United States — New Hampshire
RSA 75:5. Buildings.
1 provisions
The selectmen must list all buildings on the land in the inventory, unless the buildings are specially designated in RSA 75:4.
Act or statute Open & Chat
United States — New Hampshire Statutes
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United States — New Hampshire
RSA 75:6. Deductions in Case of Insane Persons.
1 provisions
Selectmen must make reasonable deductions from the appraised value of an insane person's property when that person's estate income is not enough to support them.
Act or statute Open & ChatUnited States — New Hampshire
RSA 75:7. Oath.
1 provisions
Selectmen and assessors must take and sign an oath for the town tax inventories and assessments, and the oath may be signed before a justice of the peace or notary public.
Act or statute Open & ChatUnited States — New Hampshire
RSA 75:8-a. Five-Year Valuation.
1 provisions
The assessors and/or selectmen must reappraise all real estate in the municipality so assessments are at full and true value at least every five years.
Act or statute Open & ChatUnited States — New Hampshire
RSA 75:8-b. Annual Appraisal; Municipalities Over 10,000.
1 provisions
Municipalities over 10,000 people that want to appraise real estate annually at market value must get majority approval, hold two public hearings beforehand, and notify property owners or the public about assessment changes before the final tax bill is issued.
Act or statute Open & ChatUnited States — New Hampshire
RSA 75:8-c. Five Year Valuation Notice.
1 provisions
A municipality that reappraises property under RSA 75:8-a must give notice of assessed valuation changes at least 45 days before the final tax bill is issued.
Notice Open & ChatUnited States — New Hampshire
RSA 75:8. Revised Inventory.
1 provisions
Assessors and selectmen must annually adjust property assessments and consider reassessing properties with certain changes.
Act or statute Open & ChatUnited States — New Hampshire
RSA 75:9. Separate Tracts.
1 provisions
If two or more non-adjoining tracts of land have the same owner, the selectmen or assessors must list and describe each tract separately in the inventory.
Act or statute Open & ChatUnited States — New Hampshire
RSA 76:1-a. Definitions.
1 provisions
This section defines when the “date of the final tax bill” and the “date of notice of tax” are deemed to occur in different billing situations.
Act or statute Open & ChatUnited States — New Hampshire
RSA 76:1. Apportionment.
1 provisions
The commissioner of revenue administration must annually apportion public taxes based on equalized town, city, and unincorporated-place valuations, and must report the apportionment to the secretary of state within 10 days after it is made.
Act or statute Open & ChatUnited States — New Hampshire
RSA 76:10-a. Jeopardy Assessment.
1 provisions
Selectmen or assessors may make a jeopardy tax assessment after April 1 when needed to protect payment and the public interest; the collector may then use legal collection remedies, and excess payments must be refunded with 6% annual interest.
Act or statute Open & ChatUnited States — New Hampshire
RSA 76:10. Selectmen's Lists and Warrant.
1 provisions
Selectmen must prepare a tax list and warrant, and the town collector must collect and remit the amounts directed. The section also lets local assessors round each parcel’s tax to the nearest dollar and blocks property tax bills while a required discrepancy is unresolved.
Act or statute Open & ChatUnited States — New Hampshire
RSA 76:11-a. Information.
1 provisions
Tax bills must show certain tax-rate and valuation information, and taxpayers must be told about tax relief and abatement application rights.
Act or statute Open & ChatUnited States — New Hampshire
RSA 76:11-b. Notice of Arrearage.
1 provisions
The tax collector must give the owner a summary of uncollected and unredeemed taxes on the property.
Notice Open & ChatUnited States — New Hampshire
RSA 76:11. Delivery of List; Notice to Taxpayer; Other Bills.
1 provisions
This section sets deadlines and mailing rules for tax bills and notices, including some electronic delivery options.
Notice Open & ChatUnited States — New Hampshire
RSA 76:12. List of Resident Taxes.
1 provisions
Town selectmen and city assessors must file a warrant and resident tax list by June 1 each year, unless extended by the commissioner; the tax collector must mail bills within 30 days after receiving the list, unless the time is extended for good cause.
Act or statute Open & ChatUnited States — New Hampshire
RSA 76:13-a. Resident Tax Penalty.
1 provisions
If resident tax is not paid in full by December 1 after assessment, an extra $1 is added and collected with the tax.
Act or statute Open & ChatUnited States — New Hampshire
RSA 76:13-b. Limitations on Interest When Tax Relief is Granted.
1 provisions
Interest on some tax deferrals accrues at 5% after 30 days, and interest is barred on certain abated or exempt residential taxes.
Act or statute Open & ChatUnited States — New Hampshire
RSA 76:13. Interest.
1 provisions
Interest is charged on overdue taxes at 8% per year, with stated exceptions and a possible waiver for small amounts.
Act or statute Open & ChatUnited States — New Hampshire
RSA 76:14. Correction of Omissions, or Improper Assessment.
1 provisions
Selectmen may correct certain tax errors by moving a tax to the person or property that is actually liable.
Act or statute Open & Chat