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2019 New Hampshire Revised Statutes
Title V - Taxation
Chapter 72 - Persons and Property Liable to Taxation
- Section 72:1 - Persons Liable.
- Section 72:1-a - Repealed by 1967, 206:3, eff. Aug. 18, 1967.
- Section 72:1-b - Notice of Exemption.
- Section 72:1-c - Optional Collection of Resident Tax.
- Section 72:1-d - Definitions.
- Section 72:2 - Repealed by 1971, 476:2, eff. July 10, 1971.
- Section 72:3 - Repealed by 1977, 588:12, eff. Sept. 16, 1977.
- Section 72:3-a - Members of the Armed Forces.
- Section 72:4 - Repealed by 1969, 136:1, eff. July 12, 1969.
- Section 72:5 - Liability of Husband.
- Section 72:5-a - Distribution of Resident Taxes.
- Section 72:5-b - Compensation of Collector.
- Section 72:5-c - Application.
- Section 72:6 - Real Estate.
- Section 72:6-a - Repealed by 1995, 137:9, eff. May 24, 1995.
- Section 72:7 - Buildings, Etc.
- Section 72:7-a - Manufactured Housing.
- Section 72:7-b - Manufactured Housing.
- Section 72:7-c - Exemption; Radio Towers, Antennas and Related Structures.
- Section 72:7-d - Exemption; Recreational Vehicles.
- Section 72:8 - Electric Plants and Pipe Lines.
- Section 72:8-a - Telecommunications Poles and Conduits.
- Section 72:8-b - Repealed by 1998, 304:5, eff. July 1, 2010.
- Section 72:8-c - Valuation of Telecommunications Poles and Conduits; Rulemaking.
- Section 72:8-d - Valuation of Electric, Gas, and Water Utility Company Distribution Assets.
- Section 72:8-e - Recovery of Taxes by Electric, Gas and Water Utility Companies.
- Section 72:9 - Where Taxable.
- Section 72:10 - Limitation.
- Section 72:11 - Water Works; Flood Control.
- Section 72:11-a - Water Works, Flood Control, Additional Provisions.
- Section 72:12 - Public Utilities.
- Section 72:12-a - Water and Air Pollution Control Facilities.
- Section 72:12-b - Facilities Previously Exempted.
- Section 72:12-c - Exemption.
- Section 72:12-d - Exemption.
- Section 72:12-e - Repealed by 2018, 238:2, eff. Nov. 1, 2018.
- Section 72:13 - Mines, Sand, Gravel, Loam, or Other Similar Substances.
- Section 72:14 - Repealed by 1972, 3:1, eff. April 30, 1972.
- Section 72:15 - Repealed by 1981, 248:1, I, eff. April 1, 1981.
- Section 72:16, 72:17 - Repealed by 1970, 5:8, eff. Mar. 31, 1970.
- Section 72:18 - Repealed by 1971, 363:2, eff. June 28, 1971.
- Section 72:19 - Corporate Stock.
- Section 72:20 - Repealed by 1971, 363:3, eff. June 28, 1971.
- Section 72:21 - Repealed by 1971, 363:4, eff. June 28, 1971.
- Section 72:21-a - Repealed by 1961, 41:4, eff. April 1, 1961.
- Section 72:22 - Burial Places.
- Section 72:22-a - Assistance to Tax Exempt Organizations.
- Section 72:23 - Real Estate and Personal Property Tax Exemption.
- Section 72:23-a - Veterans Organization.
- Section 72:23-b - American Red Cross.
- Section 72:23-c - Annual List.
- Section 72:23-d - New Hampshire Congregational-Christian Conference.
- Section 72:23-e - Nutfield Heights Inc.
- Section 72:23-f - Salemhaven, Inc.
- Section 72:23-g - Letitia Pratt Foundation, Inc.
- Section 72:23-h - Granges.
- Section 72:23-i - Rannie Webster Foundation.
- Section 72:23-j - Senior Citizens Housing Development Corporation of Claremont, Inc.
- Section 72:23-k - Charitable, Nonprofit Housing Projects.
- Section 72:23-l - Definition of "Charitable".
- Section 72:23-m - Applicability of Exemptions.
- Section 72:23-n - Voluntary Payments in Lieu of Taxes.
- Section 72:24 - to 72:27 Repealed by 1957, 202:3, eff. April 1, 1958.
- Section 72:27-a - Procedure for Adoption, Modification, or Rescission.
- Section 72:28 - Standard and Optional Veterans' Tax Credit.
- Section 72:28-a - Repealed by 2003, 299:29, I, eff. April 1, 2003.
- Section 72:28-b - All Veterans' Tax Credit.
