Section 76:16-c – Abatement of Resident Taxes.
76:16-c Abatement of Resident Taxes. – Selectmen or assessors may for good cause shown abate any resident tax assessed by them or their predecessors. Source. 1971, 476:8, eff. July 10, 1971.
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 – I. [Repealed.]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.
Section 76:17 – By Court.
76:17 By Court. – If the selectmen neglect or refuse so to abate in accordance with RSA 76:16, I(b), any person aggrieved, having complied with the requirements of RSA 74, may, in lieu of appealing pursuant to RSA 76:16-a, apply by petition to the superior court in the county, which shall make such order […]
Section 76:17-a – Interest.
76:17-a Interest. – Whenever, after taxes have been paid, the selectmen, the board of tax and land appeals, or the superior court, as the case may be, grant an abatement of taxes, they shall award interest on the amount of taxes abated at the rate of 4 percent per annum from the date the […]
Section 76:17-b – Filing Fee Reimbursed.
76:17-b Filing Fee Reimbursed. – Whenever, after taxes have been paid, the board of tax and land appeals grants an abatement of taxes because of an incorrect tax assessment due to a clerical error, or a plain and clear error of fact, and not of interpretation, as determined by the board of tax and […]
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 76:2 – Property Tax Year.
76:2 Property Tax Year. – The property tax year shall be April 1 to March 31 and all property taxes shall be assessed on the inventory taken in April of that year, except for prorated assessments on damaged buildings under RSA 76:21. Source. RS 43:1. 1851, 1115. CS 45:1. 1871, 16:1. GS 53:1. GL […]
Section 76:2-a – Combining Land and Building Values on the Property Tax Bill.
76:2-a Combining Land and Building Values on the Property Tax Bill. – In assessing all property taxes as provided in RSA 76:2, the local assessing officials shall have the option of combining land and building values in one figure on the property tax bill. Source. 1991, 386:2, eff. July 2, 1991.
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 76:3 – Education Tax.
76:3 Education Tax. – Beginning July 1, 2005, and every fiscal year thereafter, the commissioner of the department of revenue administration shall set the education tax rate at a level sufficient to generate revenue of $363,000,000 when imposed on all persons and property taxable pursuant to RSA 76:8, except property subject to tax under […]
Section 76:4 – Taxes Includable in One Assessment.
76:4 Taxes Includable in One Assessment. – The selectmen of towns, or assessors of cities, may include in one assessment the state, county, town or city, highway, schoolhouse, school or village district and school taxes, or so many of them as may be found convenient. Source. RS 43:5. CS 45:5. GS 53:5. 1871, 9:2. […]
Section 76:5 – What Taxes Assessed.
76:5 What Taxes Assessed. – The selectmen shall seasonably assess all state and county taxes for which they have the warrants of the commissioner of revenue administration and county treasurers respectively; all taxes duly voted in their towns; and all school and village district taxes authorized by law or by vote of any school […]
Section 76:6 – Overlay.
76:6 Overlay. – In assessing such taxes the selectmen may assess a sum not exceeding 5 percent more than the amount of such tax, to answer any abatements that may be made, which shall be paid into the town treasury for the use of the town. But if the selectmen shall assess a sum […]