Title V, Taxation

I. No exemption shall be allowed under RSA 72:39-b unless the person applying therefor: (a) Has resided in this state for at least 3 consecutive years preceding April 1 in the year in which the exemption is claimed. (b) Had in the calendar year preceding said April 1 a net income…

I. A town or city may adopt or modify elderly exemptions by the procedure in RSA 72:27-a. II. An elderly exemption, based on assessed value for qualified taxpayers, may be granted for a different dollar amount determined by the town or city, to a person 65 years of age up to 75 y…

In addition to other conditions hereunder, no exemption shall be allowed under RSA 72:39-b if the resident applying therefor has, within the preceding 5 years, received transfer of the real estate from a person under the age of 65 related to him by blood or marriage.

The names of persons receiving an exemption under RSA 72:39-b shall not be printed in any list for publication except as required under RSA 74:2.

If any entitled person or persons shall own a fractional interest in residential real estate, each such entitled person shall be granted exemption for the blind under RSA 72:37, the disabled under RSA 72:37-b, the deaf or severely hearing impaired under RSA 72:38-b, or the elderl…

Any person who has qualified for the exemption under RSA 72:39-b, who has met the conditions for an exemption under RSA 72:39-a, and who has filed a permanent application for the exemption under RSA 72:42, shall not be required to meet the residency requirement under RSA 72:39-a …

A husband shall be liable for the payment of his wife's resident tax if, when it was assessed, they were living together as man and wife.

All resident taxes shall be retained for the use of town or city in which they are collected.

In those towns where the collector is paid upon a commission or part-time basis, the collector of taxes shall receive for his services in collecting resident taxes, and in lieu of any other compensation for said service, $.50 for each resident tax collected by him and paid over t…

On and after July 10, 1971 all references to "poll taxes" or "poll tax" in the laws of the state shall be construed to mean "resident tax" as enacted in RSA 72:1.

All real estate, whether improved or unimproved, shall be taxed except as otherwise provided.

I. For purposes of an exemption under RSA 72:62 adopted before January 1, 2020, in this subdivision "solar energy system" means a system which utilizes solar energy to heat or cool the interior of a building or to heat water for use in a building and which includes one or more co…

Each city and town may adopt under RSA 72:27-a an exemption from the assessed value, for property tax purposes, for persons owning real property which is equipped with a solar energy system as defined in RSA 72:61.

Applications for exemptions under RSA 72:62 shall be governed by the provisions of RSA 72:33, 72:34, and 72:34-a.

I. For purposes of an exemption under RSA 72:66 adopted before January 1, 2020, in this subdivision "wind-powered energy system" means any wind-powered devices which supplement or replace electrical power supplied to households or businesses at the immediate site. II. In a munici…

Each city and town may adopt under RSA 72:27-a an exemption from the assessed value, for property tax purposes, for persons owning real property which is equipped with a wind-powered energy system.

Applications for exemptions under RSA 72:66 shall be governed by the provisions of RSA 72:33, 72:34, and 72:34-a.

In this subdivision "woodheating energy system" means a wood burning appliance designed to operate as a central heating system to heat the interior of a building. The appliance may burn wood solely or burn wood in combination with another fuel. A central heating system shall incl…

Buildings, mills, wharves, ferries, toll bridges, locks and canals and aqueducts owned by private parties, any portion of the water of which is sold or rented for pay, are taxable as real estate.

I. Manufactured housing, as defined in RSA 205-A:1, I, suitable for use for domestic, commercial, or industrial purposes is taxable as real estate in the town in which it is located on April 1 in any year if it was brought into the state on or before April 1 and remains here afte…

Whenever a person moves manufactured housing into a city or town for the purpose of establishing a residence in said city or town, or whenever a person purchases existing established manufactured housing with the intent of residing in the same at the existing location, he shall w…

Radio antennas, towers and related or supporting structures used exclusively in the operation of an amateur communications station under Federal Communications Commission amateur radio service rules and regulations, shall be considered personal property and are not taxable as rea…

I. (a) For purposes of this chapter, recreational vehicles, as defined in RSA 216-I:1, VIII, having a valid motor vehicle registration and current number plate, having a maximum width of 8 feet and 6 inches while being transported, and located at a "recreational campground or cam…

Each city and town may adopt under RSA 72:27-a an exemption from the assessed value, for property tax purposes, for persons owning real property which is equipped with a woodheating energy system.

Applications for exemptions under RSA 72:70 shall be governed by the provisions of RSA 72:33, 72:34, and 72:34-a.

