New Hampshire Revised Statutes
Title 72 - Persons and Property Liable to Taxation
Section 72:37-a - Exemption for Improvements to Assist Persons With Disabilities.

Source. 1975, 127:1. 1977, 502:2. 1990, 140:2, II, III. 1991, 70:22, eff. April 1, 1992.

Structure New Hampshire Revised Statutes

New Hampshire Revised Statutes

Title V - Taxation

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 72:1-d - Definitions.

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 72:5-c - Application.

Section 72:6 - Real Estate.

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 72:9 - Where Taxable.

Section 72:10 - Limitation.

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 72:12-c - Exemption.

Section 72:12-d - Exemption.

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-h - Granges.

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 - Definitions.

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 72:34-b - Extensions.

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-a - Limitation.

Section 72:40-b - Publishing Prohibited.

Section 72:41 - Proration.

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 72:75 - Definitions.

Section 72:76 - Property Tax Exemption.

Section 72:77 - Procedure for Adoption.

Section 72:78 - Application for Exemption.

Section 72:80 - Definitions.

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.