Live Free or Die Legal
This website is not an official source of law. This website does not provide legal advice. For official legal materials, verify against the relevant court, legislature, agency, or other official source. Legal information may be incomplete, outdated, or incorrectly processed. Consult a qualified attorney for advice about a specific legal matter.

This RSA section is an unofficial mirror, is not legal advice, and may be incomplete, outdated, or incorrectly processed.

RSA 72:12-a · Water and Air Pollution Control Facilities

Title
V: TAXATION
Chapter
72 · PERSONS AND PROPERTY LIABLE TO TAXATION
Status
current
Official source linked
Yes
Official source Copy section link

72:12-a Water and Air Pollution Control Facilities. –

Copy link
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 be entitled to have the value of said facility and any real estate necessary therefor, or a percentage thereof determined in accordance with this section, exempted from the taxes levied under this chapter for the period of years in which the facility, device, appliance, or installation is used in accordance with the provisions of this section. This paragraph shall not apply to privately-owned landfills or ancillary facilities located at such landfills or to sewage disposal systems installed pursuant to RSA 485-A:29 through RSA 485-A:44 and rules adopted pursuant thereto, except that any exemption for a sewage disposal system granted prior to January 1, 2010 shall remain in effect.

Copy link
II.

The party seeking the exemption shall file an application with the department of environmental services if the exemption sought is for a water pollution control facility or an air pollution control facility, with a copy to the taxing authorities in the municipality where the facility is situated. Said application shall describe the facilities and their function or functions and shall state the applicant's total investment therein and the portion allocable to each function.

Copy link
III.

The department shall investigate and determine whether the purpose of the facility is solely or only partially pollution control. If the department finds that the purpose of the facility is only partially pollution control it shall determine by an allocation of the applicant's investment in the facility what percentage of the facility is used to control pollution. In making its investigation, the department may inspect the facility and request such other information from the applicant as is reasonably necessary to assist it in making its determination.

Copy link
IV.

Upon making its determination, the department shall notify the applicant and the taxing authorities of the municipality where the facility is situated whether the purpose of the facility is solely pollution control, or, if not, what percentage of the applicant's investment in the facility should be allocated to pollution control.

Copy link
V.

The taxing authorities shall each year separately appraise and describe the facility and related real estate and cause such appraisal and description to appear in their inventory. In accordance with the provisions of this section, the taxing authority shall exempt from the taxes levied under this chapter the appraised value of the facility and any real estate necessary therefor, or the exempt percentage thereof, determined by the department. The exemption period shall begin as of the April 1 next following the receipt of the department's determination.

Copy link
VI.

Either the municipality or the owner of the facility may request a rehearing or appeal from such determination in accordance with the provisions of RSA 541. Source. 1971, 142:1. 1979, 359:3. 1996, 228:15. 1998, 66:1. 2006, 282:4. 2010, 94:6, eff. May 25, 2010.

Copy link

Source note

Source. 1971, 142:1. 1979, 359:3. 1996, 228:15. 1998, 66:1. 2006, 282:4. 2010, 94:6, eff. May 25, 2010.

Source history

  • 1971, 142:1
  • 1979, 359:3
  • 1996, 228:15
  • 1998, 66:1
  • 2006, 282:4
  • 2010, 94:6, eff. May 25, 2010

Related materials

Bill relationships

  • 2026 HB1417 reference · effective 2027-01-01

    old income. Deferred taxes shall constitute a lien as provided by RSA 80. IV. Nothing in this section shall limit the use of existing deferral and abatement authorities under RSA 72 and RSA 76. 76:29 Appeals. I. Taxpayers may appeal land value and improvement value assessments as provided in RSA 75 and RSA 76:16-a, and to the BTLA under RSA 71-B. II. For LVT municipalities, assessment a

