STATE STATUTES & CODES

NEW HAMPSHIRE STATUTES AND CODES

CHAPTER 72 — PERSONS AND PROPERTY LIABLE TO TAXATION

• Section 72:1 Persons Liable.
• Section 72:1-a Korean Conflict Veterans.
• Section 72:1-b Notice of Exemption.
• Section 72:1-c Optional Collection of Resident Tax.
• Section 72:1-d Definitions.
• Section 72:2 Veterans' Exemption.
• Section 72:3 Record of Discharge, etc.
• Section 72:3-a Members of the Armed Forces.
• Section 72:4 Military Service Exemption.
• 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 Trusts.
• 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 72:8 Electric Plants and Pipe Lines.
• Section 72:8-a Telecommunications Poles and Conduits.
• Section 72:8-b Exemption.
• 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 72:13 Mines, Sand, Gravel, Loam, or Other Similar Substances.
• Section 72:14 Reclaimed Swamps.
• Section 72:15 Personal Estate.
• Section 72:18 Registered Sires.
• Section 72:19 Corporate Stock.
• Section 72:20 Contract for Exemption.
• Section 72:21 Income of Ships.
• Section 72:21-a House Trailers.
• 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.
• Section 72:24-27 Repealed.
• Section 72:27-a Procedure for Adoption, Modification, or Rescission.
• Section 72:28 Standard and Optional Veterans' Tax Credit.
• Section 72:28-a Procedure for Adoption.
• Section 72:29 Definitions.
• Section 72:29-a Surviving Spouse.
• Section 72:29-b Procedure for Adoption.
• 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 Application for Exemption or Tax Credit by a Beneficial Interest Owner of a Trust.
• Section 72:33-b Optional Date for Filing for Elderly Exemption.
• 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 Procedure for Adoption.
• Section 72:36 Interpretations; Rules.
• Section 72:36-a Certain Disabled Veterans.
• Section 72:36-b Procedure for Adoption; Exemption for the Blind.
• 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 Procedure for Adoption.
• 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 Exemption for Persons 68 Years or Over.
• Section 72:39-a Conditions for Elderly Exemption.
• Section 72:39-b Procedure for Adoption and Modification of Elderly Exemption.
• Section 72:40 Conditions.
• 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 Application.
• Section 72:43 Interpretations; Rules.
• Section 72:43-a-43-c Repealed.
• Section 72:43-d Application.
• Section 72:43-e-43-g Repealed.
• Section 72:43-h Procedure for Adoption.
• Section 72:44-60 Repealed.
• Section 72:61 Definition of Solar Energy Systems.
• Section 72:62 Exemption for Solar Energy Systems.
• Section 72:63 Procedure for Adoption.
• Section 72:64 Application for Exemption.
• Section 72:65 Definition of Wind-Powered Energy Systems.
• Section 72:66 Exemption for Wind-Powered Energy Systems.
• Section 72:67 Procedure for Adoption.
• 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 Procedure for Adoption.
• Section 72:72 Application for Exemption.
• Section 72:73 Definition of Renewable Generation Facility.
• Section 72:74 Payment in Lieu of Taxes.
• Section 72:75 Definitions.
• Section 72:76 Property Tax Exemption.
• Section 72:77 Procedure for Adoption.
• Section 72:78 Application for Exemption.

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