This RSA section is an unofficial mirror, is not legal advice, and may be incomplete, outdated, or incorrectly processed.

RSA 76:15-c · Collection of Property Taxes in Certain Municipalities

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

Official source Copy section link

76:15-c Collection of Property Taxes in Certain Municipalities. –

Copy link

Any municipality with a fiscal year of July 1 to June 30 of the following year which collects its property taxes semi-annually in December and June may adopt the provisions of this section by majority vote of the legislative body of the municipality. Prior to the vote each municipality shall hold a public hearing on the adoption of these provisions. If adopted by the municipality, the provisions of this section shall be effective on April 1 following the vote.

Copy link

II.

If the provisions of this section are adopted by the municipality, the municipality shall begin adjusting the 2 due dates for the partial payment and the payment of taxes forward one month a year for 6 years until the final collection dates are on July 1 for the partial payment and December 1 for the balance of the payment for the year of assessment, still funding the period from July 1 through June 30 of the following year. During the conversion years a partial payment of the taxes assessed on April 1 in any year shall be computed by taking the prior year's assessed value times 1/2 of the prior year's tax rate; provided, however, that whenever it shall appear to the assessor that certain individual properties have physically changed in valuation, the assessor may use the current year's assessed value times 1/2 of the previous year's tax rate to compute the partial payment.

Copy link

III.

Interest charged on all taxes not paid on or before the date they are due shall be at the rate prescribed in RSA 76:13. Interest shall accrue after the due dates of each payment due.

Copy link

IV.

For purposes of abatement filing periods, the mailing date for the final notice of tax for second payment of taxes shall be used for calculating the period.

Copy link

After completion of the conversion years, RSA 76:15-a shall regulate the assessment and collection of property taxes. Source. 1994, 90:1, eff. July 5, 1994. Abatement

Copy link

Source note

Source. 1994, 90:1, eff. July 5, 1994. Abatement

Source history

1994, 90:1, eff. July 5, 1994. Abatement

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 SB601 reference · effective 2026-07-01
w Hampshire retirement system by the commissioner of revenue administration. The commissioner shall first credit the amount to the education trust fund as state tax revenue under RSA 76, and then disburse such amounts to the retirement system in accordance with this section. The commissioner shall make such distribution on a quarterly basis, or on another schedule as the commissioner, the state treasu
2026 SB601-FN reference · effective 2026-07-01
w Hampshire retirement system by the commissioner of revenue administration. The commissioner shall first credit the amount to the education trust fund as state tax revenue under RSA 76, and then disburse such amounts to the retirement system in accordance with this section. The commissioner shall make such distribution on a quarterly basis, or on another schedule as the commissioner, the state treasu