New Hampshire Statutes

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Section: 72:1-a Repealed by 1967, 206:3, eff.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Section: 72:2 Repealed by 1971, 476:2, eff.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Section: 72:3 Repealed by 1977, 588:12, eff.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Section: 72:4 Repealed by 1969, 136:1, eff.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Section: 72:6-a Repealed by 1995, 137:9, eff.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Section: 72:8-b Repealed by 1998, 304:5, eff.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: 72:8-f Study Commission on the Assessing of Power Generation and Utility Transmission.
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Section: 72:12-e Repealed by 2018, 238:2, eff.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Section: 72:14 Repealed by 1972, 3:1, eff.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Section: 72:15 Repealed by 1981, 248:1, I, eff.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Section: 72:16, 72:17 Repealed by 1970, 5:8, eff.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Section: 72:18 Repealed by 1971, 363:2, eff.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Section: 72:20 Repealed by 1971, 363:3, eff.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Section: 72:21 Repealed by 1971, 363:4, eff.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Section: 72:21-a Repealed by 1961, 41:4, eff.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.
Section: 72:87 Exemption for Renewable Generation Facilities and Electric Energy Storage Systems.

New Hampshire Statutes

Table of Contents

72: PERSONS AND PROPERTY LIABLE TO TAXATION