- Section 72:28-c - Optional Tax Credit for Combat Service.
- Section 72:29 - Definitions.
- Section 72:29-a - Surviving Spouse.
- Section 72:29-b - Repealed by 2003, 299:29, II, eff. April 1, 2003.
- Section 72:30 - Proration of Tax Credit.
- Section 72:31 - Husband and Wife.
- Section 72:32 - Veterans of Allied Forces.
- Section 72:33 - Application for Exemption or Tax Credit.
- Section 72:33-a - Repealed by 1994, 102:3, I, eff. July 10, 1994.
- Section 72:33-b - Repealed by 2003, 299:30, eff. April 1, 2005.
- Section 72:34 - Investigation of Application and Decision by Town Officials.
- Section 72:34-a - Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit.
- Section 72:34-b - Extensions.
- Section 72:35 - Tax Credit for Service-Connected Total Disability.
- Section 72:35-a - Repealed by 2003, 299:29, III, eff. April 1, 2003.
- Section 72:36 - Interpretations; Rules.
- Section 72:36-a - Certain Disabled Veterans.
- Section 72:36-b - Repealed by 2003, 299:29, IV, eff. April 1, 2003.
- Section 72:37 - Exemption for the Blind.
- Section 72:37-a - Exemption for Improvements to Assist Persons With Disabilities.
- Section 72:37-b - Exemption for the Disabled.
- Section 72:37-c - Repealed by 2003, 299:29, V, eff. April 1, 2003.
- Section 72:38 - Exemption for Aviation Facilities; Partial Reimbursement for Taxes Paid.
- Section 72:38-a - Tax Deferral for Elderly and Disabled.
- Section 72:38-b - Exemption for Deaf or Severely Hearing Impaired Persons; Procedure for Adoption.
- Section 72:39 - Repealed by 1996, 140:10, I, eff. Jan. 1, 1998.
- Section 72:39-a - Conditions for Elderly Exemption.
- Section 72:39-b - Procedure for Adoption and Modification of Elderly Exemption.
- Section 72:40 - Repealed by 1996, 140:10, II, eff. Jan. 1, 1998.
- Section 72:40-a - Limitation.
- Section 72:40-b - Publishing Prohibited.
- Section 72:41 - Proration.
- Section 72:41-a - Removal From State; Residency Requirement.
- Section 72:42 - Repealed by 1994, 102:3, II, eff. July 10, 1994.
- Section 72:43 - Repealed by 2007, 182:7, II, eff. April 1, 2007.
- Section 72:43-a - to 72:43-c Repealed by 1996, 140:10, III, eff. Jan. 1, 1998.
- Section 72:43-d - Repealed by 1981, 496:2, eff. June 29, 1981.
- Section 72:43-e - to 72:43-g Repealed by 1996, 140:10, IV, eff. Jan. 1, 1998.
- Section 72:43-h - Repealed by 1996, 140:10, V, eff. Jan. 1, 1998.
- Section 72:44 - to 72:60 Repealed by 1983, 155:10, eff. June 8, 1983.
- Section 72:61 - Definition of Solar Energy Systems.
- Section 72:62 - Exemption for Solar Energy Systems.
- Section 72:63 - Repealed by 2003, 299:29, VI, eff. April 1, 2003.
- Section 72:64 - Application for Exemption.
- Section 72:65 - Definition of Wind-Powered Energy System.
- Section 72:66 - Exemption for Wind-Powered Energy Systems.
- Section 72:67 - Repealed by 2003, 299:29, VII, eff. April 1, 2003.
- Section 72:68 - Application for Exemption.
- Section 72:69 - Definition of Woodheating Energy System.
- Section 72:70 - Exemption for Woodheating Energy Systems.
- Section 72:71 - Repealed by 2003, 299:29, VIII, eff. April 1, 2003.
- Section 72:72 - Application for Exemption.
- Section 72:73 - Definition of Renewable Generation Facility.
- Section 72:74 - Payment in Lieu of Taxes.
- Section 72:74-a - Payment in Lieu of Taxes for Combined Heat and Power Agricultural Facilities.
- Section 72:75 - Definitions.
- Section 72:76 - Property Tax Exemption.
- Section 72:77 - Procedure for Adoption.
- Section 72:78 - Application for Exemption.
- Section 72:79 - Repealed by 2016, 157:2, eff. Jan. 1, 2017.
- Section 72:80 - Definitions.
- Section 72:81 - Property Tax Exemption.
- Section 72:82 - Procedure for Adoption.
- Section 72:83 - Application for Exemption.
- Section 72:84 - Electric Energy Storage System; Definition.
- Section 72:85 - Exemption for Electric Energy Storage Systems.
- Section 72:86 - Application for Exemption.
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