RSA 72:39 · Repealed by 1996, 140:10, I, eff. Jan. 1, 1998

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Bill relationships

• 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 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 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 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

  ear 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 occupancy status of the

• 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 reference · effective 2027-04-01

  ear 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 occupancy status of the

• 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 add · effective 2027-04-01

  e 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 72:39-c, 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 deduc

Opinions and discipline decisions mentioning this RSA

• 2012-252, Appeal of City of Nashua Supreme Court opinion · April 12, 2013
• 2001-453, HILDA PENNELLI v. TOWN OF PELHAM Supreme Court opinion · September 18, 2002