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RSA 75:2 · Distinct Interests

Title
V: TAXATION
Chapter
75 · APPRAISAL OF TAXABLE PROPERTY
Status
current
Official source linked
Yes
Official source Copy section link

75:2 Distinct Interests. – Whenever it shall appear to the selectmen that several persons are owners of distinct interests in the same real estate, or that one person is owner of land and another is the owner of any building, timber, or wood standing thereon, or ores or minerals therein, they may, upon request, appraise such interests and assess the same to the owners thereof separately, except as provided in RSA 75:3. Source. RS 42:2. CS 44:2. 1852, 1291:1. GS 52:2. GL 56:2. PS 58:2. PL 63:2. 1937, 116:1. RL 76:2.

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Source note

Source. RS 42:2. CS 44:2. 1852, 1291:1. GS 52:2. GL 56:2. PS 58:2. PL 63:2. 1937, 116:1. RL 76:2.

Source history

  • 1852, 1291:1. GS 52:2. GL 56:2. PS 58:2. PL 63:2
  • 1937, 116:1. RL 76:2
  • RS 42:2. CS 44:2

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

  • 2026 HB244 amend · effective 2026-07-01

    674:16, and historic district ordinances proposed under RSA 674:46 [and building codes proposed under RSA 674:51] shall be adopted in accordance with the procedures required under RSA 675:2-5. 42 Method of Enactment in Cities and Towns Operating Under Town Council Form of Government. Amend the subdivision heading preceding RSA 675:2 and RSA 675:2 to read as follows: Zoning Ordinance[,] and Historic Distri

  • 2026 HB244 amend · effective 2026-07-01

    h the procedures required under RSA 675:2-5. 42 Method of Enactment in Cities and Towns Operating Under Town Council Form of Government. Amend the subdivision heading preceding RSA 675:2 and RSA 675:2 to read as follows: Zoning Ordinance[,] and Historic District Ordinance [and Building Code] Enactment Procedures 675:2 Method of Enactment in Cities and Towns Operating Under Town Council Form of Govern

  • 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

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