Browse 12,207 source-backed statutes, open stored provisions, and verify official source links.
12,207 statutes · page 587 of 611
United States — New Hampshire
1 provisions
In towns and cities that adopt this section, taxes are collected through a semi-annual partial-payment system with set mailing, commitment, due-date, and interest rules.
United States — New Hampshire
1 provisions
Certain cities and towns may use quarterly tax billing, and several officials have timing and mailing duties for bills, certifications, and adjusted-rate requests.
United States — New Hampshire
1 provisions
Towns and cities may adopt certain tax-collection and fiscal-year options, and if they adopt them, taxes must be collected under the referenced RSA procedures.
United States — New Hampshire
1 provisions
Some qualifying municipalities may adopt this tax-collection schedule, but only after a public hearing and a majority vote.
United States — New Hampshire
1 provisions
Selectmen or assessors must amend certain tax inventories and tax lists when the tax collector applies, and they must mail notice of the amendment to the owner or taxed person.
United States — New Hampshire
1 provisions
A person aggrieved by a selectmen’s refusal to abate may apply in writing to the board of tax and land appeals, pay a $65 filing fee, and meet the stated filing and notice deadlines.
United States — New Hampshire
1 provisions
Selectmen or assessors may abate a resident tax if good cause is shown.
United States — New Hampshire
1 provisions
In towns with dates of notice of tax, taxpayers and towns must meet set deadlines for deferral or abatement applications, responses, and appeals.
United States — New Hampshire
1 provisions
Timely filing and mailing for certain state or municipal tax documents must be determined under RSA 80:55.
United States — New Hampshire
1 provisions
Property market value is adjusted for certain abatements using the previous year’s median ratio, and it must be set at 100% in tax years with a full municipal reassessment.
United States — New Hampshire
1 provisions
Selectmen or assessors may abate taxes for good cause, and taxpayers seeking an abatement must apply in writing by March 1 on the prescribed form.
United States — New Hampshire
1 provisions
If taxes have already been paid and an abatement is granted, the listed authorities must award interest on the abated amount at 4% per year.
United States — New Hampshire
1 provisions
If taxes were paid and the board grants an abatement because of a clerical or clear factual error, the city or town treasurer must reimburse the filing fee.
United States — New Hampshire
1 provisions
If an abatement changes a property’s assessed value, the selectmen or assessors must use that corrected value for later taxes, and must abate later taxes when a pending appeal reveals they were based on the wrong value.
United States — New Hampshire
1 provisions
Selectmen or assessors may use abated taxes, plus interest, to cover a taxpayer’s outstanding municipal taxes, and they must notify the taxpayer of the credit.
United States — New Hampshire
1 provisions
A person aggrieved may petition the superior court about the tax abatement issue if the selectmen refuse or neglect to abate and the person has complied with RSA 74.
United States — New Hampshire
1 provisions
A municipality’s governing body may grant a brownfields-related abatement of prior years’ taxes and accrued interest when an eligible person applies.
United States — New Hampshire
1 provisions
Local assessing officials may combine land and building values into one figure on the property tax bill.
United States — New Hampshire
1 provisions
The property tax year runs from April 1 to March 31, and property taxes are assessed based on the inventory taken in April.
United States — New Hampshire
1 provisions
A tax abatement has no effect until it is recorded by the selectmen. After that, the selectmen must notify the town clerk in writing, and the town clerk must make the required red-ink notation.