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RSA 79-A:25 · Disposition of Revenues
79-A:25 Disposition of Revenues. –
Copy linkExcept as provided in paragraph II, all money received by the tax collector pursuant to the provisions of this chapter shall be for the use of the town or city.
Copy linkThe legislative body of the town or city may, by majority vote, elect to place the whole or a specified percentage, amount, or any combination of percentage and amount, of the revenues of all future payments collected pursuant to this chapter in a conservation fund in accordance with RSA 36-A:5, III. The whole or specified percentage or amount, or percentage and amount, of such revenues shall be deposited in the conservation fund at the time of collection.
Copy linkIf adopted by a town or city, the provisions of RSA 79-A:25, II shall take effect in the tax year beginning on April 1 following the vote and shall remain in effect until altered or rescinded pursuant to RSA 79-A:25, IV.
Copy linkIn any town or city that has adopted the provisions of paragraph II, the legislative body may vote to rescind its action or change the percentage or amount, or percentage and amount, of revenues to be placed in the conservation fund. Any such action to rescind or change the percentage or amount, or percentage and amount, shall not take effect before the tax year beginning April 1 following the vote. Source. 1973, 372:1. 1988, 120:2. 1991, 281:19, 20, eff. Aug. 17, 1991.
Copy linkSource note
Source. 1973, 372:1. 1988, 120:2. 1991, 281:19, 20, eff. Aug. 17, 1991.
Source history
- 1973, 372:1
- 1988, 120:2
- 1991, 281:19, 20, eff. Aug. 17, 1991
Related materials
Bill relationships
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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
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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
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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
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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
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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