Source. 1871, 13:1. GL 54:2. PS 56:4. 1907, 95:1. 1919, 54:1. 1921, 12:3; 103:1. 1923, 68:2. PL 60:26. 1941, 157:1. RL 73:29. 1943, 174:1. 1944, 4:1. 1947, 240:1, par. 29. 1949, 167:1. 1951, 132:1. RSA 72:28. 1955, 289:1. 1963, 49:1; 118:1; 324:1. 1967, 35:1, 2; 219:1, 2. 1971, 303:1. 1975, 282:1. 1976, 42:1, 2. 1977, 61:1. 1979, 288:2. 1981, 215:1. 1989, 64:1; 270:1. 1991, 70:3-6. 1992, 70:3. 1993, 73:3, 10; 262:1. 2003, 299:2. 2005, 126:1, eff. April 1, 2006. 2013, 254:2, eff. July 24, 2013. 2016, 217:9, eff. Aug. 8, 2016. 2018, 148:1, eff. Apr. 1, 2018. 2022, 121:1, eff. July 26, 2022.
Structure New Hampshire Revised Statutes
New Hampshire Revised Statutes
Title 72 - Persons and Property Liable to Taxation
Section 72:1 - Persons Liable.
Section 72:1-b - Notice of Exemption.
Section 72:1-c - Optional Collection of Resident Tax.
Section 72:3-a - Members of the Armed Forces.
Section 72:5 - Liability of Husband.
Section 72:5-a - Distribution of Resident Taxes.
Section 72:5-b - Compensation of Collector.
Section 72:7 - Buildings, Etc.
Section 72:7-a - Manufactured Housing.
Section 72:7-b - Manufactured Housing.
Section 72:7-c - Exemption; Radio Towers, Antennas and Related Structures.
Section 72:7-d - Exemption; Recreational Vehicles.
Section 72:8 - Electric Plants and Pipe Lines.
Section 72:8-a - Telecommunications Poles and Conduits.
Section 72:8-c - Valuation of Telecommunications Poles and Conduits; Rulemaking.
Section 72:8-d - Valuation of Electric, Gas, and Water Utility Company Distribution Assets.
Section 72:8-e - Recovery of Taxes by Electric, Gas and Water Utility Companies.
Section 72:8-f - Study Commission on the Assessing of Power Generation and Utility Transmission.
Section 72:11 - Water Works; Flood Control.
Section 72:11-a - Water Works, Flood Control, Additional Provisions.
Section 72:12 - Public Utilities.
Section 72:12-a - Water and Air Pollution Control Facilities.
Section 72:12-b - Facilities Previously Exempted.
Section 72:13 - Mines, Sand, Gravel, Loam, or Other Similar Substances.
Section 72:19 - Corporate Stock.
Section 72:22 - Burial Places.
Section 72:22-a - Assistance to Tax Exempt Organizations.
Section 72:23 - Real Estate and Personal Property Tax Exemption.
Section 72:23-a - Veterans Organization.
Section 72:23-b - American Red Cross.
Section 72:23-c - Annual List.
Section 72:23-d - New Hampshire Congregational-Christian Conference.
Section 72:23-e - Nutfield Heights Inc.
Section 72:23-f - Salemhaven, Inc.
Section 72:23-g - Letitia Pratt Foundation, Inc.
Section 72:23-i - Rannie Webster Foundation.
Section 72:23-j - Senior Citizens Housing Development Corporation of Claremont, Inc.
Section 72:23-k - Charitable, Nonprofit Housing Projects.
Section 72:23-l - Definition of "Charitable".
Section 72:23-m - Applicability of Exemptions.
Section 72:23-n - Voluntary Payments in Lieu of Taxes.
Section 72:27-a - Procedure for Adoption, Modification, or Rescission.
Section 72:28 - Standard and Optional Veterans' Tax Credit.
Section 72:28-b - All Veterans' Tax Credit.
Section 72:28-c - Optional Tax Credit for Combat Service.
Section 72:29-a - Surviving Spouse.
Section 72:30 - Proration of Tax Credit.
Section 72:31 - Husband and Wife.
Section 72:32 - Veterans of Allied Forces.
Section 72:33 - Application for Exemption or Tax Credit.
Section 72:34 - Investigation of Application and Decision by Town Officials.
Section 72:34-a - Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit.
Section 72:35 - Tax Credit for Service-Connected Total Disability.
Section 72:36 - Interpretations; Rules.
Section 72:36-a - Certain Disabled Veterans.
Section 72:37 - Exemption for the Blind.
Section 72:37-a - Exemption for Improvements to Assist Persons With Disabilities.
Section 72:37-b - Exemption for the Disabled.
Section 72:38 - Exemption for Aviation Facilities; Partial Reimbursement for Taxes Paid.
Section 72:38-a - Tax Deferral for Elderly and Disabled.
Section 72:38-b - Exemption for Deaf or Severely Hearing Impaired Persons; Procedure for Adoption.
Section 72:39-a - Conditions for Elderly Exemption.
Section 72:39-b - Procedure for Adoption and Modification of Elderly Exemption.
Section 72:40-b - Publishing Prohibited.
Section 72:41-a - Removal From State; Residency Requirement.
Section 72:61 - Definition of Solar Energy Systems.
Section 72:62 - Exemption for Solar Energy Systems.
Section 72:64 - Application for Exemption.
Section 72:65 - Definition of Wind-Powered Energy System.
Section 72:66 - Exemption for Wind-Powered Energy Systems.
Section 72:68 - Application for Exemption.
Section 72:69 - Definition of Woodheating Energy System.
Section 72:70 - Exemption for Woodheating Energy Systems.
Section 72:72 - Application for Exemption.
Section 72:73 - Definition of Renewable Generation Facility.
Section 72:74 - Payment in Lieu of Taxes.
Section 72:74-a - Payment in Lieu of Taxes for Combined Heat and Power Agricultural Facilities.
Section 72:76 - Property Tax Exemption.
Section 72:77 - Procedure for Adoption.
Section 72:78 - Application for Exemption.
Section 72:81 - Property Tax Exemption.
Section 72:82 - Procedure for Adoption.
Section 72:83 - Application for Exemption.
Section 72:84 - Electric Energy Storage System; Definition.
Section 72:85 - Exemption for Electric Energy Storage Systems.
Section 72:86 - Application for Exemption.
Section 72:87 - Exemption for Renewable Generation Facilities and Electric Energy Storage Systems.