New Hampshire Revised Statutes
Title V - Taxation
Title 72 - Persons and Property Liable to Taxation

Section 72:1 - Persons Liable. - Source. RS 39:1. CS 41:1. GS 49:1. GL 53:1. PS...

Section 72:1-b - Notice of Exemption. - Source. 1981, 241:1, eff. June 11, 1981.

Section 72:1-c - Optional Collection of Resident Tax. - Source. 1986, 40:1. 2003, 112:1, eff. Aug. 5, 2003.

Section 72:1-d - Definitions. - Source. 1995, 265:2. 2004, 153:2, eff. July 23, 2004.

Section 72:3-a - Members of the Armed Forces. - Source. 1971, 573:2. 1973, 35:1, eff. April 1, 1973.

Section 72:5 - Liability of Husband. - Source. 1939, 56:1. RL 73:6. RSA 72:5. 1971, 476:3, eff....

Section 72:5-a - Distribution of Resident Taxes. - Source. 1971, 476:4. 1973, 469:1, eff. July 1, 1973.

Section 72:5-b - Compensation of Collector. - Source. 1971, 476:4. 1975, 358:1. 1977, 63:1, eff. June 19,...

Section 72:5-c - Application. - Source. 1971, 476:4, eff. July 10, 1971.

Section 72:6 - Real Estate. - Source. RS 39:2. CS 41:2. GS 49:2. 1869, 37:1. 1871,...

Section 72:7 - Buildings, Etc. - Source. RS 39:2. CS 41:2. GS 49:3. GL 53:3. PS...

Section 72:7-a - Manufactured Housing. - Source. 1955, 137:1. 1961, 41:1. 1963, 149:1. 1967, 57:1. 1969,...

Section 72:7-b - Manufactured Housing. - Source. 1973, 152:1. 1983, 230:18, eff. Aug. 17, 1983.

Section 72:7-c - Exemption; Radio Towers, Antennas and Related Structures. - Source. 1994, 21:1, eff. April 1, 1994.

Section 72:7-d - Exemption; Recreational Vehicles. - Source. 2014, 288:1, eff. April 1, 2015. 2018, 296:3, eff....

Section 72:8 - Electric Plants and Pipe Lines. - Source. 1905, 42:1. PL 60:7. 1941, 197:2. RL 73:9. 1951,...

Section 72:8-a - Telecommunications Poles and Conduits. - Source. 1998, 304:1, eff. April 1, 1998. 2016, 208:1, eff....

Section 72:8-c - Valuation of Telecommunications Poles and Conduits; Rulemaking. - Source. 2016, 208:2, eff. Sept. 1, 2016.

Section 72:8-d - Valuation of Electric, Gas, and Water Utility Company Distribution Assets. - Source. 2019, 117:2, eff. Aug. 20, 2019.

Section 72:8-e - Recovery of Taxes by Electric, Gas and Water Utility Companies. - Source. 2019, 117:2, eff. Aug. 20, 2019.

Section 72:8-f - Study Commission on the Assessing of Power Generation and Utility Transmission. - Source. 2022, 49:1, eff. May 20, 2022.

Section 72:9 - Where Taxable. - Source. 1905, 42:2. PL 60:8. RL 73:10. RSA 72:9. 1998,...

Section 72:10 - Limitation. - Source. 1905, 42:4. PL 60:9. RL 73:11. RSA 72:10. 1998,...

Section 72:11 - Water Works; Flood Control. - Source. 1911, 40:1. 1923, 33:1. PL 60:10. 1941, 65:2. RL...

Section 72:11-a - Water Works, Flood Control, Additional Provisions. - Source. 1965, 9:1. 1973, 544:8. 1977, 501:3, eff. Sept. 12,...

Section 72:12 - Public Utilities. - Source. RS 39:2. 1844, 141:1. CS 41:2. GS 49:4. GL...

Section 72:12-a - Water and Air Pollution Control Facilities. - Source. 1971, 142:1. 1979, 359:3. 1996, 228:15. 1998, 66:1. 2006,...

Section 72:12-b - Facilities Previously Exempted. - Source. 1971, 142:1. 1996, 228:108, eff. July 1, 1996.

Section 72:12-c - Exemption. - Source. 1981, 237:1, eff. Aug. 10, 1981.

Section 72:12-d - Exemption. - Source. 1998, 296:1, eff. April 1, 1999.

Section 72:13 - Mines, Sand, Gravel, Loam, or Other Similar Substances. - Source. 1870, 36:1. GL 53:3. 1885, 25:1. PS 55:4. 1911,...

Section 72:19 - Corporate Stock. - Source. RS 39:3. CS 41:3. GL 53:7. PS 55:9. PL...

Section 72:22 - Burial Places. - Source. 1895, 66:1. PL 60:21. RL 73:23.

Section 72:22-a - Assistance to Tax Exempt Organizations. - Source. 1967, 365:1, eff. Sept. 1, 1967.

Section 72:23 - Real Estate and Personal Property Tax Exemption. - Source. 1913, 115:1. 1915, 150:1. 1921, 41:1. 1923, 70:1. PL...

