This RSA section is an unofficial mirror, is not legal advice, and may be incomplete, outdated, or incorrectly processed.

RSA 76:2-a · Combining Land and Building Values on the Property Tax Bill

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

Official source Copy section link

76:2-a Combining Land and Building Values on the Property Tax Bill. – In assessing all property taxes as provided in RSA 76:2, the local assessing officials shall have the option of combining land and building values in one figure on the property tax bill. Source. 1991, 386:2, eff. July 2, 1991.

Copy link

Source note

Source. 1991, 386:2, eff. July 2, 1991.

Source history

1991, 386:2, eff. July 2, 1991

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