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RSA 72:3 · Repealed by 1977, 588:12, eff. Sept. 16, 1977

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repealed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

72:3 Repealed by 1977, 588:12, eff. Sept. 16, 1977. –

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  • 2026 HB1002 amend · effective 2027-04-01

    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; Rules. Amend RSA 72:36, I to read as follows: I. The commissioner's interpretation of RSA 72:28, 72:28-b, 72:28-c, 72:29, 72:29-a, 72:30, 72:31, 72:32, 72:33, 72:34, 72:34-a, 72:35, 72:36-a, 72:37, 72:37-a, 72:37-b, 72:38-a, 72:38-b, 72:39-a

  • 2026 HB1002 amend · effective 2027-04-01

    rocedure 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; Rules. Amend R

  • 2026 HB1002 reference · effective 2027-04-01

    annually by May 1 the valuation of the property as assessed in the several towns, cities, and unincorporated places in the state including the value of property exempt pursuant to RSA 72:37, RSA 72:37-b, RSA 72:39-a, [RSA 72:62,] RSA 72:66, RSA 72:70, RSA 72:85, and RSA 72:87, property which is subject to tax relief under RSA 79-E:4, and property which is subject to tax relief under RSA 79-E:4-a or RSA 79-

  • 2026 HB1002 add · effective 2027-04-01

    luation of the property as assessed in the several towns, cities, and unincorporated places in the state including the value of property exempt pursuant to RSA 72:37, RSA 72:37-b, RSA 72:39-a, [RSA 72:62,] RSA 72:66, RSA 72:70, RSA 72:85, and RSA 72:87, property which is subject to tax relief under RSA 79-E:4, and property which is subject to tax relief under RSA 79-E:4-a or RSA 79-E:4-b, by adding to or ded

  • 2026 HB1002 amend · effective 2027-04-01

    , 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; Rules. Amend RSA 72:36, I to read as follows: I. T

  • 2026 HB1002 add · effective 2027-04-01

    May 1 the valuation of the property as assessed in the several towns, cities, and unincorporated places in the state including the value of property exempt pursuant to RSA 72:37, RSA 72:37-b, RSA 72:39-a, [RSA 72:62,] RSA 72:66, RSA 72:70, RSA 72:85, and RSA 72:87, property which is subject to tax relief under RSA 79-E:4, and property which is subject to tax relief under RSA 79-E:4-a or RSA 79-E:4-b, by add

  • 2026 HB1296 amend · effective 2026-07-01

    ly tax exemption. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 Taxation; Property Taxes; Conditions for Elderly Exemption. Amend RSA 72:39-a, I(b)-(c) to read as follows: (b) Had in the calendar year preceding said April 1 a net income from all sources, or if married, a combined net income from all sources, of not more than the respective amount applicabl

  • 2026 HB1296 reference · effective 2026-07-01

    urces, or if married, a combined net income from all sources, of not more than the respective amount applicable to each age group as determined by the city or town for purposes of RSA 72:39-b. Under no circumstances shall the amount determined by the city or town be less than [$13,400] $23,300 for a single person or [$20,400] $35,500 for married persons. The net income shall be determined by deducting from al

  • 2026 HB1397 amend

    operty Taxes; Definition Added. Amend RSA 72:29 by inserting after paragraph VII the following new paragraph: VIII. The term "abutter" shall have the same meaning as defined in RSA 672:3. 2 New Paragraph; Forest Conservation and Taxation; Notice of Intent to Cut; Notice to Abutters Required. Amend RSA 79:10 by inserting after paragraph II the following new paragraph: III. A municipal official shall

  • 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 reference · effective 2027-04-01

    e months per year to the same tenant. (3) Properties with an assessed market value below $500,000. (4) Properties owned by individuals qualifying for exemptions under RSA 72:28, RSA 72:35, or RSA 72:39-b. (b) Owners may apply for exemptions annually by April 15, using forms prescribed by the department of revenue administration. IV.(a) Owners of residential properties shall annually certify the occupan

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