Title V, Taxation

Whenever any person leaves upon the land of another person, with such person's consent, any taxable personal property, the tax upon such property may be assessed to the owner of the land in the event the tax is not paid when it is due by the owner of such property, provided a sel…

If any person not the owner is living on any farm or in any house on April 1, and refuses to be taxed for it, it shall be taxed by the number of the lot, or such other description as it is commonly known by, with the name of the occupant as such; and estate so taxed and shall be …

If no person is in possession or occupation of any building deemed by the selectmen to be tenantable, or if any other real estate improved as pasture, mowing, arable or otherwise, the same shall be taxed by such description as it may be readily known by, with the name of the owne…

If any tenant in common, or joint tenant in possession of any real estate of the kinds specified in RSA 73:17 and 18 refuses to be taxed beyond the shares claimed by him, and no other person is in possession, the other shares shall be taxed with such description of the land as it…

If any person removes from town on or after April 1 he shall pay his taxes that year in the town from which he removed.

Unimproved lands shall be taxed in the name of the owner, if known; otherwise in the name of the original proprietor, if known; otherwise without any name, and by the number of lot and range, and the quantity thereof, if lotted; or by such other description as it may be readily k…

Estates of persons deceased may be taxed to the widow, to any of the children, to the heirs, or to any other person who will consent to be considered as in possession thereof; otherwise to the heirs generally of such deceased person.

The real and personal estate of any legatee or ward, and all taxable property held in trust, shall be taxed to the administrator, guardian, conservator or trustee, the real estate in the town in which it is situated, and the personal estate in the town in which such administrator…

The selectmen shall assess all persons whom they believe to be inhabitants of the town on April 1. If any person so assessed shall tender to the selectmen his affidavit, stating that before April 1 he had removed from said town and become an inhabitant of any other specified plac…

If the person so assessed and examined shall, on or before January 1 following, produce to the selectmen the certificate, under oath, of the selectmen of any other town that he was assessed in that town as an inhabitant, and how much, and has paid the tax, and that the same is th…

Any person or corporation, to whom any tax may be assessed upon the property of any other person or corporation, shall have a lien upon such property and the income or dividends thereof until such tax is repaid; shall be allowed the same upon settlement of their accounts; and sha…

Taxable property belonging to a corporation and property taxable to a corporation shall be taxed to the corporation by its corporate name in the town where the corporation maintains its principal place of business, except as otherwise provided.

The selectmen of each town shall annually make a list of all the polls and shall take an inventory of all the estate liable to be taxed in such town as of April 1.

The selectmen or assessors shall on or before April 1 in each year give public notice of the times when and the place where on or before April 15 they will receive inventories and hear all parties regarding their liability to be taxed. Such notice shall state the times when such …

Upon the return of such inventory, the selectmen shall assess a tax against the person or corporation in accordance with their appraisal of the property therein mentioned, unless they shall be of the opinion that it does not contain a full and true statement of the property for w…

If any person or corporation shall willfully omit to make and return such inventory, or to answer any interrogatory therein contained, or shall make any false statement therein; or if the selectmen or assessors shall be of opinion that the inventory returned does not contain a fu…

If any selectman or assessor shall willfully omit or fail to perform any duty imposed upon him by the provisions of this chapter, or by other laws pertaining to taxation, or shall willfully fail to enforce or willfully violate any of the provisions thereof, he shall be guilty of …

The selectmen, or any of them, may make personal application to any inhabitant of the town, to any person having the care of personal property taxable therein, and to the officers of any corporation, for an account of the polls and ratable estate for which they are liable to be t…

Whoever, upon request made to him by an assessor or collector of taxes of any town in the performance of his official duty, refuses or neglects to give his true name shall be guilty of a violation.

Whoever transfers any stock in any bank for the purpose of evading taxation, or to prevent its being taxed to the real owner thereof in the town in which he resides, shall be guilty of a misdemeanor if a natural person, or guilty of a felony if any other person. Any fines collect…

I. If the selectmen or assessing officials are unable to obtain consent to enter property for the purpose of obtaining information necessary to complete any inventory under this chapter or appraisal under RSA 75, they may obtain an administrative inspection warrant under RSA 595-…

I. In order to properly equalize the value of property under RSA 21-J:3, XIII, an inventory of property transfers shall be filed with the department of revenue administration and with the municipality where the property is located for each transfer of real estate or interest in r…

I. In order to properly determine the value of property under RSA 72:8-c, an inventory of telecommunications poles and conduits shall be filed with the department of revenue administration and with the municipality where the property is located by each owner of telecommunications…

