United States — New Hampshire
RSA 72:68. Application for Exemption.
1 provisions
Applications for exemptions under RSA 72:66 must follow RSA 72:33, RSA 72:34, and RSA 72:34-a.
Act or statute Open & Chat
United States — New Hampshire Statutes
Browse 12,207 source-backed statutes, open stored provisions, and verify official source links.
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United States — New Hampshire
RSA 72:69. Definition of Woodheating Energy System.
1 provisions
This section defines “woodheating energy system” as a wood-burning appliance designed to operate as a central heating system for a building’s interior.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:7-a. Manufactured Housing.
1 provisions
Manufactured housing is taxed as real estate in certain situations, with exemptions for touring/pleasure units and for housing held for sale or storage by an agent or dealer.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:7-b. Manufactured Housing.
1 provisions
A person who moves manufactured housing into a city or town to live there, or buys established manufactured housing to live at the same location, must register with the city assessors or town selectmen within 15 days.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:7-c. Exemption; Radio Towers, Antennas and Related Structures.
1 provisions
Certain amateur radio antennas, towers, and supporting structures used exclusively for an amateur communications station are treated as personal property and not taxed as real estate.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:7-d. Exemption; Recreational Vehicles.
1 provisions
Campground owners must give local assessing officials the names and addresses of recreational-vehicle owners and identify which vehicles meet the exemption criteria by April 1 each year.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:7. Buildings, Etc.
1 provisions
Private owners of listed buildings and water-related structures are taxed as real estate when any portion of the water is sold or rented for pay.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:70. Exemption for Woodheating Energy Systems.
1 provisions
Each city and town may adopt a property tax exemption for real property equipped with a woodheating energy system.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:72. Application for Exemption.
1 provisions
Applications for exemptions under RSA 72:70 are governed by RSA 72:33, RSA 72:34, and RSA 72:34-a.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:73. Definition of Renewable Generation Facility.
1 provisions
This section defines “renewable generation facility” as a facility that produces electric energy for resale using only specified renewable primary energy sources.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:74-a. Payment in Lieu of Taxes for Combined Heat and Power Agricultural Facilities.
1 provisions
This section defines a combined heat and power agricultural facility and sets rules for voluntary payments in lieu of taxes, tax treatment, notice, enforcement, sharing proceeds, and agreement length.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:74. Payment in Lieu of Taxes.
1 provisions
Owners, lessees, and municipalities may enter voluntary payment-in-lieu-of-taxes agreements for renewable generation facilities, with notice, tax-treatment, and term rules.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:75. Definitions.
1 provisions
This section defines “commercial uses,” “eligible municipality,” and “industrial uses,” and lets an eligible municipality that adopts a property tax exemption under RSA 72:76 use zoning-code definitions instead.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:76. Property Tax Exemption.
1 provisions
An eligible municipality may adopt a new construction property tax exemption for commercial or industrial uses.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:77. Procedure for Adoption.
1 provisions
A municipality adopting RSA 72:76 must follow RSA 72:27-a procedures, and the vote must state the exemption percentage and duration.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:78. Application for Exemption.
1 provisions
An owner must apply for the exemption before construction and by the deadline; selectmen or assessors must decide and notify the applicant by February 28 before the tax year.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:8-a. Telecommunications Poles and Conduits.
1 provisions
Telecom-related structures, poles, towers, and conduits are taxed as real estate in the town where they are located, except as RSA 72:8-c provides. Other related equipment is not taxable as real estate.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:8-c. Valuation of Telecommunications Poles and Conduits; Rulemaking.
1 provisions
This section sets how telecom poles and conduits are valued for tax assessment, requires the department to send municipalities an annual RCN schedule by July 1, and requires the commissioner to adopt related rules with public input.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:8-d. Valuation of Electric, Gas, and Water Utility Company Distribution Assets.
1 provisions
This section defines utility company assets and sets how local officials must value and tax them, including reporting duties for utilities and a rule that some qualifying water-company land may be assessed at current-use value.
Act or statute Open & ChatUnited States — New Hampshire
RSA 72:8-e. Recovery of Taxes by Electric, Gas and Water Utility Companies.
1 provisions
The public utility commission must set a rate recovery mechanism for certain public utilities.
Act or statute Open & Chat