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RSA 76:1 · Apportionment

Title
V: TAXATION
Chapter
76 · APPORTIONMENT, ASSESSMENT AND ABATEMENT OF TAXES
Status
current
Official source linked
Yes
Official source Copy section link

76:1 Apportionment. – An apportionment of public taxes according to the equalized valuation of the towns, cities and unincorporated places shall be made annually by the commissioner of revenue administration. Within 10 days after such apportionment shall be made, the commissioner shall report such apportionment to the secretary of state and such apportionment shall be effective as of the date of said filing. Source. GS 12:1. GL 13:1. PS 14:1. PL 13:1. 1933, 50:6. RL 20:1. RSA 76:1. 1967, 327:1. 1973, 544:8. 1978, 48:3, eff. Aug. 26, 1978.

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Source note

Source. GS 12:1. GL 13:1. PS 14:1. PL 13:1. 1933, 50:6. RL 20:1. RSA 76:1. 1967, 327:1. 1973, 544:8. 1978, 48:3, eff. Aug. 26, 1978.

Source history

  • 1933, 50:6. RL 20:1. RSA 76:1
  • 1967, 327:1
  • 1973, 544:8
  • 1978, 48:3, eff. Aug. 26, 1978
  • GS 12:1. GL 13:1. PS 14:1. PL 13:1

Related materials

Bill relationships

  • 2026 HB1380 amend · effective 2026-07-01

    placement or cost-based assessment of their property has been improperly calculated may appeal such assessment under the same procedures and deadlines established under RSA 75 and RSA 76. The department of revenue administration shall develop and publish a standard appeal form and guidance for use during the transition period and thereafter. 5 New Section; Annual Report. Amend RSA 75 by inserting

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

    placement or cost-based assessment of their property has been improperly calculated may appeal such assessment under the same procedures and deadlines established under RSA 75 and RSA 76. The department of revenue administration shall develop and publish a standard appeal form and guidance for use during the transition period and thereafter. 5 New Section; Annual Report. Amend RSA 75 by inserting

  • 2026 HB1417 amend · effective 2027-01-01

    cient land use, expand housing supply, reduce blight and vacancy, and shift the tax burden away from building investment. 2 New Subdivision; Land Value Taxation System. Amend RSA 76 by inserting after section 21 the following new subdivision: Land Value Taxation System 76:22 Definitions. In this subdivision: I. “Land value” means the assessed value of a parcel of real property exclusive o

  • 2026 HB1417 reference · effective 2027-01-01

    g 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; Training; Grants.

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

    cient land use, expand housing supply, reduce blight and vacancy, and shift the tax burden away from building investment. 2 New Subdivision; Land Value Taxation System. Amend RSA 76 by inserting after section 21 the following new subdivision: Land Value Taxation System 76:22 Definitions. In this subdivision: I. “Land value” means the assessed value of a parcel of real property exclusive o

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

    g 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; Training; Grants.

  • 2026 HB1516 amend · effective 2027-04-01

    nacted by the Senate and House of Representatives in General Court convened: 1 New Paragraph; Taxation; Apportionment, Assessment, and Abatement of Taxes; Information. Amend RSA 76:11-a by inserting after paragraph II the following new paragraph: II-a.(a) This paragraph shall only apply to municipalities that adopt the question posed in subparagraph (b) by majority vote of the legislative body. (b

  • 2026 HB1516-FN amend · effective 2027-04-01

    nacted by the Senate and House of Representatives in General Court convened: 1 New Paragraph; Taxation; Apportionment, Assessment, and Abatement of Taxes; Information. Amend RSA 76:11-a by inserting after paragraph II the following new paragraph: II-a.(a) This paragraph shall only apply to municipalities that adopt the question posed in subparagraph (b) by majority vote of the legislative body. (b

  • 2026 HB1584 amend · effective 2027-01-01

    care scholarship program pursuant to RSA 167:83, II(r)(4), and the remainder shall be deposited in the general fund. 4 Alcoholic Beverages; The Liquor Commission; Funds. Amend RSA 176:16, I to read as follows: I. Except as provided in paragraph II, the state treasurer shall credit all gross revenue derived by the commission from the sale of liquor, or from license fees, and interest received on such

  • 2026 HB1584-FN amend · effective 2027-01-01

    care scholarship program pursuant to RSA 167:83, II(r)(4), and the remainder shall be deposited in the general fund. 4 Alcoholic Beverages; The Liquor Commission; Funds. Amend RSA 176:16, I to read as follows: I. Except as provided in paragraph II, the state treasurer shall credit all gross revenue derived by the commission from the sale of liquor, or from license fees, and interest received on such

  • 2026 HB1618 repeal · effective 2027-01-01

    s service facility[, as defined in RSA 12-K:2]. 6 Repeal. The following are repealed: I. RSA 12-K, relative to the deployment of personal wireless service facilities. II. RSA 676:13, relative to building permits for person wireless service facilities. 7 Effective Date. This act shall take effect January 1, 2027. LBA 26-2644 12/9/25 HB 1618-FN- FISCAL NOTE AS INTRODUCED AN ACT pr

  • 2026 HB1618-FN repeal · effective 2027-01-01

    s service facility[, as defined in RSA 12-K:2]. 6 Repeal. The following are repealed: I. RSA 12-K, relative to the deployment of personal wireless service facilities. II. RSA 676:13, relative to building permits for person wireless service facilities. 7 Effective Date. This act shall take effect January 1, 2027. LBA 26-2644 12/9/25 HB 1618-FN- FISCAL NOTE AS INTRODUCED AN ACT pr

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