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RSA 21-J:15 · Municipal and Property Division

Title
I: THE STATE AND ITS GOVERNMENT
Chapter
21-J · DEPARTMENT OF REVENUE ADMINISTRATION
Status
current
Official source linked
Yes
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21-J:15 Municipal and Property Division. – There is established within the department a municipal and property division, under the supervision of an unclassified director of the municipal and property division, who shall be responsible for the following functions:

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I.

Providing technical assistance to the political subdivisions of the state.

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II.

Ensuring the performance of general municipal and county audits.

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III.

Assisting the commissioner in setting municipal tax rates.

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IV.

Establishing a standard technical assistance manual for municipalities and political subdivisions on finance and budget matters. This manual shall be available for purchase from the division. The manual shall cover statutory requirements, administrative rules adopted by the commissioner, and advice and information for the use of municipalities and political subdivisions. The manual shall distinguish between those provisions which municipalities and political subdivisions must comply with and those elements which are advisory in nature.

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V.

Assisting and supervising municipalities and appraisers in appraisals and valuations as provided in RSA 21-J:10 and RSA 21-J:11.

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VI.

Appraising state-owned forest and recreation land under RSA 227-H and RSA 216-A.

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VII.

Annually determining the total equalized valuation of properties in the cities and towns and unincorporated places according to the requirements of RSA 21-J:9-a.

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VIII.

Preparing a standard appraisal manual which may be used by assessing officials, and holding meetings throughout the state with such officials to instruct them in appraising property. Source. 1985, 204:1. 1987, 285:5. 1995, 87:1, eff. July 1, 1995. 2013, 247:2, eff. Mar. 24, 2014. 2022, 127:1, eff. May 27, 2022.

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Source note

Source. 1985, 204:1. 1987, 285:5. 1995, 87:1, eff. July 1, 1995. 2013, 247:2, eff. Mar. 24, 2014. 2022, 127:1, eff. May 27, 2022.

Source history

  • 1985, 204:1
  • 1987, 285:5
  • 1995, 87:1, eff. July 1, 1995
  • 2013, 247:2, eff. Mar. 24, 2014
  • 2022, 127:1, eff. May 27, 2022

Related materials

Bill relationships

  • 2026 HB1385 amend

    use of Representatives in General Court convened: 1 New Section; The State and Its Government; Department of Revenue Administration; Prohibition on Negative Tax Rates. Amend RSA 21-J by inserting after section 35 the following new section: 21-J:35-a Prohibition on Negative Tax Rates. The department of revenue administration shall be prohibited from accepting or setting any negative tax rates fo

  • 2026 HB1417 reference · effective 2027-01-01

    land and improvement values for every taxable parcel using mass appraisal methods consistent with international association of assessing officers standards, department rules, and RSA 21-J. II. Assessing officials shall maintain and annually update a land value map or dataset and make parcel-level land and improvement values publicly available, subject to privacy protections in law. III. The depar

  • 2026 HB1417-FN reference · effective 2027-01-01

    land and improvement values for every taxable parcel using mass appraisal methods consistent with international association of assessing officers standards, department rules, and RSA 21-J. II. Assessing officials shall maintain and annually update a land value map or dataset and make parcel-level land and improvement values publicly available, subject to privacy protections in law. III. The depar

  • 2026 HB1514 amend

    recommends the local education agency take corrective action. 2 New Section; The State and Its Government; Department of Revenue Administration; Required Annual Reports. Amend RSA 21-J by inserting after section 49 the following new section: 21-J:50 Required Annual Reports. I. The department of revenue administration shall annually, by July 10, create and send a school district audit compliance re

  • 2026 HB1810 amend

    ad maintenance practices. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Subdivision; Road Salt Fee and Mitigation Fund. Amend RSA 21-J by inserting after section 49 the following new subdivision: Road Salt Fee and Mitigation Fund 21-J:50 Road Salt Fee. I. In this subdivision: (a) "Salt" means sodium chloride, calcium chloride, magnesium chlori

  • 2026 HB1810-FN amend

    ad maintenance practices. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Subdivision; Road Salt Fee and Mitigation Fund. Amend RSA 21-J by inserting after section 49 the following new subdivision: Road Salt Fee and Mitigation Fund 21-J:50 Road Salt Fee. I. In this subdivision: (a) "Salt" means sodium chloride, calcium chloride, magnesium chlori