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RSA 76:1-a · Definitions

Title
V: TAXATION
Chapter
76 · APPORTIONMENT, ASSESSMENT AND ABATEMENT OF TAXES
Status
current
Official source linked
Yes
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76:1-a Definitions. – In this chapter:

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I.

"Date of the final tax bill" means:

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(a)

In towns that bill annually, the date the town mails the tax bills to the taxpayers;

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(b)

In towns that bill semiannually, pursuant to RSA 76:15-a, the date the town mails the second tax bill to the taxpayers;

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(c)

In towns operating with an optional fiscal year, pursuant to RSA 31:94-a or a special legislative act, the date the town mails the first tax bill to the taxpayers, provided that first tax bill establishes the total tax liability for the tax year and the bill includes notice that abatements must be sought from the first bill; and

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(d)

Notwithstanding subparagraph (c), in municipalities that bill quarterly, pursuant to RSA 76:15-aa, the last date the municipality mails to the taxpayers the quarterly tax bill due January 2.

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II.

"Date of notice of tax," except for abatement requests and appeals under RSA 79-A:10, means the date the board of tax and land appeals determines to be the last mailing date of the final tax bill for which relief is sought.

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III.

"Date of notice of tax" for abatement requests and appeals under RSA 79-A:10 for the abatement of the land-use-change tax means the date the taxing district mails the land-use-change tax bill to the taxpayer. Source. 1995, 265:13. 2004, 153:3. 2008, 40:1, eff. July 11, 2008. Assessment

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Source note

Source. 1995, 265:13. 2004, 153:3. 2008, 40:1, eff. July 11, 2008. Assessment

Source history

  • 1995, 265:13
  • 2004, 153:3
  • 2008, 40:1, eff. July 11, 2008. Assessment

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-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 HB1655 amend · effective 2026-07-01

    te owned dams. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Subdivision; Shorefront Property Fee for State-Owned Dams. Amend RSA 76 by inserting after section 21 the following new subdivision: Shorefront Property Fee for State-Owned Dams 76:22 Fee for Waterfront Property on Waterbody Impounded by State-Owned Dam. I. The department of revenue ad

  • 2026 HB1655-FN amend · effective 2026-07-01

    te owned dams. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Subdivision; Shorefront Property Fee for State-Owned Dams. Amend RSA 76 by inserting after section 21 the following new subdivision: Shorefront Property Fee for State-Owned Dams 76:22 Fee for Waterfront Property on Waterbody Impounded by State-Owned Dam. I. The department of revenue ad

  • 2026 HB1708 amend · effective 2027-07-01

    d as follows: The following procedures shall apply in determining the equalization of property within the cities, towns, and unincorporated places required by RSA 21-J:3, XIII or RSA 76, but shall not affect a municipality's requirements for inventory of property and assessment of taxes as of April 1: 3 Taxation; Business Profits Tax; Imposition of Tax. Amend RSA 77-A:2, III to read as follows: I

  • 2026 HB1708-FN amend · effective 2027-07-01

    d as follows: The following procedures shall apply in determining the equalization of property within the cities, towns, and unincorporated places required by RSA 21-J:3, XIII or RSA 76, but shall not affect a municipality's requirements for inventory of property and assessment of taxes as of April 1: 3 Taxation; Business Profits Tax; Imposition of Tax. Amend RSA 77-A:2, III to read as follows: I

  • 2026 HB1786 amend · effective 2027-01-01

    d in RSA 21-W:7. (412) The regional planning commission housing assessment support fund established in RSA 21-W:8. 5 New Subdivision; Non-Homestead Property Assessment. Amend RSA 76 by inserting after section 21 the following new subdivision: Non-Homestead Property Assessment 76:22 Non-Homestead Property Assessment. I. A non-homestead property assessment is hereby established on residentia

  • 2026 HB1786-FN amend · effective 2027-01-01

    d in RSA 21-W:7. (412) The regional planning commission housing assessment support fund established in RSA 21-W:8. 5 New Subdivision; Non-Homestead Property Assessment. Amend RSA 76 by inserting after section 21 the following new subdivision: Non-Homestead Property Assessment 76:22 Non-Homestead Property Assessment. I. A non-homestead property assessment is hereby established on residentia

  • 2026 HB1787 reference

    s a homestead or interest in a homestead subject to the uniform statewide education property tax; (b) Resides in such homestead on the date of the final tax bill, as defined in RSA 76:1-a, for the year for which the claim is made, except such persons who are on active duty in the United States armed forces or are temporarily away from such homestead but maintain the homestead as a primary domicile; and

  • 2026 HB1787-FN reference

    s a homestead or interest in a homestead subject to the uniform statewide education property tax; (b) Resides in such homestead on the date of the final tax bill, as defined in RSA 76:1-a, for the year for which the claim is made, except such persons who are on active duty in the United States armed forces or are temporarily away from such homestead but maintain the homestead as a primary domicile; and

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