RSA 72:6 · Real Estate

Source history

• 1869, 37:1
• 1871, 11:1. GL 53:2
• 1879, 50:1
• 1883, 89:1
• 1889, 22:1. PS 55:2
• 1923, 70:2. PL 60:5. RL 73:7
• 1945, 50:1
• 1951, 23:1. RSA 72:6
• 1957, 202:1, eff. April 1, 1958
• RS 39:2. CS 41:2. GS 49:2

Related materials

Bill relationships

• 2026 HB1002 repeal · effective 2027-04-01

  4-a, 72:35, 72:36-a, 72:37, 72:37-a, 72:37-b, 72:38-a, 72:38-b, 72:39-a, 72:39-b, 72:41, [72:62,] 72:66, 72:70; 72:85, and 72:87; and 4 Repeal. The following are repealed: I. RSA 72:61, relative to the definition of solar energy systems. II. RSA 72:62, relative to the tax exemption for solar energy systems. III. RSA 72:64, relative to the solar energy system tax exemption. 5 Effective Date. Thi

• 2026 HB1002 add · effective 2027-04-01

  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 deducting from the aggregat

• 2026 HB1002 add · effective 2027-04-01

  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 deducting from

• 2026 HB1002 repeal · effective 2027-04-01

  l. The following are repealed: I. RSA 72:61, relative to the definition of solar energy systems. II. RSA 72:62, relative to the tax exemption for solar energy systems. III. RSA 72:64, relative to the solar energy system tax exemption. 5 Effective Date. This act shall take effect April 1, 2027. HELPFUL LINKS Redistricting Information Ethics Committee Statutory/Study Committees Voting Records Pas

• 2026 HB1144 amend · effective 2027-07-01

  vation Area. Amend the introductory paragraph of RSA 72-B:1, I to read as follows: I. Earth, as defined in RSA 155-E:1, I, shall be exempt from taxation as real property under RSA 72:6 and RSA 72:13. An excavation tax shall be assessed upon the excavation of earth against an owner as defined in RSA 72-B:2, VIII. Such tax shall be assessed at the rate of [$.02] $0.04 per cubic yard of earth excavated.

• 2026 HB1144-FN amend · effective 2027-07-01

  vation Area. Amend the introductory paragraph of RSA 72-B:1, I to read as follows: I. Earth, as defined in RSA 155-E:1, I, shall be exempt from taxation as real property under RSA 72:6 and RSA 72:13. An excavation tax shall be assessed upon the excavation of earth against an owner as defined in RSA 72-B:2, VIII. Such tax shall be assessed at the rate of [$.02] $0.04 per cubic yard of earth excavated.

• 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

Opinions and discipline decisions mentioning this RSA

• 2018-0570, Northern New England Telephone Operations, LLC d/b/a FairPoint Communications - NNE v. Town of Acworth Supreme Court opinion · November 6, 2020
• 2016-0305, Segtel, Inc. v. City of Nashua Supreme Court opinion · June 9, 2017
• 2016-0151, DirecTV, Inc. v. Town of New Hampton Supreme Court opinion · May 26, 2017
• 2014-0739, Signal Aviation Services, Inc. v. City of Lebanon Supreme Court opinion · June 28, 2016
• 2013-0221, Northern New England Telephone Operations, LLC d/b/a FairPoint Communications-NNE v. City of Concord Supreme Court opinion · August 29, 2014
• 2007-091, VERIZON NEW ENGLAND, INC. v. CITY OF ROCHESTER Supreme Court opinion · December 28, 2007
• 2002-470, TOWN OF OSSIPEE v. WHITTIER LIFTS TRUST & a. Supreme Court opinion · July 8, 2003