Title V, Taxation

Decisions of the board may be appealed by either party only in accordance with the provisions of RSA 541 as from time to time amended; provided, however, that there shall be only one appeal allowed per person on each parcel of land until such time as a reassessment has been made.

After a decision of the board becomes final, the board shall, at the request of any party, file a certified abstract thereof in the Merrimack county superior court. The clerk of said court shall forthwith enter judgment thereon and such judgment may be enforced as with any final …

The board shall have such clerical and technical staff as may be necessary within the limits of appropriation made therefor.

The board shall be provided with an office in Concord in which its records, documents and books shall be kept, and with a suitable room in which it may hold hearings.

The board may order a reassessment of taxes previously assessed or a new assessment to be used in the current year or in a subsequent tax year of any taxable property in the state: I. When a specific written complaint is filed with it, by a property owner, within 90 days of the d…

Prior to making any determination to order a reassessment or a new assessment under RSA 71-B:16, III, the board shall give notice to the selectmen or assessors of the taxing district and, if requested, hold a hearing on the matter at which the selectmen or assessors shall have th…

When ordered to make an assessment or reassessment the selectmen or assessors shall make it within such time as the board orders. If a town meeting or a city council prior to the expiration of the time prescribed in the order votes to have a complete appraisal or reappraisal made…

The expense of such assessment or reassessment, if made by the commissioner of revenue administration or by professional appraisers employed by him, shall be promptly paid to the state by the town or city in which the property assessed is situated upon notification by the commiss…

Any such assessment or reassessment if satisfactory to the board shall when completed be returned to the clerk of the city or town, and shall be treated as an original assessment and the selectmen or assessors shall assess the taxes on the property accordingly. If it is advisable…

Tax expenditures include, but may not be limited to, the community development finance authority investment tax credit as computed in RSA 162-L:10; the economic revitalization zone tax credit as computed in RSA 162-N:6; the research and development tax credit under RSA 77-A:5, XI…

The members of the board shall be appointed by and serve at the pleasure of the governor and council, rather than fixed terms. The governor and council shall appoint one member as chairman to serve in that capacity for the duration of his or her term. The executive council shall …

Whenever an assessment or reassessment made upon order of the board results in a petition being brought in the superior court or before the board by a taxpayer against a city or town for abatement of the tax so assessed the attorney general in his discretion, upon request of the …

Neglect or failure on the part of any selectman or assessor to comply with such orders shall be deemed wilful neglect of duty, and he shall be subject to the penalties provided by law in such cases.

Any person aggrieved because of such reassessment, whether made by the selectmen or by or upon order of the board, shall have the same rights to apply for an abatement as are conferred by RSA 76:16-a and RSA 76:17.

I. A joint committee on tax expenditure review is hereby established to review all qualifying tax expenditures on a rotating basis every 5 years and recommend continuance, amendment, or repeal of relevant provisions. The joint committee shall be composed of 3 members of the house…

Any member may be removed according to the procedures under RSA 4:1.

I. On or before December 15 of every fiscal year the commissioner of the department of revenue administration shall certify in a report to the general court and the governor an analysis of each of the past fiscal year's tax expenditures as identified in RSA 71-C:2, and other cred…

Each member of the board shall receive the annual salary prescribed by RSA 94:1 and reasonable expenses, including transportation, subject to the approval of the governor and council.

It shall be the duty of the board and it shall have power and authority: I. To hear and determine all matters involving questions of taxation properly brought before it. Such matters may be brought before the board at the pleasure of the taxpayer or as otherwise provided by law. …

I. In all matters except in hearings and decisions relating to all taxation and eminent domain matters, a majority of the board shall constitute a quorum to transact business. In hearings and decisions in all taxation and eminent domain appeals, the board may sit with a quorum of…

Whenever the board shall hold hearings, it shall not be bound by the strict rules of evidence adhered to in the superior courts in this state. The board shall introduce into evidence and may take into consideration in determining any question any information obtained through its …

Nonattorneys may commonly represent taxpayers in RSA 76:16, RSA 76:16-a, and RSA 83-F appeals before municipalities and the board. Nothing in this section shall prevent the board from denying representation by any individual it deems to be improper, inappropriate, or unable to ad…

The board's deliberative processes in adjudicatory proceedings held pursuant to RSA 541-A shall be exempt from the public meeting and notice provisions of RSA 91-A. Decisions and orders in adjudicatory proceedings shall be publicly available, but only after they have been reduced…

The board may make reasonable rules and regulations for carrying out its functions including but not limited to rules of procedure to be followed in hearings conducted by it not inconsistent with the provisions of this chapter.

