TITLE V
TAXATION

Chapter 76
APPORTIONMENT, ASSESSMENT AND ABATEMENT OF TAXES

Section 76:1

    76:1 Apportionment. – An apportionment of public taxes according to the equalized valuation of the towns, cities and unincorporated places shall be made annually by the commissioner of revenue administration. Within 10 days after such apportionment shall be made, the commissioner shall report such apportionment to the secretary of state and such apportionment shall be effective as of the date of said filing.

Source. GS 12:1. GL 13:1. PS 14:1. PL 13:1. 1933, 50:6. RL 20:1. RSA 76:1. 1967, 327:1. 1973, 544:8. 1978, 48:3, eff. Aug. 26, 1978.

Section 76:1-a

    76:1-a Definitions. –
In this chapter:
I. "Date of the final tax bill" means:
(a) In towns that bill annually, the date the town mails the tax bills to the taxpayers;
(b) In towns that bill semiannually, pursuant to RSA 76:15-a, the date the town mails the second tax bill to the taxpayers;
(c) In towns operating with an optional fiscal year, pursuant to RSA 31:94-a or a special legislative act, the date the town mails the first tax bill to the taxpayers, provided that first tax bill establishes the total tax liability for the tax year and the bill includes notice that abatements must be sought from the first bill; and
(d) Notwithstanding subparagraph (c), in municipalities that bill quarterly, pursuant to RSA 76:15-aa, the last date the municipality mails to the taxpayers the quarterly tax bill due January 2.
II. "Date of notice of tax," except for abatement requests and appeals under RSA 79-A:10, means the date the board of tax and land appeals determines to be the last mailing date of the final tax bill for which relief is sought.
III. "Date of notice of tax" for abatement requests and appeals under RSA 79-A:10 for the abatement of the land-use-change tax means the date the taxing district mails the land-use-change tax bill to the taxpayer.

Source. 1995, 265:13. 2004, 153:3. 2008, 40:1, eff. July 11, 2008.

Assessment

Section 76:2

    76:2 Property Tax Year. – The property tax year shall be April 1 to March 31 and all property taxes shall be assessed on the inventory taken in April of that year, except for prorated assessments on damaged buildings under RSA 76:21.

Source. RS 43:1. 1851, 1115. CS 45:1. 1871, 16:1. GS 53:1. GL 57:1. PS 59:1. 1913, 82:7. PL 64:1. RL 77:1. RSA 76:2. 1969, 23:9. 1981, 178:1, eff. June 2, 1981. 2012, 169:1, eff. April 1, 2013.

Section 76:2-a

    76:2-a Combining Land and Building Values on the Property Tax Bill. – In assessing all property taxes as provided in RSA 76:2, the local assessing officials shall have the option of combining land and building values in one figure on the property tax bill.

Source. 1991, 386:2, eff. July 2, 1991.

Section 76:3

    76:3 Education Tax. – Beginning July 1, 2005, and every fiscal year thereafter, the commissioner of the department of revenue administration shall set the education tax rate at a level sufficient to generate revenue of $363,000,000 when imposed on all persons and property taxable pursuant to RSA 76:8, except property subject to tax under RSA 82 and RSA 83-F. The education property tax rate shall be effective for the following fiscal year. The rate shall be set to the nearest 1/2 cent necessary to generate the revenue required in this section.

Source. 1878, 23:5. GL 13:2. PS 14:2. PL 13:2. RL 20:2. 1999, 17:14; 338:2. 2001, 158:18. 2003, 241:2. 2004, 195:2, 3. 2005, 257:2. 2008, 173:15, eff. July 1, 2009.

Section 76:4

    76:4 Taxes Includable in One Assessment. – The selectmen of towns, or assessors of cities, may include in one assessment the state, county, town or city, highway, schoolhouse, school or village district and school taxes, or so many of them as may be found convenient.

Source. RS 43:5. CS 45:5. GS 53:5. 1871, 9:2. GL 57:5. PS 59:4. PL 64:4. RL 77:4.

Section 76:5

    76:5 What Taxes Assessed. – The selectmen shall seasonably assess all state and county taxes for which they have the warrants of the commissioner of revenue administration and county treasurers respectively; all taxes duly voted in their towns; and all school and village district taxes authorized by law or by vote of any school or village district duly certified to them; and all sums required to be assessed by RSA 33 and RSA 21-J:9-c. Any assessments report issued by the commissioner pursuant to RSA 21-J:11-a shall not affect the authority of the selectmen to assess taxes.

