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RSA 72:27-a · Procedure for Adoption, Modification, or Rescission

Title
V: TAXATION
Chapter
72 · PERSONS AND PROPERTY LIABLE TO TAXATION
Status
current
Official source linked
Yes
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72:27-a Procedure for Adoption, Modification, or Rescission. –

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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:

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(a)

In a town, other than a town that has adopted a charter pursuant to RSA 49-D, the question shall be placed on the warrant of a special or annual town meeting, by the governing body or by petition pursuant to RSA 39:3.

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(b)

In a city or town that has adopted a charter pursuant to RSA 49-C or RSA 49-D, the legislative body may consider and act upon the question in accordance with its normal procedures for passage of resolutions, ordinances, and other legislation. In the alternative, the legislative body of such municipality may vote to place the question on the official ballot for any regular municipal election.

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II.

The vote shall specify the provisions of the property tax exemption or credit, the amount of such exemption or credit, and the manner of its determination, as listed in paragraph I. If a majority of those voting on the question vote "yes," the exemption or credit shall take effect within the town or city, on the date set by the governing body, or in the tax year beginning April 1 following its adoption, whichever shall occur first.

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III.

A municipality may modify, if applicable, or rescind the exemption or credits provided in paragraph I in the manner described in this section.

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IV.

An amendment to a statutory provision listed in paragraph I related to an exemption or credit amount or to the eligibility or application of an exemption or credit, shall apply in a municipality which previously adopted the provision only after the municipality complies with the procedure in this section, unless otherwise expressly required by law. Source. 2003, 299:1; 299:23. 2004, 170:3. 2008, 224:3, eff. July 1, 2008. 2016, 217:2, eff. Aug. 8, 2016. 2017, 179:1, eff. Aug. 28, 2017. 2019, 327:3, eff. Oct. 15, 2019. 2021, 200:2, Pt. II, Sec. 1, eff. Oct. 9, 2021.

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Source note

Source. 2003, 299:1; 299:23. 2004, 170:3. 2008, 224:3, eff. July 1, 2008. 2016, 217:2, eff. Aug. 8, 2016. 2017, 179:1, eff. Aug. 28, 2017. 2019, 327:3, eff. Oct. 15, 2019. 2021, 200:2, Pt. II, Sec. 1, eff. Oct. 9, 2021.

Source history

  • 2003, 299:1; 299:23
  • 2004, 170:3
  • 2008, 224:3, eff. July 1, 2008
  • 2016, 217:2, eff. Aug. 8, 2016
  • 2017, 179:1, eff. Aug. 28, 2017
  • 2019, 327:3, eff. Oct. 15, 2019
  • 2021, 200:2, Pt. II, Sec. 1, eff. Oct. 9, 2021

Related materials

Bill relationships

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    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 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 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 HB1400 amend

    Enacted by the Senate and House of Representatives in General Court convened: 1 New Paragraph; Procedure for Adoption, Modification, or Rescission; Opt Out Procedure. Amend RSA 72:27-a by inserting after paragraph IV the following new paragraph: V. A property owner may opt out of contributing towards all locally adopted property tax credits or exemptions by checking the appropriate box on form PA-2

  • 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 HB1494 amend · effective 2027-04-01

    y Taxes; Standard and Optional Veterans' Tax Credit. Amend RSA 72:28, II to read as follows: II. The optional veterans' tax credit, upon adoption by a city or town pursuant to RSA 72:27-a, shall be an amount from $51 up to [$750] $1,000. The optional veterans' tax credit shall replace the standard veterans' tax credit in its entirety and shall not be in addition thereto. 96:2 Taxation; Property Taxes;

  • 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 HB1659 amend · effective 2027-04-01

    ty to equalize the valuation of property, the commissioner shall follow the procedures set forth in RSA 21-J:9-a. 2 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 72:39-c, RSA 72:62, RSA 72:66, RSA 72:70,