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RSA 75:11 · Appraisal of Residences

Title
V: TAXATION
Chapter
75 · APPRAISAL OF TAXABLE PROPERTY
Status
current
Official source linked
Yes
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75:11 Appraisal of Residences. – [Paragraph I effective until April 1, 2026; see also paragraph I set out below.]

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I.

The owner of record of any residence located in an industrial or commercial zone may apply on or before April 15 of each year to the selectmen or assessors, on a form prepared by the selectmen or assessors, for a special appraisal of the residence for that year, based upon its value at its current use as a residence. After the initial application, reapplication may be made on a form which shall be sent to the applicant by the assessing officials with the inventory blank. If any owner shall satisfy the assessing officials that the owner was prevented by accident, mistake or misfortune from filing said application on or before April 15, the officials may receive the application at a later date and classify the residence under this section; but no such application shall be received after the local tax rate has been approved by the commissioner of revenue administration for that year. [Paragraph I effective April 1, 2026; see also paragraph I set out above.]

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I.

The owner of record of any residence located in an industrial or commercial zone may apply on or before April 15 of any year to the selectmen or assessors, on a form prepared by the selectmen or assessors, for a special appraisal of the residence, based upon its value at its current use as a residence. After the initial application, reapplication shall not be required. If any owner shall satisfy the assessing officials that the owner was prevented by accident, mistake or misfortune from filing said application on or before April 15, the officials may receive the application at a later date and classify the residence under this section; but no such application shall be received after the local tax rate has been approved by the commissioner of revenue administration for that year.

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II.

The assessing officials shall notify the applicant on a form provided by the commissioner of revenue administration no later than July 1, or within 15 days if the application is filed after July 1, of their decision to classify or refusal to classify the applicant's residence by delivery of such notification to the applicant in person or by mailing such notification to the applicant's last and usual place of abode.

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III.

Prior to July 1 each year, the assessing officials shall determine if previously classified residences have been reapplied or have undergone a change in use. A list of all classified residences and their owners in each town or city shall be filed by the respective assessing officials each year. Such list shall be part of the inventory and subject to inspection as provided in RSA 76:7.

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IV.

The commissioner shall execute such other forms, procedures, and regulations as are needed to assure a fair opportunity for owners to qualify under this chapter and to assure compliance of uses on classified property.

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V.

[Repealed.]

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VI.

The selectmen or assessors shall make such a special appraisal of any eligible residence whose owner correctly applies in accordance with paragraph I, and shall assess the tax for that year on that special appraisal. [Paragraph VII effective until April 1, 2026; see also paragraph VII set out below.]

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VII.

Whenever the owner of a residence which has been classified as an eligible residence shall fail to reapply for a current use assessment, the property shall be assessed at its RSA 75:1 value for that year. [Paragraph VII effective April 1, 2026; see also paragraph VII set out above.]

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VII.

[Repealed.] Source. 1977, 538:2. 1995, 291:4. 2004, 242:2, eff. June 15, 2004. 2025, 87:1, 2, eff. April 1, 2026.

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Source note

Source. 1977, 538:2. 1995, 291:4. 2004, 242:2, eff. June 15, 2004. 2025, 87:1, 2, eff. April 1, 2026.

Source history

  • 1977, 538:2
  • 1995, 291:4
  • 2004, 242:2, eff. June 15, 2004
  • 2025, 87:1, 2, eff. April 1, 2026

Related materials

Bill relationships

  • 2026 HB1380 amend · effective 2026-07-01

    of property tax assessment shall be deemed to mean “replacement or cost-based value” after July 1, 2026. 4 New Sections; Transition to Replacement or Cost-Based Value. Amend RSA 75 by inserting after section 1-a the following new sections: 75:1-b Transition to Replacement or Cost-Based Value. I. For the tax assessments used to produce the December 2026 final tax bills, each municipality sh

  • 2026 HB1380-L amend · effective 2026-07-01

    of property tax assessment shall be deemed to mean “replacement or cost-based value” after July 1, 2026. 4 New Sections; Transition to Replacement or Cost-Based Value. Amend RSA 75 by inserting after section 1-a the following new sections: 75:1-b Transition to Replacement or Cost-Based Value. I. For the tax assessments used to produce the December 2026 final tax bills, each municipality sh

  • 2026 HB1417 reference · effective 2027-01-01

    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 appeals may challenge the apportionment between land and improvement values as well as total value. 76:30 Administration; T

  • 2026 HB1417-FN reference · effective 2027-01-01

    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 appeals may challenge the apportionment between land and improvement values as well as total value. 76:30 Administration; T

  • 2026 HB1581 amend

    ts. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Section; Appraisal of Taxable Property; Property Value Notice Option. Amend RSA 75 by inserting after section 8-c the following new section: 75:8-d Property Value Notice Option. I. Municipalities may vote to adopt a property value notice option by majority vote of the legislative body. Such opt

  • 2026 HB1581-FN amend

    ts. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Section; Appraisal of Taxable Property; Property Value Notice Option. Amend RSA 75 by inserting after section 8-c the following new section: 75:8-d Property Value Notice Option. I. Municipalities may vote to adopt a property value notice option by majority vote of the legislative body. Such opt

  • 2025 HB71 add

    the 2 places where the municipality regularly posts notices of its governing body meetings, or by any other means deemed appropriate by the governing body. 265:5 New Section; Five-Year Valuation Notice. Amend RSA 75 by inserting after section 8-b the following new section: 75:8-c Five Year Valuation Notice. Any municipality that conducts a reappraisal of property pursuant to RSA 75:8-a shall provide notification of change