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RSA 78-B:1 · Transfer Tax

Title
V: TAXATION
Chapter
78-B · TAX ON TRANSFER OF REAL PROPERTY
Status
current
Official source linked
Yes
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78-B:1 Transfer Tax. –

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I.

(a) A tax is imposed upon the sale, granting and transfer of real estate and any interest therein including transfers by operation of law. Each sale, grant and transfer of real estate, and each sale, grant and transfer of an interest in real estate shall be presumed taxable unless it is specifically exempt from taxation under RSA 78-B:2.

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(b)

The rate of the tax is $.75 per $100, or fractional part thereof, of the price or consideration for such sale, grant, or transfer; except that where the price or consideration is $4,000 or less there shall be a minimum tax of $20. The tax imposed shall be computed to the nearest whole dollar.

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II.

[Repealed.]

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III.

This section shall be construed in all respects so as to meet all constitutional requirements. If any provision or clause of this section is held invalid, such invalidity shall not affect other provisions of the section.

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IV.

For the purposes of this chapter, manufactured housing, as defined by RSA 674:31, shall be deemed real estate at such time as it is placed on a site and tied into required utilities. Source. 1967, 320:1. 1969, 48:1. 1972, 53:1. 1977, 495:1; 600:75. 1983, 230:7. 1989, 197:1; 416:1, 3. 1991, 362:2. 1999, 17:32, 33, eff. July 1, 1999.

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Source note

Source. 1967, 320:1. 1969, 48:1. 1972, 53:1. 1977, 495:1; 600:75. 1983, 230:7. 1989, 197:1; 416:1, 3. 1991, 362:2. 1999, 17:32, 33, eff. July 1, 1999.

Source history

  • 1967, 320:1
  • 1969, 48:1
  • 1972, 53:1
  • 1977, 495:1; 600:75
  • 1983, 230:7
  • 1989, 197:1; 416:1, 3
  • 1991, 362:2
  • 1999, 17:32, 33, eff. July 1, 1999

Related materials

Bill relationships

  • 2026 HB1546 amend · effective 2027-01-01

    te and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under [RSA 77-A,] RSA 77-E, RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exemptions From Certain Repor

  • 2026 HB1546-FN amend · effective 2027-01-01

    te and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under [RSA 77-A,] RSA 77-E, RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exemptions From Certain Repor

  • 2026 HB1629 amend · effective 2027-07-01

    te and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under RSA 77-A, [RSA 77-E,] RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exemptions From Certain Rep

  • 2026 HB1629-FN amend · effective 2027-07-01

    te and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under RSA 77-A, [RSA 77-E,] RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exemptions From Certain Rep

  • 2026 HB1707 amend · effective 2027-04-01

    d on that property to any municipality, city, town, village, or unincorporated place. 2 New Section; Taxation; Tax on Transfer of Real Property; Transfer Tax Exemption. Amend RSA 78-B by inserting after section 13 the following new section: 78-B:14 Transfer Tax Exemption. I. There shall be a one-time exemption allowed against the entirety of the tax due under this chapter in any given tax yea

  • 2026 HB1707-FN amend · effective 2027-04-01

    d on that property to any municipality, city, town, village, or unincorporated place. 2 New Section; Taxation; Tax on Transfer of Real Property; Transfer Tax Exemption. Amend RSA 78-B by inserting after section 13 the following new section: 78-B:14 Transfer Tax Exemption. I. There shall be a one-time exemption allowed against the entirety of the tax due under this chapter in any given tax yea

  • 2026 HB417 amend · effective 2025-07-01

    d RSA 400-A. 6 Tax Expenditure and Potential Liability Reports; Reference Removed. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, RSA 78-B, RSA 82, [RSA 82-A,] RSA 83-E, RSA 84-A, RSA 84-C, and RSA 400-A against the business profits tax imposed by RSA 77-A; and 7 Persons and Property Liable to Taxation; Property Taxes; Public Utilities; Reference

  • 2026 HB417-FN amend

    d Potential Liability Reports; Reference Removed. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, RSA 78-B, RSA 82, [RSA 82-A,] RSA 83-E, RSA 84-A, RSA 84-C, and RSA 400-A against the business profits tax imposed by RSA 77-A; and 7 Persons and Property Liable to Taxation; Property Taxes; Public Utilities; Reference Removed

  • 2025 HB2 repeal

    education trust fund established by RSA 198:39. Such estimates shall be certified on June 1, September 1, December 1, and March 1 of each year. 141:135 Tax on Transfer of Real Property; Distribution of Funds. RSA 78-B:13, I, is repealed and reenacted to read as follows: I. Tax revenue collected by RSA 78-B:1 shall be divided, with 39 percent of that total revenue deposited in the education trust fund established by RSA 198:39

  • 2025 HB2 repeal

    1, September 1, December 1, and March 1 of each year. 141:135 Tax on Transfer of Real Property; Distribution of Funds. RSA 78-B:13, I, is repealed and reenacted to read as follows: I. Tax revenue collected by RSA 78-B:1 shall be divided, with 39 percent of that total revenue deposited in the education trust fund established by RSA 198:39 and the remaining revenue deposited in the general fund. 141:136 Appropriation; Cannon Mo

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