RSA 72:12 · Public Utilities

Source history

• 1844, 141:1. CS 41:2. GS 49:4. GL 53:5. PS 55:6
• 1907, 119:1. PL 60:11. RL 73:13. RSA 72:12
• 1990, 9:2, eff. Mar. 31, 1990
• RS 39:2

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 HB417 amend · effective 2025-07-01

  2-A,] RSA 83-E, RSA 84-A, RSA 84-C, and RSA 400-A against the business profits tax imposed by RSA 77-A; and 7 Persons and Property Liable to Taxation; Property Taxes; Public Utilities; Reference Removed. Amend RSA 72:12 to read as follows: 72:12 Public Utilities. 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 autho

• 2026 HB417-FN amend

  C, and RSA 400-A against the business profits tax imposed by RSA 77-A; and 7 Persons and Property Liable to Taxation; Property Taxes; Public Utilities; Reference Removed. Amend RSA 72:12 to read as follows: 72:12 Public Utilities. 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

• 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

Opinions and discipline decisions mentioning this RSA

• 2011-381, Appeal of Town of Seabrook Supreme Court opinion · May 22, 2012
• 2009-487, Appeal of David Du Vernay & a. Supreme Court opinion · April 9, 2010
• 2008-089, APPEAL OF TOWN OF RINDGE Supreme Court opinion · October 31, 2008
• 2007-419, NORTH COUNTRY ENVIRONMENTAL SERVICES v. STATE OF NH Supreme Court opinion · March 14, 2008
• 2004-435, APPEAL OF TOWN OF BETHLEHEM Supreme Court opinion · November 2, 2006
• 2002-335, 2002-448, APPEAL OF TOWN OF NEWINGTON (NHDES) Supreme Court opinion · April 21, 2003
• 2001-084, E. MILTON DOW v. TOWN OF EFFINGHAM Supreme Court opinion · July 25, 2002