CHAPTER 72 PERSONS AND PROPERTY LIABLE TO TAXATION
Property Taxes
Section 72:38
72:38 Exemption for Aviation Facilities; Partial Reimbursement for Taxes Paid. –
I. A town, by vote of a majority of those present and voting at any regular town meeting, acting under an article duly incorporated in the warrant for said meeting, and a city, by vote of the governing body thereof, may exempt the owner of a privately owned air navigation facility available for public use without charge, who holds as of April 1 of any year a certificate for such facility from the department of transportation, division of aeronautics, rail, and transit, that the facility is necessary for the maintenance of an effective airway system, from taxation of such facility for each such year. For the purposes of this section the term air navigation facility includes all the surfaces of an airport encompassed within the principal boundaries that are maintained and available for the take-off, landing, taxiing, and open air parking of an aircraft using said airport, any air navigation or communications facility associated with the airport and any passenger terminal building available for public use without charge.
II. The owner of a privately owned airport, which is part of the statewide airport system and use of which is approved by the department of transportation, division of aeronautics, rail, and transit, may after paying all local property taxes owed, apply to the director of the division of aeronautics, rail, and transit for a state reimbursement grant in the amount of the portion of property taxes paid on the qualifying area of the airport. Reimbursement grants shall be paid from general funds appropriated to the division of aeronautics, rail, and transit for each fiscal year, to the extent that such funds are available. Any application for a reimbursement grant shall be made within 6 months of the date on which the taxes were due and reimbursement shall not be made if application is made after this 6-month period. Measurements of the qualifying area of each airport shall be made by the division and shall remain in effect until the owner notifies the division of a change in property size. In this paragraph, "qualifying area" means non-revenue producing areas that are open to the public and required for airport operation.
III. Applicants for reimbursement shall apply to the division on a form provided by the division. The application form shall contain the following information:
(a) The name and address of any owner.
(b) Name of airport.
(c) Period for which application is being made.
(d) Computed acreage qualifying for reimbursement.
(e) Signature of any owner and date of filing.
(f) Attached copy of most recently paid tax bill.
IV. An owner may contest the division's measurement of qualifying areas or other determinations with regard to reimbursement by petitioning the department for a hearing pursuant to RSA 541-A:31-36.