This RSA section is an unofficial mirror, is not legal advice, and may be incomplete, outdated, or incorrectly processed.
RSA 79-E:4-d · [RSA 79-E:4-d repealed by 2024, 370:14, effective January 1, 2035.] 79-E:4-d Office Conversion Zones
[RSA 79-E:4-d repealed by 2024, 370:14, effective January 1, 2035.] 79-E:4-d Office Conversion Zones. –
Copy linkA city or town may adopt the provisions of this section by vote of its legislative body, according to the procedures described in RSA 79-E:3, to establish tax relief for the owners of a building or structure currently being used for office use, in whole or in part, if such use is converted to residential use, in whole or in part.
Copy linkThe governing body of a municipality shall designate the area of office use in which the tax relief for qualifying structures shall apply. Municipalities may further establish criteria for the public benefits, goals, and measures that will determine the eligibility of qualifying structures for tax relief located within a designated office conversion zone. For the purposes of this section, "office use" means buildings or structures used or intended for use in whole or in part for the practice of a profession, the carrying on of a business or occupation or the conduct of a non-profit organization or government entity. "Office use" also includes co-working spaces.
Copy linkMunicipalities may grant tax relief to the qualifying structure and property as described in RSA 79-E:4 for the period of tax relief under RSA 79-E:5, provided that no property may be granted tax relief under this chapter more than once in a 20 year period. Source. 2024, 370:9, eff. July 1, 2024.
Copy linkSource note
Source. 2024, 370:9, eff. July 1, 2024.
Source history
- 2024, 370:9, eff. July 1, 2024
Related materials
Bill relationships
-
2026 HB1103
amend
1 Taxation; Community Revitalization Tax Relief Incentive; Definitions. Amend RSA 79-E:2, II(g) to read as follows: (g) In a city or town that has adopted the provisions of RSA 79-E:4-d, "qualifying structure" also means a building or structure being used for office, commercial, or industrial use, in whole or in part, if such use is converted to residential use, in whole or in part, in [an office] a re
-
2026 HB1619
repeal · effective 2027-01-01
mited to adoption of financial tools that incentivize the development of [workforce housing, including adoption of] the community revitalization tax relief incentive program under RSA 79-E and establishment of municipal economic development and revitalization districts under RSA 162-K. 4 Repealing the Workforce Housing Program; Housing Planning and Regulation Municipal Grant Program. Amend RSA 12-O:72 t
-
2026 HB595
reference
ng electrical, mechanical, plumbing, or other system improvements that reduce flood damage. 72:89 Exemption for Flood Resiliency Improvement. Each city and town may adopt under RSA 79-E an exemption from the assessed value, for property tax purposes, for real property which is includes a flood resiliency improvement as defined in RSA 72:88. The value of such exemption shall not exceed the value of the
-
2026 HB595-FN
reference
ng electrical, mechanical, plumbing, or other system improvements that reduce flood damage. 72:89 Exemption for Flood Resiliency Improvement. Each city and town may adopt under RSA 79-E an exemption from the assessed value, for property tax purposes, for real property which is includes a flood resiliency improvement as defined in RSA 72:88. The value of such exemption shall not exceed the value of the