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

    old income. Deferred taxes shall constitute a lien as provided by RSA 80. IV. Nothing in this section shall limit the use of existing deferral and abatement authorities under RSA 72 and RSA 76. 76:29 Appeals. I. Taxpayers may appeal land value and improvement value assessments as provided in RSA 75 and RSA 76:16-a, and to the BTLA under RSA 71-B. II. For LVT municipalities, assessment a

  • 2026 HB1580 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

  • 2026 HB1580-FN-L 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

  • 2026 HB1648 amend · effective 2027-01-01

    qualifying residences. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Subdivision; Owner-Occupied Residence Tax Relief. Amend RSA 72 by inserting after section 87 the following new subdivision: Owner-Occupied Residence Tax Relief 72:88 Purpose. The purpose of this subdivision is to provide a property tax exemption of up to $300,000 for owner-oc

  • 2026 HB1659 amend · effective 2027-04-01

    -a, 72:37-b, 72:38-a, 72:38-b, 72:39-a, 72:39-b, 72:39-c, 72:41, 72:62, 72:66, 72:70; 72:85, and 72:87; and 5 New Section; Disabled Veteran Homestead Property Tax Credit. Amend RSA 72 by inserting after section 39-b the following new section: 72:39-c Disabled Veteran Homestead Property Tax Credit. I. Any city or town may adopt the homestead property tax credit established under this section by

  • 2026 HB1674 amend · effective 2027-04-01

    ed the amount provided in RSA 72:37, 72:37-b, 72:38-b, [or] 72:39-b, or 72:60-b. 5 New Sections; Taxation; Persons and Property Liable to Taxation; Homestead Exemption. Amend RSA 72 by inserting after section 60 the following new sections: 72:60-a Conditions for Homestead Exemption. I. No exemption shall be allowed under RSA 72:60-b unless the person applying therefor: (a) Has resided a

  • 2026 HB1707 amend · effective 2027-04-01

    ted by the Senate and House of Representatives in General Court convened: 1 New Section; Taxation; Persons and Property Liable to Taxation; Supplemental Residence Tax. Amend RSA 72 by inserting after section 6-a the following new section: 72:6-b Unoccupied Housing Tax. Any owner of property that is unoccupied for at least 6 months of the tax year, or is occupied as a short-term rental for at l

  • 2026 HB1707-FN amend · effective 2027-04-01

    ted by the Senate and House of Representatives in General Court convened: 1 New Section; Taxation; Persons and Property Liable to Taxation; Supplemental Residence Tax. Amend RSA 72 by inserting after section 6-a the following new section: 72:6-b Unoccupied Housing Tax. Any owner of property that is unoccupied for at least 6 months of the tax year, or is occupied as a short-term rental for at l

  • 2026 HB595 amend

    unless all such mortgagees or lienholders of record have consented to the lien as provided for in RSA 53-F:5. 10 New Subdivision; Flood Resiliency Improvement Exemption. Amend RSA 72 by inserting after section 87 the following new subdivision: Flood Resiliency Improvement Exemption 72:88 Definition of Flood Resiliency Improvement. For purposes of an exemption under RSA 72:89, in this subdivision

  • 2026 HB595-FN amend

    unless all such mortgagees or lienholders of record have consented to the lien as provided for in RSA 53-F:5. 10 New Subdivision; Flood Resiliency Improvement Exemption. Amend RSA 72 by inserting after section 87 the following new subdivision: Flood Resiliency Improvement Exemption 72:88 Definition of Flood Resiliency Improvement. For purposes of an exemption under RSA 72:89, in this subdivision

  • 2025 HB101 amend

    d by the Senate and House of Representatives in General Court convened: 1 New Sections; Conditions for Elderly Homeowner Exemption; Procedure for Adoption and Modification of Elderly Homeowner Exemption. Amend RSA 72 by inserting after section 39-b the following new sections: 72:39-c Conditions for Elderly Homeowner Exemption. I. A town or city may adopt or rescind the elderly homeowner tax exemption established under this

Opinions and discipline decisions mentioning this RSA