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RSA 79-A:10 · Abatement of Land Use Change Tax

Title
V: TAXATION
Chapter
79-A · CURRENT USE TAXATION
Status
current
Official source linked
Yes
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79-A:10 Abatement of Land Use Change Tax. –

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I.

Any person aggrieved by the assessment of a land use change tax may, within 2 months of the notice of tax date and not afterwards, apply in writing to the selectmen or assessors for an abatement of the land use change tax.

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II.

Upon receipt of an application under paragraph I, the selectmen or assessors shall review the application and shall grant or deny the application in writing within 6 months after the notice of tax date.

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III.

(a) If the selectmen or assessors neglect or refuse to abate the land use change tax, any person aggrieved may either:

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(1)

Apply in writing to the board of tax and land appeals accompanied with a $65 filing fee; or

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(2)

Petition the superior court in the county.

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(b)

The appeal to either the board of tax and land appeals or superior court shall be filed within 8 months of the notice of tax date and not afterwards.

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IV.

For purposes of this section, "notice of tax date" means the date the taxing jurisdiction mails the land use change tax bill.

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V.

Each land use change tax bill shall require a separate abatement request and appeal. Source. 1973, 372:1. 1998, 344:4, eff. Aug. 25, 1998.

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Source note

Source. 1973, 372:1. 1998, 344:4, eff. Aug. 25, 1998.

Source history

  • 1973, 372:1
  • 1998, 344:4, eff. Aug. 25, 1998

Related materials

Bill relationships

  • 2026 HB1417 reference · effective 2027-01-01

    d first to the improvement tax, then to the land tax, unless a local vote specifies a different sequence consistent with department rules. II. Land enrolled in current use under RSA 79-A shall continue to be assessed and taxed as provided in RSA 79-A. A LVT shall apply only to value not governed by RSA 79-A. III. Public utility property, tax-increment finance districts, and any special assessment dis

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

    d first to the improvement tax, then to the land tax, unless a local vote specifies a different sequence consistent with department rules. II. Land enrolled in current use under RSA 79-A shall continue to be assessed and taxed as provided in RSA 79-A. A LVT shall apply only to value not governed by RSA 79-A. III. Public utility property, tax-increment finance districts, and any special assessment dis

  • 2026 HB1691 amend · effective 2027-01-01

    urrent use. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Subdivision; Restriction of Current Use Taxation Eligibility. Amend RSA 79-A by inserting after section 26 the following new subdivision: Restriction of Current Use Taxation Eligibility 79-A:27 Restriction of Current Use Taxation Eligibility. I. Eligibility for current use assessment sh

  • 2026 HB1786 reference · effective 2027-01-01

    ipalities designated as housing champions shall be eligible for: (a) Housing production and infrastructure grants under RSA 12-O:73. (b) Property tax assessment holidays under RSA 79-A. (c) Expedited state approvals and priority for projects requiring state approvals. (d) Additional funding if they collaborate with other neighboring housing champion designated communities on housing and/or infrast

  • 2026 HB1786-FN reference · effective 2027-01-01

    ipalities designated as housing champions shall be eligible for: (a) Housing production and infrastructure grants under RSA 12-O:73. (b) Property tax assessment holidays under RSA 79-A. (c) Expedited state approvals and priority for projects requiring state approvals. (d) Additional funding if they collaborate with other neighboring housing champion designated communities on housing and/or infrast

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