witnesses. Either party may request that a stenographic record be kept of the hearing. Any investigative report filed by the staff of the board shall be made a part of such record.
V. In such hearing, the board of tax and land appeals shall not be bound by the technical rules of evidence.
VI. Either party aggrieved by the decision of the board of tax and land appeals may appeal pursuant to the provisions of RSA 71-B:12. For the purposes of such appeal, the findings of fact by said board shall be final. Any such appeal shall be limited to questions of law. An election by an applicant to appeal in accordance with this paragraph shall be deemed a waiver of any right to petition the superior court in accordance with RSA 79-F:7.
VII. A copy of an order of classification ordered by the board of tax and land appeals, attested as such by the chairman of the board, if no appeal is taken hereunder, may be filed in the superior court for the county or in the Merrimack county superior court at the option of said board; and, thereafter, such order may be enforced as a final judgment of the superior court.
Source.
2008, 390:1, eff. July 17, 2008.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-F - Taxation of Farm Structures and Land Under Farm Structures › Section 79-F:7 - Appeal to Superior Court.

79-F:7 Appeal to Superior Court. –
If the assessing officials deny in whole or in part any application for classification as land under qualifying farm structures, or grant a different classification from that applied for, the applicant, having complied with the requirements of RSA 79-F:4, II may, within 6 months after notice of denial or classification, apply by petition to the superior court of the county, which shall make such order thereon as justice requires. Any appeal to the superior court under this section shall be in lieu of an appeal to the board of tax and land appeals pursuant to RSA 79-F:6.
Source.
2008, 390:1, eff. July 17, 2008.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-F - Taxation of Farm Structures and Land Under Farm Structures › Section 79-F:8 - Abatement of Use Change Tax.

79-F:8 Abatement of Use Change Tax. –
I. Any person aggrieved by the assessment of the use change tax may, within 2 months of the notice of tax date and not afterwards, apply in writing to the selectmen or assessors for an abatement of the use change tax.
II. Upon receipt of an application under paragraph I, the selectmen or assessors shall review the application and shall grant or deny the application in writing within 6 months after the notice of tax date.
III. (a) If the selectmen or assessors neglect or refuse to abate the use change tax, any person aggrieved may either:
(1) Apply in writing to the board of tax and land appeals accompanied with a $65 filing fee; or
(2) Petition the superior court in the county.
(b) The appeal to either the board of tax and land appeals or superior court shall be filed within 8 months of the notice of tax date and not afterwards.
IV. For purposes of this section, "notice of tax date" means the date the taxing jurisdiction mails the use change tax bill.
V. Each use change tax bill shall require a separate abatement request and appeal.
Source.
2008, 390:1, eff. July 17, 2008.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-F - Taxation of Farm Structures and Land Under Farm Structures › Section 79-F:9 - Lien for Unpaid Taxes.

79-F:9 Lien for Unpaid Taxes. –
The real estate of every person shall be held liable for the taxes levied pursuant to RSA 79-F:5.
Source.
2008, 390:1, eff. July 17, 2008.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-F - Taxation of Farm Structures and Land Under Farm Structures › Section 79-F:10 - Enforcement.

79-F:10 Enforcement. –
All taxes levied pursuant to RSA 79-F:5 which are not paid when due shall be collected in the same manner as provided in RSA 80.
Source.
2008, 390:1, eff. July 17, 2008.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-F - Taxation of Farm Structures and Land Under Farm Structures › Section 79-F:11 - Disposition of Revenues.

79-F:11 Disposition of Revenues. –
All money received by the tax collector pursuant to the provisions of this chapter shall be for the use of the town or city.
Source.
2008, 390:1, eff. July 17, 2008.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-F - Taxation of Farm Structures and Land Under Farm Structures › Section 79-F:12 - Location of Contiguous Land in More Than One Taxing District.

79-F:12 Location of Contiguous Land in More Than One Taxing District. –
Where contiguous land which could be classified as land under qualifying farm structures is located in more than one town, compliance with any minimum area requirement pursuant to RSA 79-F:4 shall be determined on the basis of the total area of such land, and not the area which is located in any particular town.
Source.
2008, 390:1, eff. July 17, 2008.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-G - Taxation of Qualifying Historic Buildings › Section 79-G:1 - Declaration of Public Interest.

