RSA 76:5 · What Taxes Assessed

Source history

• 1993, 350:4
• 1999, 17:15; 338:3
• 2001, 158:62; 297:18
• 2003, 307:12, eff. July 1, 2003
• RS 43:3. CS 45:3. GS 53:3. GL 57:3. PS 59:2. PL 64:2. RL 77:2. RSA 76:5

Related materials

Bill relationships

• 2026 HB1145 reference

  r an affordable housing investment fee ordinance may be appealed in the same manner provided by statute for appeals from the officer or board making that decision, as set forth in RSA 676:5, RSA 677:2 through 14, or RSA 677:15, respectively. (d) The ordinance may also provide for a waiver process, including the criteria for the granting of such a waiver. (e) Neither the adoption of an affordable housing

• 2026 HB1145-FN reference

  r an affordable housing investment fee ordinance may be appealed in the same manner provided by statute for appeals from the officer or board making that decision, as set forth in RSA 676:5, RSA 677:2 through 14, or RSA 677:15, respectively. (d) The ordinance may also provide for a waiver process, including the criteria for the granting of such a waiver. (e) Neither the adoption of an affordable housing

• 2026 HB1351 reference · effective 2027-01-01

  s enforceable under contract law. 674:87 Appeals. An aggrieved person may appeal an adverse determination under this subdivision to the zoning board of adjustment pursuant to RSA 676:5. 3 Preemption. Notwithstanding any ordinance, regulation, or policy to the contrary, the provisions of this subdivision shall govern home-based businesses statewide. Any municipal ordinance, regulation, or policy i

• 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