TITLE V
TAXATION

Chapter 83-F
UTILITY PROPERTY TAX

Section 83-F:1

    83-F:1 Definitions. –
In this chapter:
I. "Commissioner" means the commissioner of the department of revenue administration.
II. "Department" means the department of revenue administration.
III. "Taxable period" means the period beginning April 1, and ending March 31 of the following year.
IV. "Utility" means any person, partnership, limited liability company, association, corporation, or other entity, their trustees or receivers appointed by any court, owning or possessing utility property, engaged in the generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage.
V. "Utility property" means all real estate, buildings and structures, machinery, dynamos, apparatus, poles, wires, fixtures of all kinds and descriptions, and pipe lines located within New Hampshire employed in the generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage subject to tax under RSA 72:6, 72:7 and 72:8, but not exempt under RSA 72:23; provided that no electric power fixtures which would otherwise be taxed under this chapter shall be taxed under this chapter if they are employed solely as an emergency source of electric power. "Utility property" shall not include:
(a) Water and air pollution control facilities exempt from local property taxation under RSA 72:12-a;
(b) Water and sewer companies exempt from regulation as public utilities by the public utilities commission under RSA 362:4;
(c) Any other property which is not subject to local property taxation;
(d) The electrical generation, production, storage, and supply equipment of an "eligible customer-generator" as defined in RSA 362-A:1-a, II-b, and of a "limited producer" as defined in RSA 362-A:1-a, III if selling under RSA 362-A:2-a, for facilities with a rated electricity production capacity of up to and including one megawatt;
(e) Property used for the retail distribution of fuel for personal, non-commercial use, use as a fuel in a motorized vehicle, home cooking, or heating; and
(f) That portion of a manufacturing establishment's generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage subject to tax under RSA 72:6, 72:7, and 72:8, but not exempt under RSA 72:23, that is expended, used, or consumed on-site primarily for the operation of the manufacturing establishment and that does not otherwise enter the stream of commerce.

Source. 1999, 17:35; 303:3. 2011, 59:1, eff. July 1, 2011. 2021, 229:12, eff. Aug. 26, 2021.

Section 83-F:2

    83-F:2 Tax Imposed. – For taxable periods beginning April 1, 1999, a tax is imposed upon the value of utility property at the rate of $6.60 on each $1000 of such value, to be assessed annually as of April 1, and every year thereafter, and paid in accordance with this chapter.

Source. 1999, 17:35, eff. April 29, 1999.

Section 83-F:3

    83-F:3 Determination of Value. – On or before December 1 of the tax year, the commissioner shall determine the market value of utility property for the purposes of this chapter by utilizing generally accepted appraisal methods and techniques. Market value means the property's full and true value as defined under RSA 75:1. In the case of regulated public utilities as defined in RSA 362:2, the commissioner shall hold a single public hearing annually prior to performing assessments, in order to receive public input on assessments under this chapter. Notice of such determination shall be given to the taxpayer within 15 days of the commissioner's determination.

Source. 1999, 17:35. 2010, 219:2, eff. Aug. 27, 2010.

Section 83-F:4

    83-F:4 Persons Liable. – The tax imposed by this chapter shall be assessed upon each utility owning or possessing utility property. If an owner of utility property has filed an election pursuant to RSA 83-F:5, II, the tax imposed by this chapter shall be assessed upon each person with an ownership interest in utility property, in the proportion that such person's ownership interest bears to the entirety of the ownership in the property.

Source. 1999, 17:35; 303:4, eff. July 16, 1999.

