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RSA 75:8 · Revised Inventory

75:8 Revised Inventory. –

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I.

Annually, and in accordance with state assessing guidelines, the assessors and selectmen shall adjust assessments to reflect changes and to correct any errors in existing appraisals so that all assessments are reasonably proportional within that municipality. All adjusted assessments shall be included in the inventory of that municipality and shall be sworn to in accordance with RSA 75:7.

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II.

Assessors and selectmen shall consider adjusting assessments for any properties that:

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(a)

They know or believe have had a material physical change;

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(b)

Changed in ownership;

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(c)

Have undergone zoning changes;

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(d)

Have undergone changes to exemptions, credits or abatements;

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(e)

Have undergone subdivision, boundary line adjustments, or mergers; or

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(f)

Have undergone other changes affecting value. Source. 1876, 27:1. GL 56:11. PS 58:7. PL 63:7. RL 76:8. RSA 75:8. 1969, 23:7. 2001, 158:53. 2003, 307:13, eff. July 1, 2003. 2022, 163:1, eff. Aug. 6, 2022.

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Source note

Source. 1876, 27:1. GL 56:11. PS 58:7. PL 63:7. RL 76:8. RSA 75:8. 1969, 23:7. 2001, 158:53. 2003, 307:13, eff. July 1, 2003. 2022, 163:1, eff. Aug. 6, 2022.

Source history

  • 1876, 27:1. GL 56:11. PS 58:7. PL 63:7. RL 76:8. RSA 75:8
  • 1969, 23:7
  • 2001, 158:53
  • 2003, 307:13, eff. July 1, 2003
  • 2022, 163:1, eff. Aug. 6, 2022

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 reference

    official ballot system, the question of adoption shall be placed on the official ballot at the annual town meeting as follows: “Shall this municipality adopt the provisions of RSA 75:8-d, requiring the municipality to mail a general notice to property owners within 14 days whenever a change in the property’s assessment exceeds $1,000, except in a year in which a full municipality-wide revaluation is con

  • 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 HB1581-FN reference

    official ballot system, the question of adoption shall be placed on the official ballot at the annual town meeting as follows: “Shall this municipality adopt the provisions of RSA 75:8-d, requiring the municipality to mail a general notice to property owners within 14 days whenever a change in the property’s assessment exceeds $1,000, except in a year in which a full municipality-wide revaluation is con

  • 2026 HB1663 reference

    all apply to employers with 25 or more employees. 275:85 Enforcement. The labor commissioner shall have the power and it shall be his or her duty to enforce the provisions of RSA 275:84 through appropriate actions in response to complaints. 2 Effective Date. This act shall take effect 60 days after its passage. HELPFUL LINKS Redistricting Information Ethics Committee Statutory/Study Committees Vot

  • 2026 HB244 amend · effective 2026-07-01

    ding of the proposal. 51 Filing of Zoning Ordinances, Historic District Ordinances, Building Codes, Subdivision Regulations, Site Plan Review Regulations, and Amendments. Amend RSA 675:8 to read as follows: 675:8 Filing of Zoning Ordinances, Historic District Ordinances[, Building Codes], Subdivision Regulations, Site Plan Review Regulations, and Amendments. All zoning ordinances, historic district o

  • 2025 HB71 amend

    tracts or contract amendments entered into on or after the effective date of that section. 265:4 Appraisal of Taxable Property; Annual Appraisal; Municipalities Over 10,000; 45-Day Notice of Revaluation. Amend RSA 75:8-b to read as follows: 75:8-b Annual Appraisal; Municipalities Over 10,000. Except when assessing real estate under RSA 75:8-a, any municipality with a population over 10,000 as determined pursuant to RSA 78-A:25

  • 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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