In this subdivision, "renewable generation facility" means a facility which produces electric energy for resale solely by the use, as a primary energy source, of geothermal energy, tidal or wave energy, wind energy, solar thermal energy, photovoltaic energy, landfill gas energy, …

I. The owner of a renewable generation facility and the governing body of the municipality in which the facility is located may, after a duly noticed public hearing, enter into a voluntary agreement to make a payment in lieu of taxes. A lessee of a renewable generation facility w…

I. In this section, "combined heat and power agricultural facility" means a facility that engages in commercial agricultural production and uses an on-site combined heat and power system, as defined by RSA 362-A:1-a, I-d, with the exception that the size of such system may be up …

I. In this subdivision: (a) "Commercial uses" shall include all retail, wholesale, service, and similar uses. (b) "Eligible municipality" shall mean any city or town in Coos county. (c) "Industrial uses" shall include all manufacturing, production, assembling, warehousing, or pro…

An eligible municipality may, by vote of the local legislative body pursuant to RSA 72:77, adopt a new construction property tax exemption for commercial or industrial uses, or both. The exemption shall apply only for municipal and local school property taxes assessed by the muni…

I. A municipality desiring to adopt the provisions of RSA 72:76 shall do so in accordance with the procedures set forth in RSA 72:27-a. The vote shall specify the percentage of new assessed value to be exempted, the number of years duration of the exemption following new construc…

I. An owner shall apply for the exemption under RSA 72:76 prior to construction, but not after December 31 before the beginning of the tax year for which the exemption is sought. In such cases the selectmen or assessors may anticipatorily grant the exemption, subject to adjustmen…

All structures, machinery, dynamos, apparatus, poles, wires, fixtures of all kinds and descriptions, and pipe lines employed in the generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleu…

All structures, poles, towers, and conduits employed in the transmission of telecommunication, cable, or commercial mobile radio services shall be taxed as real estate in the town in which such property or any part of it is situated. Except as provided in RSA 72:8-c, the valuatio…

I. The value of wooden poles or conduits employed in the transmission of telecommunications owned in whole or in part by telephone utilities, as described in RSA 362:7, or providers of Voice over Internet Protocol ("VoIP") service or IP-enabled service, each as defined in RSA 362…

I. In this section: (a) "FERC" means the Federal Energy Regulatory Commission. (b) "Utility company assets" means the following property not exempt under RSA 72:23: (1) For an electric company providing electricity service to retail customers: the distribution poles, wires, condu…

For the implementation period of the valuation of utility company assets under RSA 72:8-d, VI and terminating with the property tax year effective April 1, 2024, the public utility commission shall by order establish a rate recovery mechanism for any public utility owning propert…

I. In this subdivision: (a) "Commercial uses" shall include all retail, wholesale, service, and similar uses. (b) "Eligible municipality" shall mean any city or town in the state. (c) "Industrial uses" shall include all manufacturing, production, assembling, warehousing, or proce…

I. An eligible municipality may, by vote of the local legislative body pursuant to RSA 72:82, adopt a new construction property tax exemption for commercial or industrial uses, or both. The intent of the exemption is to provide incentives to businesses to build, rebuild, moderniz…

I. A municipality desiring to adopt the provisions of RSA 72:81 shall do so in accordance with the procedures set forth in RSA 72:27-a. The vote shall specify that the exemption, if granted, shall apply to all properties within the municipality if adopted in accordance with RSA 7…

I. An owner shall apply for the exemption under RSA 72:81 prior to construction, but not after December 31 before the beginning of the tax year for which the exemption is sought. In such cases the selectmen or assessors may anticipatorily grant the exemption, subject to adjustmen…

In this subdivision "electric energy storage system" means a facility located behind a retail meter that stores electrical energy that is otherwise produced by an electricity generator or uses electricity to concentrate and store thermal energy, by electrical, chemical, mechanica…

A city or town may adopt an exemption under RSA 72:27-a from the assessed value for property tax purposes, for persons owning real property which is equipped with an electrical energy storage system.

Applications for exemptions under RSA 72:85 and RSA 72:87 shall be governed by the provisions of RSA 72:33, RSA 72:34, and RSA 72:34-a.

Each municipality may adopt under RSA 72:27-a an exemption from the assessed value, for property tax purposes, of a renewable generation facility, as defined in RSA 72:73, and of an electric energy storage system, as defined in RSA 72:84, and that (a) is located behind the retail…

If the property described in RSA 72:8 or 72:8-a shall be situated in or extend into more than one town, the property shall be taxed in each town according to the value of that part lying within its limits.