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RSA 72:2 · Repealed by 1971, 476:2, eff. July 10, 1971

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repealed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

72:2 Repealed by 1971, 476:2, eff. July 10, 1971. –

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  • 2026 HB1002 amend · effective 2027-04-01

    :9-a. 2 Taxation; Property Taxes; Procedure for Adoption, Modification, or Rescission. Amend RSA 72:27-a, I to read as follows: I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, [RSA 72:62,] RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner: 3 Taxation; Property T

  • 2026 HB1002 amend · effective 2027-04-01

    axation; Property Taxes; Procedure for Adoption, Modification, or Rescission. Amend RSA 72:27-a, I to read as follows: I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, [RSA 72:62,] RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner: 3 Taxation; Property Taxes; Interpr

  • 2026 HB1002 amend · effective 2027-04-01

    tion of property, the commissioner shall follow the procedures set forth in RSA 21-J:9-a. 2 Taxation; Property Taxes; Procedure for Adoption, Modification, or Rescission. Amend RSA 72:27-a, I to read as follows: I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, [RSA 72:62,] RSA 72:66, RSA 72:70, RSA 72:76, RSA

  • 2026 HB1002 amend · effective 2027-04-01

    erty Taxes; Procedure for Adoption, Modification, or Rescission. Amend RSA 72:27-a, I to read as follows: I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, [RSA 72:62,] RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner: 3 Taxation; Property Taxes; Interpretation; Rule

  • 2026 HB1273 reference

    ning body. VII. In addition to or in place of tax relief for flood resiliency qualifying improvements as provided under RSA 79-E:4, a city or town may, upon adoption pursuant to RSA 72:27-a, offer an annual property tax credit of not less than $100 and not more than $1,000 for a period not to exceed 5 years on a property with qualifying improvements. The total value of such credit over the period it is of

  • 2026 HB1293 amend · effective 2027-04-01

    s. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 Taxation; Property Taxes; Real Estate and Personal Property Tax Exemption. Amend RSA 72:23, V to read as follows: V.(a) The buildings, lands and personal property of charitable organizations and societies organized, incorporated, or legally doing business in this state, owned, used and occupied by them dir

  • 2026 HB1293 reference · effective 2027-04-01

    of the exemption. If a municipality and a charitable organization or a society mutually enter into a written agreement for a voluntary payment in lieu of taxes in accordance with RSA 72:23-n, this subparagraph shall not apply during the duration of the agreement. 2 Effective Date. This act shall take effect April 1, 2027. HELPFUL LINKS Redistricting Information Ethics Committee Statutory/Study Commit

  • 2026 HB1295 amend · effective 2027-04-01

    g projects. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 Taxation; Property Taxes; Charitable, Nonprofit Housing Projects. Amend RSA 72:23-k, I to read as follows: I.(a) The real estate and personal property of charitable, nonprofit community housing and community health care facilities for elderly and disabled persons, if none of the income or profits i

  • 2026 HB1295 reference · effective 2027-04-01

    of the head of the family determines the eligibility of the family unit in the project. For the purposes of this section, the term "charitable" shall have the meaning set forth in RSA 72:23-l. (b) Any facility seeking an exemption under this paragraph shall meet the following eligibility requirements: (1) Have an open enrollment policy for all services to elderly persons who seek them without regard to

  • 2026 HB1296 reference · effective 2026-07-01

    ed to readopt its provisions following publication of updated threshold amounts, which shall only apply to increase but not to lower that municipality’s exemptions notwithstanding RSA 72:27-a, IV, unless the municipality chooses to modify or rescind its adoption as set forth in RSA 72:27-a, III. 5 Applicability. The changes in elderly property tax exemptions, pursuant to RSA 72:39-a and RSA 72:39-b, as

  • 2026 HB1324 amend · effective 2027-04-01

    application shall be received or exemption granted after the local tax rate has been approved for that year. 2 Taxation; Persons and Property Liable to Taxation; Granges. Amend RSA 72:23-h to read as follows: 72:23-h Granges and Masonic Property. The real estate and personal property owned by Granges or masonic lodges or associations which are incorporated in this state shall be exempt from property taxe

  • 2026 HB1324 amend · effective 2027-04-01

    rty taxation. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 Taxation; Persons and Property Liable to Taxation; Annual List. Amend RSA 72:23-c, I to read as follows: I. Every religious, educational and charitable organization, Grange, masonic lodge or association, the Veterans of Foreign Wars, the American Legion, the Disabled American Veterans, the American

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