HB1580: relative to the taxation of non-primary residences.

Related law links

RSA references from bill data

• 541-A · reference · effective 2027-04-01

  l properties shall annually certify the occupancy status of the property as part of their filing under paragraph III(b). (b) The department of revenue administration, pursuant to RSA 541-A, shall develop rules for identifying non-primary residences, including verification through residency records, utility usage, or other evidence measures. (c) Municipal assessing officials shall annually update and main

• 72 · amend · effective 2027-04-01

  nces. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Section; Taxation; Property Taxes; Non-Primary Residence Surcharge. Amend RSA 72 by inserting after section 6-a the following new section: 72:6-b Non-Primary Residence Surcharge. I. As used in this section: (a) “Non-primary residence” means any residential property, including single-family

• 72:28 · reference · effective 2027-04-01

  consecutive months per year to the same tenant. (3) Properties with an assessed market value below $500,000. (4) Properties owned by individuals qualifying for exemptions under RSA 72:28, RSA 72:35, or RSA 72:39-b. (b) Owners may apply for exemptions annually by April 15, using forms prescribed by the department of revenue administration. IV.(a) Owners of residential properties shall annually certify

• 72:35 · reference · effective 2027-04-01

  e months per year to the same tenant. (3) Properties with an assessed market value below $500,000. (4) Properties owned by individuals qualifying for exemptions under RSA 72:28, RSA 72:35, or RSA 72:39-b. (b) Owners may apply for exemptions annually by April 15, using forms prescribed by the department of revenue administration. IV.(a) Owners of residential properties shall annually certify the occupan

• 72:39-B · reference · effective 2027-04-01

  ear to the same tenant. (3) Properties with an assessed market value below $500,000. (4) Properties owned by individuals qualifying for exemptions under RSA 72:28, RSA 72:35, or RSA 72:39-b. (b) Owners may apply for exemptions annually by April 15, using forms prescribed by the department of revenue administration. IV.(a) Owners of residential properties shall annually certify the occupancy status of the

• 75:1 · reference · effective 2027-04-01

  ge under subparagraph (a) shall be 0.75 percent of the assessed market value of the entire property, including all lands and structures, as determined by assessing officials under RSA 75:1, in addition to the standard property tax. III.(a) The surcharge under paragraph II shall not apply to: (1) Properties used as the owner’s principal place of abode. (2) Long-term rental properties leased for 6 or m

RSAs mentioned by this document

• RSA 72 · PERSONS AND PROPERTY LIABLE TO TAXATION
• RSA 75 · APPRAISAL OF TAXABLE PROPERTY
• RSA 541-A · ADMINISTRATIVE PROCEDURE ACT
• RSA 72:28 · Standard and Optional Veterans' Tax Credit
• RSA 72:35 · Tax Credit for Service-Connected Total Disability
• RSA 75:1 · How Appraised