New Hampshire Chapter 72 — Persons and Property Liable to Taxation

136 sections hosted, reproduced from the official public-domain source.

N.H. Rev. Stat. Ann. § 72:1— Persons Liable
N.H. Rev. Stat. Ann. § 72:1-a— Repealed by 1967, 206:3, eff. Aug. 18, 1967
N.H. Rev. Stat. Ann. § 72:1-b— Notice of Exemption
N.H. Rev. Stat. Ann. § 72:1-c— Optional Collection of Resident Tax
N.H. Rev. Stat. Ann. § 72:1-d— Definitions
N.H. Rev. Stat. Ann. § 72:2— Repealed by 1971, 476:2, eff. July 10, 1971
N.H. Rev. Stat. Ann. § 72:3— Repealed by 1977, 588:12, eff. Sept. 16, 1977
N.H. Rev. Stat. Ann. § 72:3-a— Members of the Armed Forces
N.H. Rev. Stat. Ann. § 72:4— Repealed by 1969, 136:1, eff. July 12, 1969
N.H. Rev. Stat. Ann. § 72:5— Liability of Husband
N.H. Rev. Stat. Ann. § 72:5-a— Distribution of Resident Taxes
N.H. Rev. Stat. Ann. § 72:5-b— Compensation of Collector
N.H. Rev. Stat. Ann. § 72:5-c— Application
N.H. Rev. Stat. Ann. § 72:6— Real Estate
N.H. Rev. Stat. Ann. § 72:6-a— Repealed by 1995, 137:9, eff. May 24, 1995
N.H. Rev. Stat. Ann. § 72:7— Buildings, Etc
N.H. Rev. Stat. Ann. § 72:7-a— Manufactured Housing
N.H. Rev. Stat. Ann. § 72:7-b— Manufactured Housing
N.H. Rev. Stat. Ann. § 72:7-c— Exemption; Radio Towers, Antennas and Related Structures
N.H. Rev. Stat. Ann. § 72:7-d— Exemption; Recreational Vehicles
N.H. Rev. Stat. Ann. § 72:8— Electric Plants and Pipe Lines
N.H. Rev. Stat. Ann. § 72:8-a— Telecommunications Poles and Conduits
N.H. Rev. Stat. Ann. § 72:8-b— Repealed by 1998, 304:5, eff. July 1, 2010
N.H. Rev. Stat. Ann. § 72:8-c— Valuation of Telecommunications Poles and Conduits; Rulemaking
N.H. Rev. Stat. Ann. § 72:8-d— Valuation of Electric, Gas, and Water Utility Company Distribution Assets
N.H. Rev. Stat. Ann. § 72:8-e— Recovery of Taxes by Electric, Gas and Water Utility Companies
N.H. Rev. Stat. Ann. § 72:8-f— Repealed by 2025, 266:3, VI, eff. Aug. 1, 2025
N.H. Rev. Stat. Ann. § 72:9— Where Taxable
N.H. Rev. Stat. Ann. § 72:10— Limitation
N.H. Rev. Stat. Ann. § 72:11— Water Works; Flood Control
N.H. Rev. Stat. Ann. § 72:11-a— Water Works, Flood Control, Additional Provisions
N.H. Rev. Stat. Ann. § 72:12— Public Utilities
N.H. Rev. Stat. Ann. § 72:12-a— Water and Air Pollution Control Facilities
N.H. Rev. Stat. Ann. § 72:12-b— Facilities Previously Exempted
N.H. Rev. Stat. Ann. § 72:12-c— Exemption
N.H. Rev. Stat. Ann. § 72:12-d— Exemption
N.H. Rev. Stat. Ann. § 72:12-e— Repealed by 2018, 238:2, eff. Nov. 1, 2018
N.H. Rev. Stat. Ann. § 72:13— Mines, Sand, Gravel, Loam, or Other Similar Substances
N.H. Rev. Stat. Ann. § 72:14— Repealed by 1972, 3:1, eff. April 30, 1972
N.H. Rev. Stat. Ann. § 72:15— Repealed by 1981, 248:1, I, eff. April 1, 1981
N.H. Rev. Stat. Ann. § 72:16, 72:17— Repealed by 1970, 5:8, eff. Mar. 31, 1970
N.H. Rev. Stat. Ann. § 72:18— Repealed by 1971, 363:2, eff. June 28, 1971
N.H. Rev. Stat. Ann. § 72:19— Corporate Stock
N.H. Rev. Stat. Ann. § 72:20— Repealed by 1971, 363:3, eff. June 28, 1971
N.H. Rev. Stat. Ann. § 72:21— Repealed by 1971, 363:4, eff. June 28, 1971
N.H. Rev. Stat. Ann. § 72:21-a— Repealed by 1961, 41:4, eff. April 1, 1961