The board shall have authority to administer oaths and to compel the attendance of witnesses to proceedings before it. The board shall have the power to subpoena and subpoena duces tecum. Witnesses compelled to appear shall be paid the same fee and mileage that are paid to witnes…

I. Earth, as defined in RSA 155-E:1, I, shall be exempt from taxation as real property under RSA 72:6 and RSA 72:13. An excavation tax shall be assessed upon the excavation of earth against an owner as defined in RSA 72-B:2, VIII. Such tax shall be assessed at the rate of $.02 pe…

As used in this chapter: I. "Canoe" means a narrow, lightweight boat with its sides meeting in a sharp edge at each end propelled by one or more paddles. A kayak is an Eskimo-type canoe. I-a. "Commercial boat" means a vessel used primarily for commercial purposes which, in the ca…

On April 1 a tax of $10, to be known as the "resident tax," shall be assessed on every inhabitant of the state from 18 to 65 years of age whether a citizen of the United States or an alien, except assisted persons, insane persons, the surviving spouse of any veteran who served in…

Notice of the exemptions from the resident tax listed in RSA 72:1 shall be printed on every resident tax bill and posted in every tax collector's office.

I. Notwithstanding any other provision of law, any town or city by majority vote of the legislative body may elect not to assess, levy and collect a resident tax. All municipalities which elect not to assess, levy or collect said resident tax shall be exempt from all provisions o…

In this chapter: I. "Date of the final tax bill" means: (a) In towns that bill annually, the date the town mails the tax bills to the taxpayers; (b) In towns that bill semiannually, pursuant to RSA 76:15-a, the date the town mails the second tax bill to the taxpayers; (c) In town…

Once paid, no part of the boat fee shall be refunded.

Nothing in RSA 72:8, 72:8-a, or 72:9 shall in any way change or affect the laws relating to the taxation of public utilities and other property owned by municipal corporations.

If an owner neglects or fails to file a report of excavated material form pursuant to RSA 72-B:9, unless the time is extended by the assessing officials because of accident, mistake, or misfortune to a date not later than the following May 1, or willfully makes any false statemen…

I. The excavation tax collected in the incorporated towns and cities under RSA 72-B:4 shall be paid by the tax collectors into their respective treasuries for the general use of the city or town. II. The taxes assessed under RSA 72-B:4 in any unincorporated place shall be collect…

I. Except as provided in paragraph II, property held by a city, town or district in another city or town for the purpose of a water supply or flood control, if yielding no rent, shall not be liable to taxation therein, but the city, town or district so holding it shall annually p…

When a city, town or district has acquired, or acquires property in another city or town for the purpose of water supply or flood control which for any reason has been exempt from taxation, such property, if yielding no rent, shall not be liable to taxation therein but the city, …

All real estate of railroads and other public utility corporations and companies which is not taxed under RSA 82 and 82-A shall be appraised and taxed by the authorities of the town in which it is situated.

I. Any person, firm, or corporation which builds, constructs, installs, or places in use in this state any treatment facility, device, appliance, or installation wholly or partly for the purpose of reducing, controlling, or eliminating any source of air or water pollution shall b…

Upon application by either the municipality or the owner of any pollution control facility previously exempted under RSA 149:5-a the department of environmental services shall review a determination made under RSA 149:5-a and determine the exempt percentage in the manner provided…

Ski area machinery and equipment of every kind and description, except tramway towers, shall be exempt from taxation as real estate if it meets all of the following qualifications: I. It is used or useful in the operation of a passenger tramway or in the production of man-made sn…

I. Demountable, plastic-covered greenhouses shall be exempt from taxation as provided by RSA 72:6, if all of the following qualifications are met: (a) Removal of the demountable greenhouse will not affect the utility of the underlying real estate. (b) The demountable greenhouse i…

An owner may, within 90 days of notice of the excavation tax, appeal to the assessing officials in writing for an abatement from the original assessment, but no owner shall be entitled to an abatement unless such owner has complied with the provisions of RSA 72-B:8, RSA 72-B:8-a …

Real estate shall be taxed independently of any mines or ores contained therein until such mines or ores shall become a source of profit, and independently of any sand, gravel, loam, or other similar substances contained therein until any of them shall become a source of profit; …

There shall be an administration and enforcement fee of $100 for each original notice of intent to excavate filed with the department. Such fee shall accompany the original intent to excavate and shall be deposited into the general fund.

I. The department shall administer and enforce this chapter, be responsible for educating municipal officials regarding the chapter, and have enforcement authority in regard to the proper filing of the intent to excavate form under RSA 72-B:8, authority to check on the volumes tu…