United States — New Hampshire
RSA 72:12-d. Exemption.
1 provisions
Certain demountable, plastic-covered greenhouses are exempt from taxation if the listed conditions are met.
Act or statute Open & Chat
United States — New Hampshire Statutes
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12,207 statutes · page 579 of 611
United States — New Hampshire
RSA 72:12. Public Utilities.
1 provisions
Town authorities must appraise and tax certain railroad and public utility real estate that is not taxed under RSA 82 or 82-A.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:13. Mines, Sand, Gravel, Loam, or Other Similar Substances.
1 provisions
Real estate is taxed separately from minerals and similar substances unless those substances become profitable; if the minerals or similar substances are owned by someone else, they are taxed as real estate to that owner.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:19. Corporate Stock.
1 provisions
Corporation stock is generally not taxed unless another provision specifically says otherwise.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:22-a. Assistance to Tax Exempt Organizations.
1 provisions
A town with no fire department may sue a tax-exempt charitable, educational, or religious organization to recover actual fire-assistance costs in the superior court.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:22. Burial Places.
1 provisions
Public cemeteries and trust property for public burial places are exempt from taxation.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:23-a. Veterans Organization.
1 provisions
Certain veterans organizations’ qualifying real and personal property is exempt from taxation.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:23-b. American Red Cross.
1 provisions
The American National Red Cross’s real estate and personal property are exempt from taxation.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:23-c. Annual List.
1 provisions
Certain listed nonprofit and veterans organizations must file an annual property list by April 15 to claim a tax exemption.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:23-d. New Hampshire Congregational-Christian Conference.
1 provisions
Certain community housing property owned by the New Hampshire Congregational-Christian Conference, or a subsidiary, is exempt from taxation if the housing is used for elderly persons and its income is used only for that housing purpose.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:23-e. Nutfield Heights Inc.
1 provisions
Nutfield Heights Inc.’s housing property is exempt from taxation if the housing income is used only for the housing purpose, but the owner must make a yearly payment in lieu of taxes and file a yearly financial statement.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:23-f. Salemhaven, Inc.
1 provisions
Salemhaven’s qualifying property is exempt from taxation, but the owner must pay an annual 10% payment in lieu of taxes and file a yearly financial statement.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:23-g. Letitia Pratt Foundation, Inc.
1 provisions
This provision exempts qualifying Letitia Pratt Foundation community housing property from taxation and requires annual payment and reporting to the municipality, with possible abatement by the board of tax and land appeals.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:23-h. Granges.
1 provisions
Granges incorporated in the state are exempt from property taxes on their real estate and personal property, unless the real estate is rented for business purposes.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:23-i. Rannie Webster Foundation.
1 provisions
The Rannie Webster Foundation’s real and personal property is exempt from taxation if the housing income is used only for its established purpose. The owner must pay 10% of shelter rent in lieu of taxes by December 1 each year and file a financial statement and other required information by June 1 each year.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:23-j. Senior Citizens Housing Development Corporation of Claremont, Inc.
1 provisions
Certain nonprofit elderly-housing property is exempt from taxation if its income is used only for the housing purpose.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:23-k. Charitable, Nonprofit Housing Projects.
1 provisions
Certain charitable nonprofit housing and health care property may be exempt from taxation, but the owner must also meet annual payment and filing requirements.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:23-l. Definition of "Charitable".
1 provisions
This section defines when an organization counts as “charitable” for this chapter.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:23-m. Applicability of Exemptions.
1 provisions
A claimant must prove that an exemption applies.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:23-n. Voluntary Payments in Lieu of Taxes.
1 provisions
A municipal governing body may negotiate for, and accept, voluntary payments in lieu of taxes from properties that are fully or partially tax exempt.
Act or statute Open & Chat