75:1 How Appraised. – The selectmen shall appraise open space land pursuant to RSA 79-A:5, open space land with conservation restrictions pursuant to RSA 79-B:3, land with discretionary easements pursuant to RSA 79-C:7, residences on commercial or industrial zoned land pursuant to RSA 75:11, earth and excavations pursuant to RSA 72-B, land classified as […]
75:1-a Residential Property Subject to Housing Covenant Under the Low-Income Housing Tax Credit Program. – The appraisal for property tax purposes on multifamily residential rental property which is governed by section 42 of the Internal Revenue Code and which is subject to a recorded housing subsidy covenant that restricts tenant eligibility and rents shall, […]
75:10 Definitions. – In this subdivision: I. "Industrial or commercial zone" means any district designated by a local legislative body in a zoning ordinance in which business or industry are permitted uses of property. II. "Residence" means the real estate which a person owns and occupies as the person’s principal place of abode, and […]
75:11 Appraisal of Residences. – I. The owner of record of any residence located in an industrial or commercial zone may apply on or before April 15 of each year to the selectmen or assessors, on a form prepared by the selectmen or assessors, for a special appraisal of the residence for that year, […]
75:12 Valuation for Bonding Limit Purposes. – In computing the total value of all property in a city or town, any residence which is appraised at current use value under the provisions of this subdivision shall, for all purposes including but not limited to the purposes of RSA 33:4-b, be inventoried by the town […]
75:13 Valuation for Computing Equalized Value. – In computing the equalized value of a city or town, the department of revenue administration shall use the current use value for any residence which is so appraised under this subdivision. Source. 1977, 538:2, eff. Sept. 13, 1977.
75:14 Appeal to Board of Tax and Land Appeals. – I. If the assessing officials deny in whole or in part any application for classification as an eligible residence, the applicant, having complied with the requirements of RSA 75:11, I, may, on or before 30 days after any such action by the assessing officials, […]
75:15 Appeal to Superior Court. – If the assessing officials deny in whole or in part any application for classification as an eligible residence, the applicant, having complied with the requirements of RSA 75:11, I, may, within 6 months after notice of denial or classification, apply by petition to the superior court of the […]
75:16 Reclassification by Board of Tax and Land Appeals. – The board of tax and land appeals may order a reclassification or a denial of a classification of any residence classified under the provisions of this subdivision: I. When a specific written complaint is filed with it by a landowner, within 90 days of […]
75:17 Procedure for Complying With Orders of Board of Tax and Land Appeals. – When ordered to make a classification, reclassification or denial of classification pursuant to action of the board of tax and land appeals under RSA 75, the assessing official shall make it within such time as the board orders. If the […]
75:18 Neglect of Duty. – Neglect or failure on the part of any assessing official to comply with an order of the board of tax and land appeals issued pursuant to RSA 75:14 or an order of the superior court made pursuant to RSA 75:15 shall be deemed willful neglect of duty, and they […]
75:19 False Statement. – Any person who shall make, or cause to be made any false or fraudulent application, return or statement with intent to defraud the towns or cities of any real property taxes which would be levied but for the provisions of this subdivision shall be guilty of a violation. Source. 1977, […]
75:2 Distinct Interests. – Whenever it shall appear to the selectmen that several persons are owners of distinct interests in the same real estate, or that one person is owner of land and another is the owner of any building, timber, or wood standing thereon, or ores or minerals therein, they may, upon request, […]
75:3 Land and Buildings. – Whenever a person owns or erects a building on land of another both may be taxed together as real estate to the owner of the land, provided a selectman or assessor, before or when taking the inventory, gives notice in writing to the landowner that such building is to […]
75:4 Inventories. – The selectmen shall set down in their inventory, in separate columns, the value of improved and unimproved land, of buildings, of factories, of public utility property, of manufactured housing and of all other classes of taxable property. Source. RS 42:3. CS 44:3. GS 52:3. GL 56:3. PS 58:3. PL 63:3. RL […]
75:5 Buildings. – In making the inventory, the selectmen shall set down in the column of improved and unimproved land all buildings situate on such land and owned by the owners thereof, except such buildings as are specially designated in RSA 75:4. Source. 1844, 142. CS 44:4. GS 52:4. GL 56:4. PS 58:4. PL […]
75:6 Deductions in Case of Insane Persons. – The selectmen shall make such deductions from the appraised value of the property of insane persons as they shall think just and reasonable, whenever it shall appear that the income of their estates is not sufficient to support them. Source. RS 42:4. CS 44:5. GS 52:5. […]
75:7 Oath. – The selectmen and assessors shall take and subscribe upon the copies or original inventories and assessments of both resident and nonresident taxes, furnished by them to the town clerks in their respective towns, to be recorded in the clerk’s records, the following oath, which may be subscribed before any justice of […]
75:8 Revised Inventory. – I. Annually, and in accordance with state assessing guidelines, the assessors and selectmen shall adjust assessments to reflect changes and to correct any errors in existing appraisals so that all assessments are reasonably proportional within that municipality. All adjusted assessments shall be included in the inventory of that municipality and […]
75:8-a Five-Year Valuation. – The assessors and/or selectmen shall reappraise all real estate within the municipality so that the assessments are at full and true value at least as often as every fifth year, beginning with the later of either of the following: I. The first year a municipality’s assessments were reviewed by the […]
