Browse 12,207 source-backed statutes, open stored provisions, and verify official source links.
12,207 statutes · page 583 of 611
United States — New Hampshire
1 provisions
Structures, machinery, fixtures, and pipelines used to generate, produce, supply, distribute, transmit, or transport certain electric power, natural gas, or petroleum products are taxed as real estate in the town where the property is located.
United States — New Hampshire
1 provisions
This section defines “commercial uses,” “eligible municipality,” and “industrial uses,” and lets an eligible municipality using RSA 72:81 adopt similar zoning definitions instead.
United States — New Hampshire
1 provisions
An eligible municipality may adopt a new construction property tax exemption for commercial or industrial property, if the local legislative body votes to do so.
United States — New Hampshire
1 provisions
A municipality that wants to adopt RSA 72:81 must follow RSA 72:27-a and the vote must set key details about the exemption.
United States — New Hampshire
1 provisions
An owner must apply for the exemption before construction and by December 31 before the tax year sought. Selectmen or assessors must notify the applicant by February 28 and may request more information, grant the exemption early in some cases, adjust it after revaluation, or refuse it if the applicant made a willful fa
United States — New Hampshire
1 provisions
This section defines “electric energy storage system.”
United States — New Hampshire
1 provisions
A city or town may adopt a property tax exemption for real property equipped with an electrical energy storage system.
United States — New Hampshire
1 provisions
Exemption applications under RSA 72:85 and RSA 72:87 must follow RSA 72:33, RSA 72:34, and RSA 72:34-a.
United States — New Hampshire
1 provisions
Each municipality may choose to exempt certain renewable generation facilities and electric energy storage systems from property-tax assessed value.
United States — New Hampshire
1 provisions
If property in RSA 72:8 or 72:8-a is in more than one town, it is taxed in each town based on the value of the part located there.
United States — New Hampshire
1 provisions
Every person is taxed in the town where they are an inhabitant or resident on April 1, unless another law provides otherwise.
United States — New Hampshire
1 provisions
Real and personal property is taxed to the claimant or, if the possessor in actual occupancy agrees, to that possessor; real estate must be taxed in the town where it is located.
United States — New Hampshire
1 provisions
If taxable personal property is left on someone else’s land with consent and the tax goes unpaid, the landowner may be assessed the tax after written notice from a selectman or assessor.
United States — New Hampshire
1 provisions
If a non-owner is living in a farm or house on April 1 and refuses to be taxed, the property is taxed and treated as taxable real estate.
United States — New Hampshire
1 provisions
If a building is unoccupied, or if other improved real estate is used as pasture, mowing, arable, or similar land, it must be taxed by a description that identifies it and, if known, the owner’s name.
United States — New Hampshire
1 provisions
If a tenant in common or joint tenant in possession refuses to be taxed beyond the shares claimed, and no one else is in possession, the remaining shares must be taxed with identifying details for the land and owners.
United States — New Hampshire
1 provisions
If a person moves out of town on or after April 1, they must pay that year's taxes in the town they left.
United States — New Hampshire
1 provisions
Unimproved land must be taxed using the owner’s name if known, otherwise the original proprietor’s name, or otherwise a description that identifies the land.
United States — New Hampshire
1 provisions
An estate of a deceased person may be taxed to the widow, children, heirs, or another person who consents to be treated as in possession; otherwise it is taxed to the heirs generally.
United States — New Hampshire
1 provisions
This section says certain estate and trust property is taxed to specified fiduciaries, with the tax location based on where the property is situated or where a person resides, depending on the type of property and available residence.