Section 76:20 – Record.
76:20 Record. – No abatement of a tax is of any effect until recorded in the records of the selectmen. If the selectmen have left a copy of the record of taxes assessed at the office of the town clerk, pursuant to RSA 76:7, then at the time of recording an abatement of a […]
Section 76:20-a – Commission to Study the Equalization Rate Used for the Calculation of a Property Tax Abatement.
[RSA 76:20-a repealed by 2021, 170:2, effective November 1, 2022.] 76:20-a Commission to Study the Equalization Rate Used for the Calculation of a Property Tax Abatement. – I. There is established a commission to study the equalization rate used for the calculation of a property tax abatement. The commission shall consider any inequity in […]
Section 76:21 – Prorated Assessments for Damaged Buildings.
76:21 Prorated Assessments for Damaged Buildings. – I. Whenever a taxable building is damaged due to unintended fire or natural disaster to the extent that it renders the building not able to be used for its intended use, the assessing officials shall prorate the assessment for the building for the current tax year. For […]
Section 76:17-c – Effect of Abatement Appeal on Subsequent Taxes.
76:17-c Effect of Abatement Appeal on Subsequent Taxes. – I. Whenever the board of tax and land appeals, pursuant to RSA 76:16-a, or the superior court, pursuant to RSA 76:17, grants an abatement on the grounds of an incorrect property assessment value, the selectmen or assessors shall thereafter use the correct assessment value, as […]
Section 76:17-d – Abatement Refund.
76:17-d Abatement Refund. – The selectmen or assessors may apply all or a portion of the amount of any taxes abated, along with interest computed according to this chapter, to any outstanding taxes owed by the taxpayer to the municipality. Taxes shall be considered outstanding if they are subject to interest pursuant to RSA […]
Section 76:18 – Repealed by 2014, 46:1, I, eff. July 26, 2014.
76:18 Repealed by 2014, 46:1, I, eff. July 26, 2014. –
Section 76:19 – Repealed by 2014, 46:1, II, eff. July 26, 2014.
76:19 Repealed by 2014, 46:1, II, eff. July 26, 2014. –
Section 76:19-a – Abatement for Brownfields Property.
76:19-a Abatement for Brownfields Property. – I. Upon application of a person who qualifies as eligible to participate in the brownfields program established under RSA 147-F, the governing body of the municipality may make an abatement of prior years’ taxes and accrued interest to the applicant as it shall deem just and equitable. II. […]
Section 76:16-d – Extensions of Application; Reply and Appeal Deadlines.
76:16-d Extensions of Application; Reply and Appeal Deadlines. – I. [Repealed.] II. In towns with dates of notice of tax, as defined in RSA 72:1-d and RSA 76:1-a, after December 31, the uniform deadlines in deferral and abatement applications, replies, and appeals statutes, including RSA 72:38-a and RSA 76:16, 16-a, and 17 shall be […]
Section 76:16-e – Timely Filing.
76:16-e Timely Filing. – The timely filing and mailing of any document relative to the administration and appeal of any state or municipal tax, either by a municipality or the board of tax and land appeals, shall be determined in accordance with RSA 80:55. Source. 2000, 239:7, eff. Aug. 5, 2000.