N.H. Rev. Stat. Ann. § 72:22— Burial Places
N.H. Rev. Stat. Ann. § 72:22-a— Assistance to Tax Exempt Organizations
N.H. Rev. Stat. Ann. § 72:23— Real Estate and Personal Property Tax Exemption
N.H. Rev. Stat. Ann. § 72:23-a— Veterans Organization
N.H. Rev. Stat. Ann. § 72:23-b— American Red Cross
N.H. Rev. Stat. Ann. § 72:23-c— Annual List
N.H. Rev. Stat. Ann. § 72:23-d— New Hampshire Congregational-Christian Conference
N.H. Rev. Stat. Ann. § 72:23-e— Nutfield Heights Inc
N.H. Rev. Stat. Ann. § 72:23-f— Salemhaven, Inc
N.H. Rev. Stat. Ann. § 72:23-g— Letitia Pratt Foundation, Inc
N.H. Rev. Stat. Ann. § 72:23-h— Granges
N.H. Rev. Stat. Ann. § 72:23-i— Rannie Webster Foundation
N.H. Rev. Stat. Ann. § 72:23-j— Senior Citizens Housing Development Corporation of Claremont, Inc
N.H. Rev. Stat. Ann. § 72:23-k— Charitable, Nonprofit Housing Projects
N.H. Rev. Stat. Ann. § 72:23-l— Definition of "Charitable"
N.H. Rev. Stat. Ann. § 72:23-m— Applicability of Exemptions
N.H. Rev. Stat. Ann. § 72:23-n— Voluntary Payments in Lieu of Taxes
N.H. Rev. Stat. Ann. § 72:24 to 72:27— Repealed by 1957, 202:3, eff. April 1, 1958
N.H. Rev. Stat. Ann. § 72:27-a— Procedure for Adoption, Modification, or Rescission
N.H. Rev. Stat. Ann. § 72:28— Standard and Optional Veterans' Tax Credit
N.H. Rev. Stat. Ann. § 72:28-a— Repealed by 2003, 299:29, I, eff. April 1, 2003
N.H. Rev. Stat. Ann. § 72:28-b— All Veterans' Tax Credit
N.H. Rev. Stat. Ann. § 72:28-c— Optional Tax Credit for Combat Service
N.H. Rev. Stat. Ann. § 72:29— Definitions
N.H. Rev. Stat. Ann. § 72:29-a— Surviving Spouse
N.H. Rev. Stat. Ann. § 72:29-b— Repealed by 2003, 299:29, II, eff. April 1, 2003
N.H. Rev. Stat. Ann. § 72:30— Proration of Tax Credit
N.H. Rev. Stat. Ann. § 72:31— Husband and Wife
N.H. Rev. Stat. Ann. § 72:32— Veterans of Allied Forces
N.H. Rev. Stat. Ann. § 72:33— Application for Exemption or Tax Credit
N.H. Rev. Stat. Ann. § 72:33-a— Repealed by 1994, 102:3, I, eff. July 10, 1994
N.H. Rev. Stat. Ann. § 72:33-b— Repealed by 2003, 299:30, eff. April 1, 2005
N.H. Rev. Stat. Ann. § 72:34— Investigation of Application and Decision by Town Officials
N.H. Rev. Stat. Ann. § 72:34-a— Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit
N.H. Rev. Stat. Ann. § 72:34-b— Extensions
N.H. Rev. Stat. Ann. § 72:35— Tax Credit for Service-Connected Total Disability
N.H. Rev. Stat. Ann. § 72:35-a— Repealed by 2003, 299:29, III, eff. April 1, 2003
N.H. Rev. Stat. Ann. § 72:36— Interpretations; Rules
N.H. Rev. Stat. Ann. § 72:36-a— Certain Disabled Veterans
N.H. Rev. Stat. Ann. § 72:36-b— Repealed by 2003, 299:29, IV, eff. April 1, 2003
N.H. Rev. Stat. Ann. § 72:37— Exemption for the Blind
N.H. Rev. Stat. Ann. § 72:37-a— Exemption for Improvements to Assist Persons With Disabilities
N.H. Rev. Stat. Ann. § 72:37-b— Exemption for the Disabled
N.H. Rev. Stat. Ann. § 72:37-c— Repealed by 2003, 299:29, V, eff. April 1, 2003
N.H. Rev. Stat. Ann. § 72:38— Exemption for Aviation Facilities; Partial Reimbursement for Taxes Paid
N.H. Rev. Stat. Ann. § 72:38-a— Tax Deferral for Elderly and Disabled
