RSA 76:3 · Education Tax

Source history

• 1878, 23:5. GL 13:2. PS 14:2. PL 13:2. RL 20:2
• 1999, 17:14; 338:2
• 2001, 158:18
• 2003, 241:2
• 2004, 195:2, 3
• 2005, 257:2
• 2008, 173:15, eff. July 1, 2009

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 add · effective 2027-01-01

  ration the sum of $1 for the fiscal year ending June 30, 2027, for the purpose of implementing and supporting the municipal land value tax program established in RSA 76:22 through RSA 76:33. The governor is authorized to draw a warrant for said sum out of any money in the treasury not otherwise appropriated. 4 Effective Date. This act shall take effect January 1, 2027. LBA 26-3186 11/24/25

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

  ration the sum of $1 for the fiscal year ending June 30, 2027, for the purpose of implementing and supporting the municipal land value tax program established in RSA 76:22 through RSA 76:33. The governor is authorized to draw a warrant for said sum out of any money in the treasury not otherwise appropriated. 4 Effective Date. This act shall take effect January 1, 2027. LBA 26-3186 11/24/25

• 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 repeal · effective 2027-07-01

  surer by October 1 of that year for deposit in the education trust fund established by RSA 198:39. 7 Taxation; Apportionment, Assessment and Abatement of Taxes; Education Tax RSA 76:3 is repealed and reenacted to read as follows: I. For the fiscal year beginning July 1, 2026, the commissioner of the department of revenue administration shall set the education tax rate at a level sufficient to gener

• 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 HB1708-FN repeal · effective 2027-07-01

  surer by October 1 of that year for deposit in the education trust fund established by RSA 198:39. 7 Taxation; Apportionment, Assessment and Abatement of Taxes; Education Tax RSA 76:3 is repealed and reenacted to read as follows: I. For the fiscal year beginning July 1, 2026, the commissioner of the department of revenue administration shall set the education tax rate at a level sufficient to gener

Opinions and discipline decisions mentioning this RSA

• 2025 N.H. 27, Rand v. State Supreme Court opinion · June 10, 2025
• 2019-0500, Contoocook Valley School District & a. v. State of New Hampshire & a. Supreme Court opinion · March 23, 2021
• 2005-934, GAIL C. NADEAU 1994 TRUST & a. v. CITY OF PORTSMOUTH & a. Supreme Court opinion · August 17, 2007