RSA 72:30 · Proration of Tax Credit

Source history

• 1947, 240:1, par. 29-a
• 1949, 167:2. RSA 72:30
• 1955, 289:2
• 1967, 219:4
• 1991, 70:14
• 2003, 299:4, eff. April 1, 2003
• 2016, 217:4, eff. Aug. 8, 2016

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