79-G:1 Declaration of Public Interest. –
The general court hereby finds it to be in the public interest to encourage the preservation of certain qualifying historic buildings which are owned and maintained by an entity not organized for profit. These buildings are important in protecting and maintaining knowledge of New Hampshire and American history, architecture, and culture. It is further declared to be in the public interest to prevent the loss of qualifying historic buildings due to property taxation at values incompatible with their usage.
Source.
2013, 203:1, eff. July 9, 2013.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-G - Taxation of Qualifying Historic Buildings › Section 79-G:2 - Adoption of this Chapter.

79-G:2 Adoption of this Chapter. –
A town or city may adopt the provisions of this chapter by vote of its legislative body using the following procedures:
I. 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 the annual town meeting, by the governing body or by petition under RSA 39:3.
II. In a city or town that has adopted a charter under 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.
III. If a majority of those voting on the question vote "yes," the provisions of this chapter shall take effect within the town or city on the date set by the legislative body, or in the tax year beginning April 1 following its adoption, whichever shall occur first.
IV. A town or city may rescind the provisions of this chapter in the manner described in paragraphs I-III.
Source.
2013, 203:1, eff. July 9, 2013.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-G - Taxation of Qualifying Historic Buildings › Section 79-G:3 - Definitions.

79-G:3 Definitions. –
In this chapter:
I. "Assessing official" means the assessing authority of any town, city, or place.
II. "Board of tax and land appeals" means the board of tax and land appeals established pursuant to the provisions of RSA 71-B:1.
III. "Commissioner" means the commissioner of the department of revenue administration.
IV. "Qualifying historic building" means a building meeting all of the following criteria:
(a) The building is 100 years or greater in age;
(b) The building is listed on either or both of the National Register of Historic Places or the New Hampshire state register of historic places maintained by the division of historical resources, department of natural and cultural resources;
(c) The original core structure of the building must have retained a minimum of 75 percent of its original external features and be free of major external alterations or additions;
(d) The building and appurtenant land are owned by an entity that is not organized for profit; and
(e) The historical purpose of the building was the retail sale of merchandise, and the building is maintained and actively used for substantially the same historical purpose, which may include the public display of historic artifacts. Further, the building shall not exceed 3,000 square feet of gross finished building area.
Source.
2013, 203:1, eff. July 9, 2013. 2017, 156:38, eff. July 1, 2017.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-G - Taxation of Qualifying Historic Buildings › Section 79-G:4 - Appraisal of Qualifying Historic Buildings.

79-G:4 Appraisal of Qualifying Historic Buildings. –
I. The assessing officials in any municipality adopting the provisions of this chapter shall appraise qualifying historic buildings and the land appurtenant thereto at no more than 10 percent of their market value.
II. No owner of a qualifying historic building shall be entitled to have the property appraised for any tax year under the provisions of this chapter unless the owner applies to the assessing officials on or before April 15 of said year, on a form approved and provided by the commissioner, to have the property so appraised. If any owner satisfies the assessing officials that it was prevented by accident, mistake, or misfortune from filing such application on or before April 15, the assessing officials may receive the application at a later date and appraise the property under this chapter; but no such application shall be received after the local tax rate has been approved by the commissioner for that year.
III. The assessing officials shall notify the applicant on a form provided by the commissioner no later than July 1, or within 15 days if the application is filed after July 1, of their decision to classify or refusal to classify the property under the provisions of this chapter by delivery of such notification to the owner in person or by mailing such notification to the owner's last and usual place of abode.
IV. A list of all qualifying historic buildings assessed under this chapter and their owners in each town or city shall be filed by the respective assessing officials each year. Such list shall be part of the invoice and subject to inspection as provided in RSA 76:7.
V. The commissioner shall include on the inventory blank, required under RSA 74:4, a question concerning whether any changes have been made in the use of qualifying historic buildings. The question shall be written to enable the assessing officials to locate qualifying historic buildings and land appurtenant thereto which may require a change in assessment and to fit the context of the blank.
Source.
2013, 203:1, eff. July 9, 2013.