HB1647-L: relative to the taxation of farm and farm structures.

Related law links

RSA references from bill data

• 143-A:12 · reference · effective 2027-04-01

  :34-a, I, including barns, greenhouses, silos, poultry houses, maple sugar houses, processing sheds; (c) Portions of a primary residence used for homestead food operations under RSA 143-A:12; or (d) Portions of a primary residence used in the production of farm products and located on open space land as defined in RSA 79-A:2, IX. 4 New Paragraphs; Taxation; Taxation of Farm Structures and Land Under Far

• 21:34-A · repeal · effective 2027-04-01

  And Land Under Farm Structures; Definitions. RSA 79-F:3, IX is repealed and reenacted to read as follows: IX. “Qualifying farm structure” means: (a) A farm, as defined in RSA 21:34-a, I; (b) Any portion of a farm, as defined in RSA 21:34-a, I, including barns, greenhouses, silos, poultry houses, maple sugar houses, processing sheds; (c) Portions of a primary residence used for homestead food ope

• 76:13 · add · effective 2027-04-01

  ersion. XI. Taxes due under this chapter shall be paid within 30 days. Any unpaid taxes due under this chapter shall accrue interest at a rate equal to that established under RSA 76:13. ?Unpaid taxes due under this chapter may serve as the basis for a lien on the property and be collected in accordance with procedures established in RSA 80. ? XII. Property owners shall notify their local tax assesso

• 79-A:2 · amend · effective 2027-04-01

  sed for homestead food operations under RSA 143-A:12; or (d) Portions of a primary residence used in the production of farm products and located on open space land as defined in RSA 79-A:2, IX. 4 New Paragraphs; Taxation; Taxation of Farm Structures and Land Under Farm Structures; Appraisal of Qualifying Farm Structures and Land Under Them. Amend RSA 79-F:4 by inserting after paragraph VII the followin

• 79-F:1 · amend · effective 2027-04-01

  Senate and House of Representatives in General Court convened: 1 Taxation; Taxation Of Farm Structures And Land Under Farm Structures; Declaration of Public Interest. Amend RSA 79-F:1 to read as follows: 79-F:1 Declaration of Public Interest. The general court hereby finds it to be in the public interest to [encourage] require the preservation of productive farms and associated structures. These s

• 79-F:2 · repeal · effective 2027-04-01

  ures due to property taxation at values incompatible with their usage. 2 Taxation; Taxation Of Farm Structures And Land Under Farm Structures; Local Adoption of This Chapter. RSA 79-F:2 is repealed and reenacted to read as follows: 79-F:2 Adoption of This Chapter. Notwithstanding any other provision of law to the contrary, all municipalities, cities, and towns shall adopt the provisions of this ch

• 79-F:3 · repeal · effective 2027-04-01

  cities, and towns shall adopt the provisions of this chapter on or before April 1, 2027. 3 Taxation; Taxation Of Farm Structures And Land Under Farm Structures; Definitions. RSA 79-F:3, IX is repealed and reenacted to read as follows: IX. “Qualifying farm structure” means: (a) A farm, as defined in RSA 21:34-a, I; (b) Any portion of a farm, as defined in RSA 21:34-a, I, including barns, green

• 79-F:4 · amend · effective 2027-04-01

  ed in RSA 79-A:2, IX. 4 New Paragraphs; Taxation; Taxation of Farm Structures and Land Under Farm Structures; Appraisal of Qualifying Farm Structures and Land Under Them. Amend RSA 79-F:4 by inserting after paragraph VII the following new paragraphs: VIII. The tax imposed under this chapter shall apply when a qualifying farm structure, or the land beneath it, ceases to satisfy the meaning of RSA 79-F

• 80 · add · effective 2027-04-01

  established under RSA 76:13. ?Unpaid taxes due under this chapter may serve as the basis for a lien on the property and be collected in accordance with procedures established in RSA 80. ? XII. Property owners shall notify their local tax assessors in writing within 60 days of any change that would disqualify them from the tax under this chapter. Failure to notify shall not excuse any payment of tax

RSAs mentioned by this document

• RSA 21 · STATUTORY CONSTRUCTION
• RSA 76 · APPORTIONMENT, ASSESSMENT AND ABATEMENT OF TAXES
• RSA 79-A · CURRENT USE TAXATION
• RSA 79-F · TAXATION OF FARM STRUCTURES AND LAND UNDER FARM STRUCTURES
• RSA 80 · COLLECTION OF TAXES
• RSA 143-A · FOOD SERVICE LICENSURE
• RSA 143-A:12 · Homestead Food License Required
• RSA 76:13 · Interest
• RSA 79-A:2 · Definitions
• RSA 79-F:1 · Declaration of Public Interest
• RSA 79-F:2 · Local Adoption of This Chapter
• RSA 79-F:3 · Definitions
• RSA 79-F:4 · Appraisal of Qualifying Farm Structures and Land Under Them