Section 83-F:5

    83-F:5 Payment Forms. –
I. On or before January 15 each year, each utility or person liable for the tax shall file with the commissioner of revenue administration, on a form prescribed by the commissioner, a payment form based on the valuation for April 1 of the prior year. The payment form shall be accompanied by the payment of such amount as has not been prepaid in accordance with paragraph III of this section. If the payment form shows an additional amount to be due, such additional amount is due and payable at the time the payment form is filed. If such payment form shows an overpayment of the tax due, a credit against a subsequent payment or payments due, to the extent of the overpayment, shall be allowed.
II. On or before April 15 of each year, a person with an ownership interest in the utility property, may elect to have the tax assessed in the proportion that such person's ownership interest bears to the entirety of the ownership in the property. If such an election is made, on or before April 15 of each year, each utility property owner liable to pay the tax imposed by this chapter shall file with the department, on a form prescribed by the commissioner, a statement setting forth the amount of such person's ownership interest as of April 1. The statement shall include such additional information as the commissioner shall require and shall be signed by an authorized representative, subject to the pains and penalties of perjury.
III. For taxable periods ending before April 1, 2000, each utility or property owner liable to pay the tax shall, in addition, file a declaration on or before July 1, 1999 of the estimated tax to be assessed as of April 1 in the current taxable period, based on the equalized value of utility property used in the department's equalization report for April 1, 1998 accompanied by payment of 1/3 of the estimated tax due. Additional payments of 1/3 of the estimated tax shall be made on September 15, 1999 and December 15, 1999.
IV. For taxable periods ending after March 31, 2000, at the time the statement required by paragraph II is filed, each person or utility liable for the tax shall, in addition, file a declaration of the estimated tax to be assessed as of April 1 in the current taxable period, based on the tax assessed for the preceding taxable year, accompanied by payment of 1/4 of the estimated tax due. Additional payments of 1/4 of the estimated tax shall be made on June 15, September 15, and December 15.
V. (a) As of May 1 of each year the utility shall file a form, designated by the commissioner, that details the utility's actual financial operating performance, including utility income and all expenses, original cost, and depreciated value of all the utility's assets, since the prior April 1 of the preceding year. This statement shall include such additional information as the commissioner shall require and shall be signed by an authorized representative, subject to the pains and penalties of perjury.
(b) If by May 1 the taxpayer is unable to file the form as required under subparagraph (a), the taxpayer shall request an extension from the department. Such extension shall be valid only upon written confirmation from the department, and shall not exceed 30 days per request. No more than 2 extensions shall be granted in a given tax year.
VI. Taxes and estimated taxes not paid when due shall be subject to appropriate penalties and interest under RSA 21-J.
VII. Any person who fails to file a completed form as required under paragraph V on or before May 1, or by the date granted by an extension, if applicable, shall pay a penalty of one percent of the property tax for which the person is liable. In no case, however, shall the penalty be less than $250 or more than $2,500. This penalty shall be treated as incident to the tax and shall be in addition to any other penalty applicable pursuant to paragraph VI.
VIII. No later than 30 days subsequent to the sale or transfer of a utility's property or assets, the taxpayer acquiring such property or assets shall notify the department in writing. Such notice shall include the name and address of the grantee, the date of the transfer, and all the terms of transaction.

Source. 1999, 17:35; 303:5. 2007, 216:1, 2. 2010, 219:3, eff. Aug. 27, 2010. 2016, 85:5, eff. July 18, 2016.

Section 83-F:6

    83-F:6 Records. –
I. Every person or utility liable for tax under RSA 83-F:4 shall:
(a) Keep such records as may be necessary to determine the amount of such person's liability under this chapter.
(b) Preserve such records for the period of at least 3 years or until any litigation or prosecution under this chapter is finally determined.
(c) Make such records available for inspection by the commissioner or authorized agents, upon demand, at reasonable times during regular business hours.
II. Whoever violates any of the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39.

Source. 1999, 17:35; 303:6, eff. July 16, 1999.

Section 83-F:7

    83-F:7 Administration. –
I. The commissioner shall collect the taxes, interest, additions to tax and penalties imposed under this chapter and shall pay over to the state treasurer for deposit in the education trust fund established by RSA 198:39 the amount of the funds collected.
II. The commissioner is authorized to contract for the services of utility appraisers as needed for the proper administration of this chapter. Such contract expenses shall be deemed an expense of administration.
III. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:
(a) The administration of the tax imposed under RSA 83-F:2;
(b) The valuation of utility property required under RSA 83-F:3; and
(c) The recovery of any tax, interest on tax, or penalties imposed by this chapter.
IV. The commissioner may institute actions in the name of the state to recover any tax, interest on tax, additions to tax or the penalties imposed by this chapter.
V. In the collection of the tax imposed by this chapter, the commissioner may use all of the powers granted to tax collectors under RSA 80 for the collection of taxes. The commissioner shall also have all of the duties imposed upon the tax collectors by RSA 80 that are applicable to the commissioner. The provisions of RSA 80:26 shall apply to the sale of land for the payment of taxes due under this chapter, and the state treasurer is authorized to purchase the land for the state. If the state purchases the land, the state treasurer shall certify the purchase to the governor, and the governor shall draw a warrant for the purchase price out of any money in the treasury not otherwise appropriated.

Source. 1999, 17:35; 303:7, eff. July 16, 1999.

Section 83-F:8

    83-F:8 Appeals. – Utility property taxpayers aggrieved by the determination by the commissioner of the value of utility property pursuant to RSA 83-F:3 and the assessment of the tax imposed under this chapter may appeal such valuations and assessments according to the procedure and subject to the time limits provided for other taxes administered by the department under RSA 21-J.

Source. 1999, 17:35. 2005, 87:1, eff. April 1, 2005.

Section 83-F:9

    83-F:9 Exemption From Education Tax. – Persons and property subject to taxation under this chapter shall not be subject to tax under RSA 76:3; provided, however, that nothing in this chapter shall be construed to exempt such persons or property from local school, municipal, district, or county taxation under RSA 76.

Source. 1999, 17:35; 303:8. 2005, 257:3. 2008, 173:15, eff. July 1, 2009.