72:1 Persons Liable
72:1-b Notice of Exemption
72:1-c Optional Collection of Resident Tax
72:1-d Definitions
72:3-a Members of the Armed Forces
72:5 Liability of Husband
72:5-a Distribution of Resident Taxes
72:5-b Compensation of Collector
72:5-c Application
72:6 Real Estate
72:7 Buildings, Etc
72:7-a Manufactured Housing
72:7-b Manufactured Housing
72:7-c Exemption; Radio Towers, Antennas and Related Structures
72:7-d Exemption; Recreational Vehicles
72:8 Electric Plants and Pipe Lines
72:8-a Telecommunications Poles and Conduits
72:8-c Valuation of Telecommunications Poles and Conduits; Rulemaking
72:8-d Valuation of Electric, Gas, and Water Utility Company Distribution Assets
72:8-e Recovery of Taxes by Electric, Gas and Water Utility Companies
72:8-f Study Commission on the Assessing of Power Generation
72:9 Where Taxable
72:10 Limitation
72:11 Water Works; Flood Control
72:11-a Water Works, Flood Control, Additional Provisions
72:12 Public Utilities
72:12-a Water and Air Pollution Control Facilities
72:12-b Facilities Previously Exempted
72:12-c Exemption
72:12-d Exemption
72:13 Mines, Sand, Gravel, Loam, or Other Similar Substances
72:19 Corporate Stock
72:22 Burial Places
72:22-a Assistance to Tax Exempt Organizations
72:23 Real Estate and Personal Property Tax Exemption
72:23-a Veterans Organization
72:23-b American Red Cross
72:23-c Annual List
72:23-d New Hampshire Congregational-Christian Conference
72:23-e Nutfield Heights Inc
72:23-f Salemhaven, Inc
72:23-g Letitia Pratt Foundation, Inc
72:23-h Granges
72:23-i Rannie Webster Foundation
72:23-j Senior Citizens Housing Development Corporation of Claremont, Inc
72:23-k Charitable, Nonprofit Housing Projects
72:23-l Definition of “Charitable”
72:23-m Applicability of Exemptions
72:23-n Voluntary Payments in Lieu of Taxes
72:27-a Procedure for Adoption, Modification, or Rescission
72:28 Standard and Optional Veterans’ Tax Credit
72:28-b All Veterans’ Tax Credit
72:28-c Optional Tax Credit for Combat Service
72:29 Definitions
72:29-a Surviving Spouse
72:30 Proration of Tax Credit
72:31 Husband and Wife
72:32 Veterans of Allied Forces
72:33 Application for Exemption or Tax Credit
72:34 Investigation of Application and Decision by Town Officials
72:34-a Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit
72:34-b Extensions
72:35 Tax Credit for Service-Connected Total Disability
72:36 Interpretations; Rules
72:36-a Certain Disabled Veterans
72:37 Exemption for the Blind
72:37-a Exemption for Improvements to Assist Persons With Disabilities
72:37-b Exemption for the Disabled
72:38 Exemption for Aviation Facilities; Partial Reimbursement for Taxes Paid
72:38-a Tax Deferral for Elderly and Disabled
72:38-b Exemption for Deaf or Severely Hearing Impaired Persons; Procedure for Adoption
72:39-a Conditions for Elderly Exemption
72:39-b Procedure for Adoption and Modification of Elderly Exemption
72:40-a Limitation
72:40-b Publishing Prohibited
72:41 Proration
72:41-a Removal From State; Residency Requirement
72:61 Definition of Solar Energy Systems
72:62 Exemption for Solar Energy Systems
72:64 Application for Exemption
72:65 Definition of Wind-Powered Energy System
72:66 Exemption for Wind-Powered Energy Systems
72:68 Application for Exemption
72:69 Definition of Woodheating Energy System
72:70 Exemption for Woodheating Energy Systems
72:72 Application for Exemption
72:73 Definition of Renewable Generation Facility
72:74 Payment in Lieu of Taxes
72:74-a Payment in Lieu of Taxes for Combined Heat and Power Agricultural Facilities
72:75 Definitions
72:76 Property Tax Exemption
72:77 Procedure for Adoption
72:78 Application for Exemption
72:80 Definitions
72:81 Property Tax Exemption
72:82 Procedure for Adoption
72:83 Application for Exemption
72:84 Electric Energy Storage System; Definition
72:85 Exemption for Electric Energy Storage Systems
72:86 Application for Exemption
72:87 Exemption for Renewable Generation Facilities and Electric Energy Storage Systems
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Terms Used In New Hampshire Revised Statutes > Chapter 72 - Persons and Property Liable to Taxation

  • Active duty: means full-time duty as an enlisted member, or as a commissioned or warrant officer, in any branch of the armed forces. See New Hampshire Revised Statutes 21:50
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Armed forces: means the United States Army, Army Reserve, Navy, Naval Reserve, Marine Corps, Marine Corps Reserve, Air Force, Air Force Reserve, Space Force, Coast Guard, Coast Guard Reserve, Army National Guard, and the Air National Guard. See New Hampshire Revised Statutes 21:50
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • 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
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • governing body: shall mean the board of selectmen in a town, the board of aldermen or council in a city or town with a town council, the school board in a school district or the village district commissioners in a village district, or when used to refer to unincorporated towns or unorganized places, or both, the county commissioners. See New Hampshire Revised Statutes 21:48
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • legislative body: shall mean a town meeting, school district meeting, village district meeting, city or town council, mayor and council, mayor and board of aldermen, or, when used to refer to unincorporated towns or unorganized places, or both, the county convention. See New Hampshire Revised Statutes 21:47
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
  • Personal property: All property that is not real property.
  • petition: when used in connection with the equity jurisdiction of the superior court, and referring to a document filed with the court, shall mean complaint, and "petitioner" shall mean plaintiff. See New Hampshire Revised Statutes 21:51
  • Quorum: The number of legislators that must be present to do business.
  • real estate: shall include lands, tenements, and hereditaments, and all rights thereto and interests therein. See New Hampshire Revised Statutes 21:21
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • registered mail: when used in connection with the requirement for notice by mail shall mean either registered mail or certified mail. See New Hampshire Revised Statutes 21:32-a
  • 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
  • Statute: A law passed by a legislature.
  • United States: shall include said district and territories. See New Hampshire Revised Statutes 21:4
  • Veteran: means any person who:
    (1) Served in the United States armed forces for more than 4 years and continues to serve; or
    (2) Has been discharged or released from duty in the United States armed forces with:
    (A) An honorable discharge; or
    (B) An uncharacterized discharge based on a service-connected injury, illness, or disability. See New Hampshire Revised Statutes 21:50