Section 72:2 – Repealed by 1971, 476:2, eff. July 10, 1971.
72:2 Repealed by 1971, 476:2, eff. July 10, 1971. –
Section 72:20 – Repealed by 1971, 363:3, eff. June 28, 1971.
72:20 Repealed by 1971, 363:3, eff. June 28, 1971. –
Section 72:21 – Repealed by 1971, 363:4, eff. June 28, 1971.
72:21 Repealed by 1971, 363:4, eff. June 28, 1971. –
Section 72:21-a – Repealed by 1961, 41:4, eff. April 1, 1961.
72:21-a Repealed by 1961, 41:4, eff. April 1, 1961. –
Section 72:22 – Burial Places.
72:22 Burial Places. – All public cemeteries and all property held in trust for the benefit of public burial places are exempt from taxation. Source. 1895, 66:1. PL 60:21. RL 73:23.
Section 72:22-a – Assistance to Tax Exempt Organizations.
72:22-a Assistance to Tax Exempt Organizations. – In a case where a town, having no fire department is charged by fire department of another town for expenses for fighting a fire at the request of a charitable, educational or religious organization in the town, whose property is exempt from taxation, the town so charged […]
Section 72:23 – Real Estate and Personal Property Tax Exemption.
72:23 Real Estate and Personal Property Tax Exemption. – The following real estate and personal property shall, unless otherwise provided by statute, be exempt from taxation: I. (a) Lands and the buildings and structures thereon and therein and the personal property owned by the state of New Hampshire or by a New Hampshire city, […]
Section 72:23-a – Veterans Organization.
72:23-a Veterans Organization. – The real estate and the personal property owned, occupied and used directly by the New Hampshire Veterans Association, the United Spanish War Veterans, Veterans of Foreign Wars, the American Legion, the Disabled American Veterans, Sons of Union Veterans of the Civil War, Veterans of World War I Incorporated and any […]
Section 72:23-b – American Red Cross.
72:23-b American Red Cross. – The real estate and the personal property belonging to the American National Red Cross shall be exempt from taxation. Source. 1957, 202:4, eff. April 1, 1958.
Section 72:23-c – Annual List.
72:23-c Annual List. – I. Every religious, educational and charitable organization, Grange, the Veterans of Foreign Wars, the American Legion, the Disabled American Veterans, the American National Red Cross and any other national veterans association shall annually, on or before April 15, file a list of all real estate and personal property owned by […]
Section 72:23-d – New Hampshire Congregational-Christian Conference.
72:23-d New Hampshire Congregational-Christian Conference. – The real estate and personal property owned by the New Hampshire Congregational-Christian Conference, or a subsidiary corporation thereof, occupied and used by the conference or the subsidiary corporation to provide community housing for elderly persons, if none of the income or profits of the community housing is used […]
Section 72:23-e – Nutfield Heights Inc.
72:23-e Nutfield Heights Inc. – The real estate and personal property of Nutfield Heights Inc., a nonprofit corporation sponsored by Derry and Londonderry United Methodist Churches to provide community housing for elderly persons, if none of the income or profits of the community housing is used for any purpose other than the purpose for […]
Section 72:23-f – Salemhaven, Inc.
72:23-f Salemhaven, Inc. – The real estate and personal property of Salemhaven, Inc., a nonprofit New Hampshire corporation occupied and used by said Salemhaven, Inc., to provide community health care facilities for persons in need of the same in the town of Salem and surrounding areas, pursuant to the rules and regulations of the […]
Section 72:23-g – Letitia Pratt Foundation, Inc.
72:23-g Letitia Pratt Foundation, Inc. – The real estate and personal property of Letitia Pratt Foundation, Inc., a nonprofit corporation providing community housing for physically disabled and elderly persons, if none of the income or profits of the community housing is used for any purpose other than the purpose for which the housing is […]
Section 72:23-h – Granges.
72:23-h Granges. – The real estate and personal property owned by Granges which are incorporated in this state shall be exempt from property taxes. If such property is rented for business purposes, the real estate shall not be exempt. Source. 1983, 8:1, eff. Mar. 17, 1983.
Section 72:23-i – Rannie Webster Foundation.
72:23-i Rannie Webster Foundation. – The real estate and personal property of the Rannie Webster Foundation, a nonprofit corporation which provides convalescent care and elderly housing for elderly persons through the Webster Pines Homes in Rye, New Hampshire, if none of the income or profits of the elderly housing is used for any purpose […]
Section 72:23-j – Senior Citizens Housing Development Corporation of Claremont, Inc.
72:23-j Senior Citizens Housing Development Corporation of Claremont, Inc. – I. The real estate and personal property of the Senior Citizens Housing Development Corporation of Claremont, Inc., a nonprofit New Hampshire corporation which provides housing for elderly persons, shall, if none of the income or profits is used for any purpose other than the […]
Section 72:23-k – Charitable, Nonprofit Housing Projects.
72:23-k Charitable, Nonprofit Housing Projects. – I. The real estate and personal property of charitable, nonprofit community housing and community health care facilities for elderly and disabled persons, if none of the income or profits is used for any purpose other than community housing or community health care, shall be exempt from taxation. This […]
Section 72:23-l – Definition of “Charitable”.
72:23-l Definition of "Charitable". – The term "charitable" as used to describe a corporation, society or other organization within the scope of this chapter, including RSA 72:23 and 72:23-k, shall mean a corporation, society or organization established and administered for the purpose of performing, and obligated, by its charter or otherwise, to perform some […]
Section 72:23-m – Applicability of Exemptions.
72:23-m Applicability of Exemptions. – The exemptions afforded by RSA 72:23 or 72:23-a through 72:23-k, as well as exemptions granted by other provisions of law, shall be construed to confer exemption only upon property which meets requirements of the statute under which the exemption is claimed. The burden of demonstrating the applicability of any […]