N.H. Rev. Stat. Ann. § 72:38-b— Exemption for Deaf or Severely Hearing Impaired Persons; Procedure for Adoption
N.H. Rev. Stat. Ann. § 72:39— Repealed by 1996, 140:10, I, eff. Jan. 1, 1998
N.H. Rev. Stat. Ann. § 72:39-a— Conditions for Elderly Exemption
N.H. Rev. Stat. Ann. § 72:39-b— Procedure for Adoption and Modification of Elderly Exemption
N.H. Rev. Stat. Ann. § 72:40— Repealed by 1996, 140:10, II, eff. Jan. 1, 1998
N.H. Rev. Stat. Ann. § 72:40-a— Limitation
N.H. Rev. Stat. Ann. § 72:40-b— Publishing Prohibited
N.H. Rev. Stat. Ann. § 72:41— Proration
N.H. Rev. Stat. Ann. § 72:41-a— Removal From State; Residency Requirement
N.H. Rev. Stat. Ann. § 72:42— Repealed by 1994, 102:3, II, eff. July 10, 1994
N.H. Rev. Stat. Ann. § 72:43— Repealed by 2007, 182:7, II, eff. April 1, 2007
N.H. Rev. Stat. Ann. § 72:43-a to 72:43-c— Repealed by 1996, 140:10, III, eff. Jan. 1, 1998
N.H. Rev. Stat. Ann. § 72:43-d— Repealed by 1981, 496:2, eff. June 29, 1981
N.H. Rev. Stat. Ann. § 72:43-e to 72:43-g— Repealed by 1996, 140:10, IV, eff. Jan. 1, 1998
N.H. Rev. Stat. Ann. § 72:43-h— Repealed by 1996, 140:10, V, eff. Jan. 1, 1998
N.H. Rev. Stat. Ann. § 72:44 to 72:60— Repealed by 1983, 155:10, eff. June 8, 1983
N.H. Rev. Stat. Ann. § 72:61— Definition of Solar Energy Systems
N.H. Rev. Stat. Ann. § 72:62— Exemption for Solar Energy Systems
N.H. Rev. Stat. Ann. § 72:63— Repealed by 2003, 299:29, VI, eff. April 1, 2003
N.H. Rev. Stat. Ann. § 72:64— Application for Exemption
N.H. Rev. Stat. Ann. § 72:65— Definition of Wind-Powered Energy System
N.H. Rev. Stat. Ann. § 72:66— Exemption for Wind-Powered Energy Systems
N.H. Rev. Stat. Ann. § 72:67— Repealed by 2003, 299:29, VII, eff. April 1, 2003
N.H. Rev. Stat. Ann. § 72:68— Application for Exemption
N.H. Rev. Stat. Ann. § 72:69— Definition of Woodheating Energy System
N.H. Rev. Stat. Ann. § 72:70— Exemption for Woodheating Energy Systems
N.H. Rev. Stat. Ann. § 72:71— Repealed by 2003, 299:29, VIII, eff. April 1, 2003
N.H. Rev. Stat. Ann. § 72:72— Application for Exemption
N.H. Rev. Stat. Ann. § 72:73— Definition of Renewable Generation Facility
N.H. Rev. Stat. Ann. § 72:74— Payment in Lieu of Taxes
N.H. Rev. Stat. Ann. § 72:74-a— Payment in Lieu of Taxes for Combined Heat and Power Agricultural Facilities
N.H. Rev. Stat. Ann. § 72:75— Definitions
N.H. Rev. Stat. Ann. § 72:76— Property Tax Exemption
N.H. Rev. Stat. Ann. § 72:77— Procedure for Adoption
N.H. Rev. Stat. Ann. § 72:78— Application for Exemption
N.H. Rev. Stat. Ann. § 72:79— Repealed by 2016, 157:2, eff. Jan. 1, 2017
N.H. Rev. Stat. Ann. § 72:80— Definitions
N.H. Rev. Stat. Ann. § 72:81— Property Tax Exemption
N.H. Rev. Stat. Ann. § 72:82— Procedure for Adoption
N.H. Rev. Stat. Ann. § 72:83— Application for Exemption
N.H. Rev. Stat. Ann. § 72:84— Electric Energy Storage System; Definition
N.H. Rev. Stat. Ann. § 72:85— Exemption for Electric Energy Storage Systems
N.H. Rev. Stat. Ann. § 72:86— Application for Exemption
N.H. Rev. Stat. Ann. § 72:87— Exemption for Renewable Generation Facilities and Electric Energy Storage Systems