Section 72:23-a - Veterans Organization. - Source. 1957, 202:4. 1961, 233:1. 1969, 406:1. 1993, 73:2, eff....

Section 72:23-b - American Red Cross. - Source. 1957, 202:4, eff. April 1, 1958.

Section 72:23-c - Annual List. - Source. 1957, 202:4. 1961, 233:2. 1973, 544:8. 1983, 8:2. 1988,...

Section 72:23-d - New Hampshire Congregational-Christian Conference. - Source. 1965, 189:1. 1973, 544:8, 13. 1988, 1:3. 1991, 306:4,...

Section 72:23-e - Nutfield Heights Inc. - Source. 1970, 23:1. 1973, 544:8, 13. 1988, 1:3. 1991, 306:4,...

Section 72:23-f - Salemhaven, Inc. - Source. 1977, 568:7. 1983, 291:1, I. 1991, 306:4, eff. April...

Section 72:23-g - Letitia Pratt Foundation, Inc. - Source. 1978, 40:25. 1990, 140:2, X. 1991, 306:4, eff. April...

Section 72:23-h - Granges. - Source. 1983, 8:1, eff. Mar. 17, 1983.

Section 72:23-i - Rannie Webster Foundation. - Source. 1986, 84:1. 1988, 1:4. 1991, 306:5, eff. April 1,...

Section 72:23-j - Senior Citizens Housing Development Corporation of Claremont, Inc. - Source. 1987, 194:1. 1991, 306:6, eff. April 1, 1992.

Section 72:23-k - Charitable, Nonprofit Housing Projects. - Source. 1987, 194:1. 1990, 140:2, X. 1991, 111:2, 3; 306:7,...

Section 72:23-l - Definition of "Charitable". - Source. 1991, 111:4. 1994, 378:3, eff. April 1, 1994.

Section 72:23-m - Applicability of Exemptions. - Source. 1994, 378:4, eff. April 1, 1994.

Section 72:23-n - Voluntary Payments in Lieu of Taxes. - Source. 1996, 208:1, eff. June 10, 1996.

Section 72:27-a - Procedure for Adoption, Modification, or Rescission. - Source. 2003, 299:1; 299:23. 2004, 170:3. 2008, 224:3, eff. July...

Section 72:28 - Standard and Optional Veterans' Tax Credit. - Source. 1871, 13:1. GL 54:2. PS 56:4. 1907, 95:1. 1919,...

Section 72:28-b - All Veterans' Tax Credit. - Source. 2016, 217:1, eff. Aug. 8, 2016. 2017, 109:1, eff....

Section 72:28-c - Optional Tax Credit for Combat Service. - Source. 2018, 151:1, eff. Jan. 1, 2019.

Section 72:29 - Definitions. - Source. 1947, 240:1, par. 29-g. RSA 72:29. 1955, 289:4. 1963,...

Section 72:29-a - Surviving Spouse. - Source. 1963, 174:2. 1967, 219:3. 1969, 56:1. 1975, 277:1. 1990,...

Section 72:30 - Proration of Tax Credit. - Source. 1947, 240:1, par. 29-a. 1949, 167:2. RSA 72:30. 1955,...

Section 72:31 - Husband and Wife. - Source. 1947, 240:1, par. 29-b. RSA 72:31. 1955, 289:3. 1967,...

Section 72:32 - Veterans of Allied Forces. - Source. 1947, 240:1, par. 29-c. 1949, 291:4. RSA 72:32. 1967,...

Section 72:33 - Application for Exemption or Tax Credit. - Source. 1947, 240:1, par. 29-d. RSA 72:33. 1969, 55:1. 1973,...

Section 72:34 - Investigation of Application and Decision by Town Officials. - Source. 1947, 240:1, par. 29-e. RSA 72:34. 1969, 183:1. 1981,...

Section 72:34-a - Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit. - Source. 1969, 183:2. 1973, 544:13. 1975, 127:2. 1982, 42:88. 1983,...

Section 72:34-b - Extensions. - Source. 1995, 265:6. 2007, 182:4, eff. April 1, 2007.

Section 72:35 - Tax Credit for Service-Connected Total Disability. - Source. 1947, 240:1, par. 29-f. RSA 72:35. 1955, 283:1. 1963,...

Section 72:36 - Interpretations; Rules. - Source. 1949, 167:3. RSA 72:36. 1973, 544:8. 1981, 128:14. 1993,...

Section 72:36-a - Certain Disabled Veterans. - Source. 1965, 291:1. 1971, 466:1. 1977, 52:1. 1987, 200:1. 1993,...

Section 72:37 - Exemption for the Blind. - Source. 1935, 71:1. RL 73:30. RSA 72:37. 1957, 299:1. 1967,...

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,...

Section 72:37-b - Exemption for the Disabled. - Source. 1993, 212:1. 1997, 87:1. 2003, 299:11. 2004, 238:2. 2008,...

Section 72:38 - Exemption for Aviation Facilities; Partial Reimbursement for Taxes Paid. - Source. 1963, 79:2. 1996, 166:1. 2004, 257:30, eff. July 1,...

