Persons and Property Liable to Taxation

  1. Law
  2. New Hampshire Revised Statutes
  3. Taxation
  4. Persons and Property Liable to Taxation

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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Repealed by 1967, 206:3, eff.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Repealed by 1971, 476:2, eff.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Repealed by 1977, 588:12, eff.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Repealed by 1969, 136:1, eff.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Repealed by 1995, 137:9, eff.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Repealed by 1998, 304:5, eff.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Repealed by 2018, 238:2, eff.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Repealed by 1972, 3:1, eff.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Repealed by 1981, 248:1, I, eff.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72:17 - Repealed by 1970, 5:8, eff.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Repealed by 1971, 363:2, eff.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Repealed by 1971, 363:3, eff.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Repealed by 1971, 363:4, eff.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Repealed by 1961, 41:4, eff.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.

Sections
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.

Sections
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.

Sections
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.

Sections
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.