21-J:1 Establishment; General Functions. – I. There is established the department of revenue administration, an agency of the state, under the executive direction of a commissioner of revenue administration. II. The department of revenue administration, through its officials, shall be responsible for the following general functions: (a) Overseeing the collection of state taxes, assigned […]
21-J:1-a Boards Administratively Attached. – The following boards shall be administratively attached to the department of revenue administration, under RSA 21-G:10: I. The current use board, established under RSA 79-A:3. II. The assessing standards board, established under RSA 21-J:14-a. III. [Repealed.] Source. 1991, 281:1. 2001, 297:1, eff. Sept. 15, 2001. 2013, 20:1, III, eff. […]
21-J:1-b Revenue Information Management System Account. – I. There is hereby established a nonlapsing revenue information management system account. The state treasurer shall credit the additional revenue from existing taxes collected by the department attributable to implementation of the department’s revenue information management system (RIMS), as calculated by the commissioner of the department of […]
21-J:10 Assistance to Municipalities. – The commissioner may assist any municipality in the appraisal and valuation of the taxable property therein upon written request by the proper municipal officers or when the municipality shall so vote. The department shall recover the full costs of providing such appraisal and valuation services, including the direct and […]
21-J:10-a Repealed by 2005, 218:6, eff. Sept. 3, 2005. –
21-J:11 Appraisals of Property for Ad Valorem Tax Purposes. – I. (a) Every person, firm, or corporation intending to engage in the business of making appraisals on behalf of a municipality for tax assessment purposes in this state shall notify the commissioner of that intent in writing. No person, firm, or corporation engaged in […]
21-J:11-a Assessment Report. – I. The commissioner shall report the degree to which assessments of a municipality achieve substantial compliance with applicable statutes and rules. The commissioner may consider whether: (a) Level of assessments and uniformity of assessments are within acceptable ranges as recommended by the assessing standards board by considering, where appropriate, an […]
21-J:11-b Implementation of Assessment Review. – I. The commissioner of revenue administration shall adopt a schedule so that each city, town, and unincorporated place has its assessments reviewed within 5 years of April 1, 2007, and shall notify each city, town, and unincorporated place, within 60 days of passage of this act, of the […]
21-J:12 Taxpayer Services Division. – There is established within the department the division of taxpayer services, under the supervision of an unclassified director of taxpayer services who shall be responsible for: I. Processing all tax returns and payments filed with the government. II. Providing general assistance to the public for all taxes administered by […]
21-J:13 Rulemaking Authority. – The commissioner shall adopt rules, pursuant to RSA 541-A, relative to: I. The collection of state taxes administered by the department under RSA 21-J:1, II(a). II. The form of inventories used by individuals and corporations to list taxable property for return to selectmen and assessors, and the form of return […]
21-J:13-a Exemption From Rulemaking Requirement. – The commissioner shall be exempt from adopting, as rules pursuant to RSA 541-A, the requirements on all forms. Source. 1996, 164:4. 2010, Sp. Sess., 1:74, eff. June 10, 2010.
21-J:14 Confidentiality of Department Records. – I. Notwithstanding any other provision of law, and except as otherwise provided in this chapter, the records and files of the department are confidential and privileged. Neither the department, nor any employee of the department, nor the legislative budget assistant or any expert consultants, including certified public accountants, […]
21-J:14-a Assessing Standards Board; Members; Appointments; Terms. – I. There is hereby established an assessing standards board which shall be administratively attached to the department of revenue administration, as provided in RSA 21-J:1-a. II. The board shall be comprised of the following members: (a) Four members nominated by the New Hampshire Association of Assessing […]
21-J:14-b Powers and Duties of the Board. – I. The assessing standards board shall recommend standards and appropriate legislation relative to: (a) Standards to be followed by assessors, selectmen, and boards of assessors throughout the state, relating to the administration of the property tax and assessment of real property used in any state property […]
21-J:14-c Repealed by 2013, 20:1, I, eff. July 15, 2013. –
21-J:14-d Repealed by 2013, 20:1, II, eff. July 15, 2013. –
21-J:14-e Auditing Authority. – Every person, firm, or corporation making appraisals on behalf of a municipality for tax assessment purposes shall maintain records of its appraisal activities and shall make all such records available for inspection by the commissioner or authorized agents, upon request, at reasonable times during regular business hours. Any willful violation […]
[RSA 21-J:14-f effective until January 1, 2023; see also RSA 21-J:14-f set out below.] 21-J:14-f Certification Required. – I. Every person, whether working individually, for a firm or corporation, or as a municipal employee, making appraisals of a municipality for tax assessment purposes, except elected officials making appraisals pursuant to RSA 75:1, shall be […]
21-J:14-g Decertification. – [Paragraph I effective until January 1, 2023; see also paragraph I set out below.] I. The commissioner may decertify, suspend, or take other disciplinary action against any person for failure to comply with the rules of the assessing standards board adopted pursuant to RSA 21-J:14-f, II. [Paragraph I effective January 1, […]
21-J:14-h Purpose. – The general court finds that the encouragement and support of the establishment of multi-jurisdictional assessing districts is in the state’s interest in order to ensure the accuracy and fairness of valuations of real property for the purposes of administration of the education tax, county property taxes, school district property taxes, municipal […]
