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Home » US Law » 2022 New Hampshire Revised Statutes » Title V - Taxation » Title 72 - Persons and Property Liable to Taxation

Section 72:1 – Persons Liable.

    72:1 Persons Liable. – On April 1 a tax of $10, to be known as the "resident tax," shall be assessed on every inhabitant of the state from 18 to 65 years of age whether a citizen of the United States or an alien, except assisted persons, insane persons, the surviving spouse of any […]

Section 72:1-b – Notice of Exemption.

    72:1-b Notice of Exemption. – Notice of the exemptions from the resident tax listed in RSA 72:1 shall be printed on every resident tax bill and posted in every tax collector’s office. Source. 1981, 241:1, eff. June 11, 1981.

Section 72:1-c – Optional Collection of Resident Tax.

    72:1-c Optional Collection of Resident Tax. – I. Notwithstanding any other provision of law, any town or city by majority vote of the legislative body may elect not to assess, levy and collect a resident tax. All municipalities which elect not to assess, levy or collect said resident tax shall be exempt from all […]

Section 72:1-d – Definitions.

    72:1-d Definitions. – In this chapter: I. "Date of the final tax bill" means: (a) In towns that bill annually, the date the town mails the tax bills to the taxpayers; (b) In towns that bill semiannually, pursuant to RSA 76:15-a, the date the town mails the second tax bill to the taxpayers; (c) […]

Section 72:10 – Limitation.

    72:10 Limitation. – Nothing in RSA 72:8, 72:8-a, or 72:9 shall in any way change or affect the laws relating to the taxation of public utilities and other property owned by municipal corporations. Source. 1905, 42:4. PL 60:9. RL 73:11. RSA 72:10. 1998, 304:3, eff. April 1, 1998.

Section 72:11 – Water Works; Flood Control.

    72:11 Water Works; Flood Control. – I. Except as provided in paragraph II, property held by a city, town or district in another city or town for the purpose of a water supply or flood control, if yielding no rent, shall not be liable to taxation therein, but the city, town or district so […]

Section 72:11-a – Water Works, Flood Control, Additional Provisions.

    72:11-a Water Works, Flood Control, Additional Provisions. – When a city, town or district has acquired, or acquires property in another city or town for the purpose of water supply or flood control which for any reason has been exempt from taxation, such property, if yielding no rent, shall not be liable to taxation […]

Section 72:12 – Public Utilities.

    72:12 Public Utilities. – All real estate of railroads and other public utility corporations and companies which is not taxed under RSA 82 and 82-A shall be appraised and taxed by the authorities of the town in which it is situated. Source. RS 39:2. 1844, 141:1. CS 41:2. GS 49:4. GL 53:5. PS 55:6. […]

Section 72:12-a – Water and Air Pollution Control Facilities.

    72:12-a Water and Air Pollution Control Facilities. – I. Any person, firm, or corporation which builds, constructs, installs, or places in use in this state any treatment facility, device, appliance, or installation wholly or partly for the purpose of reducing, controlling, or eliminating any source of air or water pollution shall be entitled to […]

Section 72:12-b – Facilities Previously Exempted.

    72:12-b Facilities Previously Exempted. – Upon application by either the municipality or the owner of any pollution control facility previously exempted under RSA 149:5-a the department of environmental services shall review a determination made under RSA 149:5-a and determine the exempt percentage in the manner provided by RSA 72:12-a; provided, however, that the period […]

Section 72:12-c – Exemption.

    72:12-c Exemption. – Ski area machinery and equipment of every kind and description, except tramway towers, shall be exempt from taxation as real estate if it meets all of the following qualifications: I. It is used or useful in the operation of a passenger tramway or in the production of man-made snow, including: cables, […]

Section 72:12-d – Exemption.

    72:12-d Exemption. – I. Demountable, plastic-covered greenhouses shall be exempt from taxation as provided by RSA 72:6, if all of the following qualifications are met: (a) Removal of the demountable greenhouse will not affect the utility of the underlying real estate. (b) The demountable greenhouse is not permanently affixed to the underlying real estate […]

Section 72:13 – Mines, Sand, Gravel, Loam, or Other Similar Substances.

    72:13 Mines, Sand, Gravel, Loam, or Other Similar Substances. – Real estate shall be taxed independently of any mines or ores contained therein until such mines or ores shall become a source of profit, and independently of any sand, gravel, loam, or other similar substances contained therein until any of them shall become a […]

Section 72:19 – Corporate Stock.

    72:19 Corporate Stock. – Stock in the corporations shall not be taxed except as otherwise specifically provided. Source. RS 39:3. CS 41:3. GL 53:7. PS 55:9. PL 60:18. RL 73:20.