United States — New Hampshire
RSA 74:7-b. Distribution of Penalty.
1 provisions
Penalties collected under RSA 74:7-a must be kept for the use of the city or town where they are collected.
Act or statute Open & Chat
United States — New Hampshire Statutes
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United States — New Hampshire
RSA 74:7-c. Exceptions.
1 provisions
If there were no property changes during the tax year, assessors or selectmen must accept the comment "no changes from last year" or "same as last year."
Act or statute Open & ChatUnited States — New Hampshire
RSA 74:7. Return of Inventory.
1 provisions
People and corporations with knowledge of the property and affairs must complete the blank inventory, sign the declaration, and send or deliver it to the selectmen or assessors by April 15.
Act or statute Open & ChatUnited States — New Hampshire
RSA 74:8. Extension of Time for Filing.
1 provisions
A person or corporation may file the blank inventory return before June 1 if the inventory was not mailed or hand delivered before March 25, or if returning it by April 15 was prevented by accident, mistake, or misfortune.
Act or statute Open & ChatUnited States — New Hampshire
RSA 74:9. Declaration.
1 provisions
A required inventory declaration must state, under penalty of perjury, that the listed information is a full, true, and correct statement of the real property owned as of April 1 in the named city or town.
Act or statute Open & ChatUnited States — New Hampshire
RSA 75:1-a. Residential Property Subject to Housing Covenant Under the Low-Income Housing Tax Credit Program.
1 provisions
This section lets a qualifying taxpayer elect property-tax appraisal under this section for covered housing-covenant rental property, but it comes with notice, information, and valuation rules.
Act or statute Open & ChatUnited States — New Hampshire
RSA 75:1. How Appraised.
1 provisions
Selectmen must appraise listed property types at market value and must consider evidence submitted when the value cannot be determined by personal examination.
Act or statute Open & ChatUnited States — New Hampshire
RSA 75:10. Definitions.
1 provisions
This section defines “industrial or commercial zone” and “residence.”
Act or statute Open & ChatUnited States — New Hampshire
RSA 75:11. Appraisal of Residences.
1 provisions
Owners of record of residences in industrial or commercial zones may apply for a special appraisal by April 15, and assessing officials must decide, notify, and keep annual records.
Act or statute Open & ChatUnited States — New Hampshire
RSA 75:12. Valuation for Bonding Limit Purposes.
1 provisions
A city or town must inventory qualifying residences at their current use value when calculating total property value.
Act or statute Open & ChatUnited States — New Hampshire
RSA 75:13. Valuation for Computing Equalized Value.
1 provisions
When computing a city or town’s equalized value, the department of revenue administration must use current use value for any residence appraised under this subdivision.
Act or statute Open & ChatUnited States — New Hampshire
RSA 75:14. Appeal to Board of Tax and Land Appeals.
1 provisions
An applicant may seek board review of a denied eligible-residence classification within 30 days, with a $40 filing fee.
Act or statute Open & ChatUnited States — New Hampshire
RSA 75:15. Appeal to Superior Court.
1 provisions
If an eligible residence application is denied in whole or part, the applicant may petition the superior court within 6 months after notice, if the applicant complied with RSA 75:11, I.
Act or statute Open & ChatUnited States — New Hampshire
RSA 75:16. Reclassification by Board of Tax and Land Appeals.
1 provisions
The board of tax and land appeals may order a reclassification or deny a classification of a residence in certain complaint-based cases.
Act or statute Open & ChatUnited States — New Hampshire
RSA 75:17. Procedure for Complying With Orders of Board of Tax and Land Appeals.
1 provisions
An assessing official must carry out a classification, reclassification, or denial of classification within the time ordered by the board of tax and land appeals.
Order Open & ChatUnited States — New Hampshire
RSA 75:18. Neglect of Duty.
1 provisions
An assessing official must comply with certain orders from the board of tax and land appeals or the superior court.
Act or statute Open & ChatUnited States — New Hampshire
RSA 75:19. False Statement.
1 provisions
A person must not make or cause a false or fraudulent application, return, or statement to defraud towns or cities of real property taxes.
Act or statute Open & ChatUnited States — New Hampshire
RSA 75:2. Distinct Interests.
1 provisions
Selectmen may, on request and when the stated ownership conditions exist, appraise and separately assess distinct interests in the same real estate, unless RSA 75:3 provides otherwise.
Act or statute Open & ChatUnited States — New Hampshire
RSA 75:3. Land and Buildings.
1 provisions
A building on someone else’s land may be taxed with the land as real estate if written notice is given to the landowner before or when the inventory is taken.
Act or statute Open & ChatUnited States — New Hampshire
RSA 75:4. Inventories.
1 provisions
Selectmen must record the value of listed taxable property in their inventory in separate columns.
Act or statute Open & Chat