New Hampshire Revised Statutes 72-B:1 – Excavation Tax and Taxation of Excavation Area
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I. Earth, as defined in N.H. Rev. Stat. § 155-E:1, I, shall be exempt from taxation as real property under N.H. Rev. Stat. § 72:6 and N.H. Rev. Stat. § 72:13. An excavation tax shall be assessed upon the excavation of earth against an owner as defined in N.H. Rev. Stat. § 72-B:2, VIII. Such tax shall be assessed at the rate of $.02 per cubic yard of earth excavated. The following are exempt from the excavation tax:
(a) Any excavation of earth from a parcel of land that is put back on the parcel, or other parcel that is contiguous and in common ownership, in the construction, reclamation, reconstruction, or alteration of such parcel of land within the same tax year.
(b) Any excavation of earth that is used exclusively for agricultural or forest management by the owner of the land within the state of New Hampshire.
(c) Any excavation upon a parcel of land which does not exceed 1,000 cubic yards within any tax year; however, the owner of such excavation shall be required to file a notice of intent to excavate pursuant to N.H. Rev. Stat. § 72-B:8, but such owner shall not be subject to the enforcement fee under N.H. Rev. Stat. § 72-B:16 and such parcel shall not be subject to the excavation tax lien under N.H. Rev. Stat. § 72-B:7, I.
(d) Any excavation which is solely necessary to construct a foundation, septic disposal system, or which is incidental to other construction projects and does not result in the removal from the parcel of more than 1,000 cubic yards of earth within the tax year.
(e) Excavation by the federal government, state government, cities, towns, school districts, and other political subdivisions which remove earth for their own use, on lands under their ownership and within their own jurisdiction.
II. Excavations, as defined in N.H. Rev. Stat. § 155-E:1, II, and excavation areas as defined in N.H. Rev. Stat. § 155-E:1, VI, shall be taxed as real property pursuant to N.H. Rev. Stat. § 72:6 independent of any earth contained therein. The following shall not be considered to be included within the excavation area:
(a) An excavation that has been reclaimed in accordance with RSA 155-E.
(b) An excavation area that is exposed rock ledge not subject to reclamation under N.H. Rev. Stat. § 155-E:5, I and III or N.H. Rev. Stat. § 155-E:5-a and has not been excavated during the preceding tax year, provided that exposed rock ledge that is the subject of intents or modifications thereof filed pursuant to N.H. Rev. Stat. § 72-B:8 during the preceding tax year and exposed rock ledge that is the subject of a permit granted pursuant to the provisions of N.H. Rev. Stat. Chapter 155-E shall be included within the excavation area.
(c) An excavation that has ceased commercially useful operation prior to August 24, 1977, as set forth in N.H. Rev. Stat. § 155-E:2, II(c).
(d) Areas that are ancillary to the excavation.
III. The owner shall furnish to the assessing officials for the jurisdiction in which the excavation is located such information as the assessing officials may require to determine the area constituting a taxable excavation including, if requested, any material differences between excavation activity and excavation intents filed the previous tax year.
(a) Any excavation of earth from a parcel of land that is put back on the parcel, or other parcel that is contiguous and in common ownership, in the construction, reclamation, reconstruction, or alteration of such parcel of land within the same tax year.
Terms Used In New Hampshire Revised Statutes 72-B:1
- following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
(b) Any excavation of earth that is used exclusively for agricultural or forest management by the owner of the land within the state of New Hampshire.
(c) Any excavation upon a parcel of land which does not exceed 1,000 cubic yards within any tax year; however, the owner of such excavation shall be required to file a notice of intent to excavate pursuant to N.H. Rev. Stat. § 72-B:8, but such owner shall not be subject to the enforcement fee under N.H. Rev. Stat. § 72-B:16 and such parcel shall not be subject to the excavation tax lien under N.H. Rev. Stat. § 72-B:7, I.
(d) Any excavation which is solely necessary to construct a foundation, septic disposal system, or which is incidental to other construction projects and does not result in the removal from the parcel of more than 1,000 cubic yards of earth within the tax year.
(e) Excavation by the federal government, state government, cities, towns, school districts, and other political subdivisions which remove earth for their own use, on lands under their ownership and within their own jurisdiction.
II. Excavations, as defined in N.H. Rev. Stat. § 155-E:1, II, and excavation areas as defined in N.H. Rev. Stat. § 155-E:1, VI, shall be taxed as real property pursuant to N.H. Rev. Stat. § 72:6 independent of any earth contained therein. The following shall not be considered to be included within the excavation area:
(a) An excavation that has been reclaimed in accordance with RSA 155-E.
(b) An excavation area that is exposed rock ledge not subject to reclamation under N.H. Rev. Stat. § 155-E:5, I and III or N.H. Rev. Stat. § 155-E:5-a and has not been excavated during the preceding tax year, provided that exposed rock ledge that is the subject of intents or modifications thereof filed pursuant to N.H. Rev. Stat. § 72-B:8 during the preceding tax year and exposed rock ledge that is the subject of a permit granted pursuant to the provisions of N.H. Rev. Stat. Chapter 155-E shall be included within the excavation area.
(c) An excavation that has ceased commercially useful operation prior to August 24, 1977, as set forth in N.H. Rev. Stat. § 155-E:2, II(c).
(d) Areas that are ancillary to the excavation.
III. The owner shall furnish to the assessing officials for the jurisdiction in which the excavation is located such information as the assessing officials may require to determine the area constituting a taxable excavation including, if requested, any material differences between excavation activity and excavation intents filed the previous tax year.