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RSA 72:82 · Procedure for Adoption

Title: V: TAXATION
Chapter: 72 · PERSONS AND PROPERTY LIABLE TO TAXATION
Status: current
Official source linked: Yes

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72:82 Procedure for Adoption. –

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A municipality desiring to adopt the provisions of RSA 72:81 shall do so in accordance with the procedures set forth in RSA 72:27-a. The vote shall specify that the exemption, if granted, shall apply to all properties within the municipality if adopted in accordance with RSA 72:81, II(a) or to a specific group or groups of parcels within the municipality if adopted in accordance with RSA 72:81, II(b). The vote shall specify the maximum percentage of new assessed value to be exempted, the maximum number of years duration of the exemption following new construction, a definition of public benefit, and a reference to zoning use category definitions, if applicable. The exemption shall take effect in the tax year beginning April 1 following its adoption.

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II.

A vote adopting RSA 72:81 shall remain in effect for a maximum of 5 tax years; provided, however, that for any application which has already been granted prior to expiration of such 5 tax year period, the exemption shall continue to apply at the rate and for the duration in effect at the time it was granted. Source. 2017, 179:2, eff. Aug. 28, 2017. 2019, 221:2, eff. July 12, 2019.

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Source note

Source. 2017, 179:2, eff. Aug. 28, 2017. 2019, 221:2, eff. July 12, 2019.

Source history

2017, 179:2, eff. Aug. 28, 2017
2019, 221:2, eff. July 12, 2019

Related materials

Bill relationships

2026 HB1002 amend · effective 2027-04-01
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, 72:28-c, 72:29
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
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 72:39-c, 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 Tax Credit for Service-Connected Total Disability. Amend RSA 72:35, I-a to read as follows: I-a. The optional tax credit for service-connected permanent and
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
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 72:60-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; Person and Property Liable to Taxation; Interpretation; Rules. Amend RSA 72:36, I to read as follows: I. The commissioner's interpretation of RSA 72
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