New Hampshire Revised Statutes
Title V - Taxation
Title 76 - Apportionment, Assessment and Abatement of Taxes

Section 76:1 - Apportionment. - Source. GS 12:1. GL 13:1. PS 14:1. PL 13:1. 1933,...

Section 76:1-a - Definitions. - Source. 1995, 265:13. 2004, 153:3. 2008, 40:1, eff. July 11,...

Section 76:2 - Property Tax Year. - Source. RS 43:1. 1851, 1115. CS 45:1. 1871, 16:1. GS...

Section 76:2-a - Combining Land and Building Values on the Property Tax Bill. - Source. 1991, 386:2, eff. July 2, 1991.

Section 76:3 - Education Tax. - Source. 1878, 23:5. GL 13:2. PS 14:2. PL 13:2. RL...

Section 76:4 - Taxes Includable in One Assessment. - Source. RS 43:5. CS 45:5. GS 53:5. 1871, 9:2. GL...

Section 76:5 - What Taxes Assessed. - Source. RS 43:3. CS 45:3. GS 53:3. GL 57:3. PS...

Section 76:6 - Overlay. - Source. RS 43:4. CS 45:4. GS 53:4. 1871, 9:1. GL...

Section 76:7 - Record of Inventories and Taxes. - Source. RS 43:6. CS 45:6. GS 53:6. GL 57:6. PS...

Section 76:7-a - Posting of Excerpts of Inventories. - Source. 1975, 125:1, eff. July 5, 1975.

Section 76:8 - Commissioner's Warrant. - Source. RS 10:2. CS 10:3. GS 12:2. GL 13:3. PS...

Section 76:10 - Selectmen's Lists and Warrant. - Source. RS 43:8. CS 45:8. GS 53:8. GL 57:8. PS...

Section 76:10-a - Jeopardy Assessment. - Source. 1955, 108:1. 1961, 33:1, eff. Mar. 17, 1961.

Section 76:11 - Delivery of List; Notice to Taxpayer; Other Bills. - Source. GS 55:2. 1874, 105:1. 1876, 24:1. GL 59:2. PS...

Section 76:11-a - Information. - Source. 1959, 15:1. 1973, 544:8. 1975, 84:1. 1981, 254:2. 1990,...

Section 76:11-b - Notice of Arrearage. - Source. 1992, 49:1, eff. June 12, 1992.

Section 76:12 - List of Resident Taxes. - Source. 1913, 82:2. PL 64:10. RL 77:10. 1945, 6:1. RSA...

Section 76:13 - Interest. - Source. 1860, 2373. 1861, 2491. GS 53:9. 1872, 42:1. GL...

Section 76:13-a - Resident Tax Penalty. - Source. 1969, 206:2. 1971, 476:9, eff. July 10, 1971.

Section 76:13-b - Limitations on Interest When Tax Relief is Granted. - Source. 1995, 265:15, eff. Jan. 1, 1996.

Section 76:14 - Correction of Omissions, or Improper Assessment. - Source. 1878, 68:1. GL 57:10. PS 59:9. PL 64:12. RL...

Section 76:15 - Amendments of Inventories and Tax Lists. - Source. 1947, 111:1. RSA 76:15. 1969, 23:11. 1983, 135:2. 2010,...

Section 76:15-a - Semi-Annual Collection of Taxes in Certain Towns and Cities. - Source. 1969, 497:2. 1971, 454:3. 1973, 128:1. 1981, 465:15. 1983,...

Section 76:15-aa - Quarterly Billing of Taxes in Certain Towns and Cities. - Source. 2004, 153:1. 2010, 153:1. 2011, 262:2, eff. July 13,...

Section 76:15-b - Local Option. - Source. 1969, 497:2. 1971, 454:4. 2004, 153:4, eff. July 23,...

Section 76:15-c - Collection of Property Taxes in Certain Municipalities. - Source. 1994, 90:1, eff. July 5, 1994.

Section 76:16 - By Selectmen or Assessors. - Source. RS 44:1. CS 47:1. GS 53:10. GL 57:11. PS...

Section 76:16-a - By Board of Tax and Land Appeals. - Source. 1955, 162:1. 1965, 29:1. 1969, 246:1. 1973, 121:1; 544:3....

Section 76:16-c - Abatement of Resident Taxes. - Source. 1971, 476:8, eff. July 10, 1971.

Section 76:16-d - Extensions of Application; Reply and Appeal Deadlines. - Source. 1995, 265:18. 1998, 344:3. 2002, 217:4. 2007, 182:6, eff....

Section 76:16-e - Timely Filing. - Source. 2000, 239:7, eff. Aug. 5, 2000.

Section 76:17 - By Court. - Source. 1983, 345:1. 1991, 386:9. 1994, 393:6. 1995, 265:19. 2002,...

Section 76:17-a - Interest. - Source. 1965, 152:1. 1973, 544:13. 1983, 394:2, eff. Aug. 21,...

Section 76:17-b - Filing Fee Reimbursed. - Source. 1990, 49:2, eff. June 5, 1990.

Section 76:17-c - Effect of Abatement Appeal on Subsequent Taxes. - Source. 1992, 175:3, eff. April 1, 1992 at 12:01 a.m.

Section 76:17-d - Abatement Refund. - Source. 1997, 241:1, eff. Jan. 1, 1998.

Section 76:19-a - Abatement for Brownfields Property. - Source. 1997, 264:1, eff. June 19, 1997. 2014, 175:4, eff....

Section 76:20 - Record. - Source. GS 53:13. GL 57:14. PS 59:14. PL 64:17. RL...

Section 76:20-a - Commission to Study the Equalization Rate Used for the Calculation of a Property Tax Abatement. - Source. 2021, 170:1, eff. July 30, 2021.

Section 76:21 - Prorated Assessments for Damaged Buildings. - Source. 2012, 169:2, eff. April 1, 2013. 2018, 282:8, eff....