At the time of making the list of polls and the inventory of estate liable to be taxed the selectmen shall also make an inventory of all lands, buildings and structures which, but for the tax exemption laws of the state, would be taxable as real estate, including all land, but ex…

I. The taxpayer inventory blank shall be designed to obtain the necessary information in a manner which is convenient for the person completing it. The printing on it shall be at least 10 point type. II. The blank shall require the person or corporation to be taxed to provide the…

I. Any municipality, by vote of its board of selectmen, city council or board of aldermen may elect not to utilize the inventory form or procedure. Such a vote shall automatically exempt all property owners and others within that municipality from all requirements and provisions …

The selectmen or assessors shall cause inventory blanks to be mailed, postage prepaid, to the last known address of all persons and corporations known or believed to own taxable property in their towns and cities or, alternatively, to be hand delivered by such means as the select…

Every person and every corporation by its president or other person with authority to do so having knowledge of its property and affairs, shall fill out the blank inventory in all respects according to its requirements and sign and make the required declaration thereto, and cause…

I. Any person who fails to file a fully completed inventory form on or before April 15, unless granted an extension under RSA 74:8, shall pay a penalty of one percent of the property tax for which the person is liable. In no case, however, shall the penalty be less than $10 or mo…

All penalties collected under RSA 74:7-a shall be retained for the use of the city or town in which they are collected.

Where no property changes have occurred during the tax year for which the property inventory was filed, the comment "no changes from last year" or "same as last year" shall be deemed acceptable by the assessors or selectmen. Notice of failure to file the property inventory form, …

If a blank inventory is not mailed or hand delivered to any person or corporation before March 25, or if any person is prevented by accident, mistake, or misfortune from returning the same to the selectmen or assessors on or before April 15, such person or corporation may make su…

The declaration required in and by such inventories shall be as follows, to be varied in cases of partnerships, corporations, administrators and the like, to conform to such circumstances: Under penalty of perjury, I (we) declare that, to the best of my (our) knowledge and belief…

The selectmen shall appraise open space land pursuant to RSA 79-A:5, open space land with conservation restrictions pursuant to RSA 79-B:3, land with discretionary easements pursuant to RSA 79-C:7, residences on commercial or industrial zoned land pursuant to RSA 75:11, earth and…

The appraisal for property tax purposes on multifamily residential rental property which is governed by section 42 of the Internal Revenue Code and which is subject to a recorded housing subsidy covenant that restricts tenant eligibility and rents shall, upon the affirmative requ…

In this subdivision: I. "Industrial or commercial zone" means any district designated by a local legislative body in a zoning ordinance in which business or industry are permitted uses of property. II. "Residence" means the real estate which a person owns and occupies as the pers…

I. The owner of record of any residence located in an industrial or commercial zone may apply on or before April 15 of any year to the selectmen or assessors, on a form prepared by the selectmen or assessors, for a special appraisal of the residence, based upon its value at its c…

In computing the total value of all property in a city or town, any residence which is appraised at current use value under the provisions of this subdivision shall, for all purposes including but not limited to the purposes of RSA 33:4-b, be inventoried by the town or city at it…

In computing the equalized value of a city or town, the department of revenue administration shall use the current use value for any residence which is so appraised under this subdivision.

I. If the assessing officials deny in whole or in part any application for classification as an eligible residence, the applicant, having complied with the requirements of RSA 75:11, I, may, on or before 30 days after any such action by the assessing officials, in writing and upo…

If the assessing officials deny in whole or in part any application for classification as an eligible residence, the applicant, having complied with the requirements of RSA 75:11, I, may, within 6 months after notice of denial or classification, apply by petition to the superior …

The board of tax and land appeals may order a reclassification or a denial of a classification of any residence classified under the provisions of this subdivision: I. When a specific written complaint is filed with it by a landowner, within 90 days of being listed as provided by…

When ordered to make a classification, reclassification or denial of classification pursuant to action of the board of tax and land appeals under RSA 75, the assessing official shall make it within such time as the board orders. If the classification, reclassification or denial o…

Neglect or failure on the part of any assessing official to comply with an order of the board of tax and land appeals issued pursuant to RSA 75:14 or an order of the superior court made pursuant to RSA 75:15 shall be deemed willful neglect of duty, and they shall be subject to th…

Any person who shall make, or cause to be made any false or fraudulent application, return or statement with intent to defraud the towns or cities of any real property taxes which would be levied but for the provisions of this subdivision shall be guilty of a violation.