Section 72:38-a - Tax Deferral for Elderly and Disabled. - Source. 1973, 452:1. 1975, 214:1. 1977, 54:1; 591:1-3. 1981, 374:1....

Section 72:38-b - Exemption for Deaf or Severely Hearing Impaired Persons; Procedure for Adoption. - Source. 2003, 131:3, eff. April 1, 2003; 299:24, eff. April...

Section 72:39-a - Conditions for Elderly Exemption. - Source. 1996, 140:1. 2003, 299:14, 15. 2004, 238:3. 2006, 212:1,...

Section 72:39-b - Procedure for Adoption and Modification of Elderly Exemption. - Source. 1996, 140:1. 1997, 241:2. 2003, 299:16. 2004, 238:4. 2006,...

Section 72:40-a - Limitation. - Source. 1970, 54:6. 1975, 397:2. 1982, 42:64. 1983, 155:7. 1996,...

Section 72:40-b - Publishing Prohibited. - Source. 1973, 70:1. 1975, 397:3. 1983, 155:5. 1996, 140:3, eff....

Section 72:41 - Proration. - Source. 1969, 496:1. 1970, 54:3. 1975, 397:4. 1983, 155:6. 1996,...

Section 72:41-a - Removal From State; Residency Requirement. - Source. 1987, 245:1. 1996, 140:5, eff. Jan. 1, 1998.

Section 72:61 - Definition of Solar Energy Systems. - Source. 1975, 391:1. 1993, 93:1, eff. April 1, 1993. 2019,...

Section 72:62 - Exemption for Solar Energy Systems. - Source. 1975, 391:1. 1991, 70:26. 1993, 93:2. 2003, 299:17, eff....

Section 72:64 - Application for Exemption. - Source. 1975, 391:1. 1977, 502:4. 1983, 155:10. 1995, 265:8, eff....

Section 72:65 - Definition of Wind-Powered Energy System. - Source. 1977, 185:1, eff. Aug. 13, 1977. 2019, 327:2, eff....

Section 72:66 - Exemption for Wind-Powered Energy Systems. - Source. 1977, 185:1. 1991, 70:28. 2003, 299:18, eff. April 1,...

Section 72:68 - Application for Exemption. - Source. 1977, 185:1; 502:6. 1983, 155:10. 1995, 265:9, eff. Jan....

Section 72:69 - Definition of Woodheating Energy System. - Source. 1979, 280:1, eff. Aug. 20, 1979.

Section 72:70 - Exemption for Woodheating Energy Systems. - Source. 1979, 280:1. 1991, 70:30. 2003, 299:19, eff. April 1,...

Section 72:72 - Application for Exemption. - Source. 1979, 280:1. 1983, 155:10. 1995, 265:10, eff. Jan. 1,...

Section 72:73 - Definition of Renewable Generation Facility. - Source. 2006, 294:6, eff. April 1, 2006. 2013, 232:1, eff....

Section 72:74 - Payment in Lieu of Taxes. - Source. 2006, 294:6. 2007, 113:1, eff. Aug. 10, 2007. 2014,...

Section 72:74-a - Payment in Lieu of Taxes for Combined Heat and Power Agricultural Facilities. - Source. 2019, 266:2, eff. Apr. 1, 2019.

Section 72:75 - Definitions. - Source. 2008, 224:2, eff. July 1, 2008.

Section 72:76 - Property Tax Exemption. - Source. 2008, 224:2, eff. July 1, 2008.

Section 72:77 - Procedure for Adoption. - Source. 2008, 224:2, eff. July 1, 2008.

Section 72:78 - Application for Exemption. - Source. 2008, 224:2. 2009, 144:285, eff. July 1, 2009. 2012,...

Section 72:80 - Definitions. - Source. 2017, 179:2, eff. Aug. 28, 2017.

Section 72:81 - Property Tax Exemption. - Source. 2017, 179:2, eff. Aug. 28, 2017. 2019, 221:1, eff....

Section 72:82 - Procedure for Adoption. - Source. 2017, 179:2, eff. Aug. 28, 2017. 2019, 221:2, eff....

Section 72:83 - Application for Exemption. - Source. 2017, 179:2, eff. Aug. 28, 2017.

Section 72:84 - Electric Energy Storage System; Definition. - Source. 2019, 327:4, eff. Oct. 15, 2019.

Section 72:85 - Exemption for Electric Energy Storage Systems. - Source. 2019, 327:4, eff. Oct. 15, 2019.

Section 72:86 - Application for Exemption. - Source. 2019, 327:4, eff. Oct. 15, 2019. 2021, 200:2, Pt....

Section 72:87 - Exemption for Renewable Generation Facilities and Electric Energy Storage Systems. - Source. 2021, 200:2, Pt. II, Sec. 3, eff. Oct. 9,...

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New Hampshire Revised Statutes Title V - Taxation Title 72 - Persons and Property Liable to Taxation

New Hampshire Revised Statutes
Title V - Taxation
Title 72 - Persons and Property Liable to Taxation