RSA 72:7 · Buildings, Etc

Source history

• 1917, 6:1. PL 60:6. RL 73:8. RSA 72:7
• 1970, 5:3, eff. Mar. 31, 1970
• RS 39:2. CS 41:2. GS 49:3. GL 53:3. PS 55:3

Related materials

Bill relationships

• 2026 HB1002 reference · effective 2027-04-01

  ty subject to a payment in lieu of taxes agreement under RSA 72:74 and combined heat and power agricultural facility property subject to a payment in lieu of taxes agreement under RSA 72:74-a, as may be equitable and just, so that any public taxes that may be apportioned among them shall be equal and just. In carrying out the duty to equalize the valuation of property, the commissioner shall follow the proce

• 2026 HB1002 amend · effective 2027-04-01

  . 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. The commissioner's interpretation of RSA 72:28, 72:28-b, 72:

• 2026 HB1002 add · effective 2027-04-01

  n 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 aggregate valuation

• 2026 HB1002 reference · effective 2027-04-01

  ities, and unincorporated places receive taxes or payments in lieu of taxes, including renewable generation facility property subject to a payment in lieu of taxes agreement under RSA 72:74 and combined heat and power agricultural facility property subject to a payment in lieu of taxes agreement under RSA 72:74-a, as may be equitable and just, so that any public taxes that may be apportioned among them sha

• 2026 HB1028 amend · effective 2026-07-01

  se of Representatives in General Court convened: 1 Taxation; Payment in Lieu of Taxes for Renewable Generation Facilities; Definition of Renewable Generation Facility. Amend RSA 72:73 to read as follows: 72:73 Definition of Renewable Generation Facility. In this subdivision, "renewable generation facility" means a facility which produces electric energy for resale solely by the exclusive use, as a p

• 2026 HB1246 reference

  at no more than one appointed or elected member of the planning board shall serve on the conservation commission, the local governing body, or a local land use board as defined in RSA 672:7. A member who also serves on a zoning board of adjustment shall recuse from voting on any matter previously decided by that board in a quasi-judicial capacity in which the member participated as a voting member. 33:2 E

• 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 HB1625 reference · effective 2026-07-01

  re attached or detached, occupied by owners, tenants, or vacant, utilized as short-term rentals, as defined in RSA 48-A:1, converted from preexisting structures in accordance with RSA 672:72, meet the definition of "affordable” or “workforce housing,” as defined in RSA 674:58, and meet the definition manufactured housing, as defined by RSA 674:31; and (2) Compile any other information that will help the st

• 2026 HB1625-FN reference · effective 2026-07-01

  re attached or detached, occupied by owners, tenants, or vacant, utilized as short-term rentals, as defined in RSA 48-A:1, converted from preexisting structures in accordance with RSA 672:72, meet the definition of "affordable” or “workforce housing,” as defined in RSA 674:58, and meet the definition manufactured housing, as defined by RSA 674:31; and (2) Compile any other information that will help the st

Opinions and discipline decisions mentioning this RSA

• 2015-0400, Everett Ashton, Inc. v. City of Concord Supreme Court opinion · April 29, 2016
• 2013-0504, Appeal of Coos County Commissioners o/b/o the Unincorporated Places of Dixville, NH and Millsfield, NH Supreme Court opinion · June 18, 2014
• 2007-065, GREEN MEADOWS MOBILE HOMES & a. v. CITY OF CONCORD Supreme Court opinion · October 31, 2007
• 2001-453, HILDA PENNELLI v. TOWN OF PELHAM Supreme Court opinion · September 18, 2002