Source. RS 43:3. CS 45:3. GS 53:3. GL 57:3. PS 59:2. PL 64:2. RL 77:2. RSA 76:5. 1993, 350:4. 1999, 17:15; 338:3. 2001, 158:62; 297:18. 2003, 307:12, eff. July 1, 2003.

Section 76:6

    76:6 Overlay. – In assessing such taxes the selectmen may assess a sum not exceeding 5 percent more than the amount of such tax, to answer any abatements that may be made, which shall be paid into the town treasury for the use of the town. But if the selectmen shall assess a sum exceeding that which they have a right to assess, such assessment shall be thereby rendered invalid only as to such excess.

Source. RS 43:4. CS 45:4. GS 53:4. 1871, 9:1. GL 57:4. PS 59:3. PL 64:3. RL 77:3.

Section 76:7

    76:7 Record of Inventories and Taxes. – A fair record shall be made of every inventory taken by the selectmen, and of all taxes by them assessed, in a book of records of the doings of the selectmen in their office, which shall be the property of the town. If the selectmen or assessors do not have an office which is open to the public 5 days a week during normal business hours at which time any person may inspect the current tax records of the town or city, then the selectmen or assessors shall leave a copy of the record with the town clerk within 30 days after the tax rate has been approved by the commissioner of revenue administration, or the original inventory and assessment shall be so left and recorded by the clerk. Both records shall be open to the inspection of all persons. The inventory record shall contain: (1) the information required under RSA 75:4; (2) the record of real estate which shall include the name of the owner, if known; the number of the lot and range, if lotted; otherwise, such description as the land may readily be known by; and the number of acres, if known; and (3) the amount of taxes assessed on all property assessed.

Source. RS 43:6. CS 45:6. GS 53:6. GL 57:6. PS 59:5. PL 64:5. RL 77:5. 1943, 33:1. RSA 76:7. 1965, 124:1. 1969, 23:10. 1973, 544:8. 1983, 157:2, eff. Aug. 8, 1983.

Section 76:7-a

    76:7-a Posting of Excerpts of Inventories. – If the selectmen or assessors do not have an office which is open to the public 5 days a week during normal business hours during which time any person may inspect the current tax records of the town or city, then said selectmen or assessors shall prepare annually an alphabetical list of all owners of real estate which is not exempt from taxation under RSA 72:23, together with the street address and the assessed value of each separate parcel of real estate owned by them. Such list shall be posted in a public place in the town or city.

Source. 1975, 125:1, eff. July 5, 1975.

Section 76:8

    76:8 Commissioner's Warrant. –
I. (a) The commissioner shall annually determine a municipality's tax base for the education tax by subtracting from the total equalized valuation of all property, as determined under RSA 21-J:3, XIII for the preceding year, property that was then taxable under RSA 82 and RSA 83-F. In determining the tax base, the value of any utility property that is included in the total equalized valuation upon which the statewide education property tax is computed, and is also taxable under RSA 83-F for that year, shall also be subtracted from the tax base, provided the sum value of the utility property represents at least 5 percent of the total equalized value of all property, except property taxable under RSA 82 or RSA 83-F in the preceding year.
(b) The commissioner shall calculate the portion of the education tax to be raised by each municipality by multiplying the uniform education property tax rate by the municipality's tax base.
II. The commissioner shall issue a warrant under the commissioner's hand and official seal for the amount computed in paragraph I to the selectmen or assessors of each municipality by December 15 directing them to assess such sum and pay it to the municipality for the use of the school district or districts. Such sums shall be assessed at such times as may be prescribed for other taxes assessed by such selectmen or assessors of the municipality.
II-a. At the time the warrant is issued pursuant to paragraph II, the commissioner shall report to the governor, the speaker of the house of representatives, the president of the senate, and the commissioner of education, a statement of the education tax warrants to be issued for the tax year commencing April 1 of the succeeding year.
III. Municipalities are authorized to assess local property taxes necessary to fund school district appropriations not funded by the education tax, by distributions from the education trust fund under RSA 198:39, or by other revenue sources.

Source. RS 10:2. CS 10:3. GS 12:2. GL 13:3. PS 14:3. PL 13:3. RL 20:3. 1999, 17:16; 338:4. 2000, 239:6. 2004, 195:1. 2005, 96:1. 2006, 6:4. 2008, 173:2, 15. 2011, 258:7, eff. July 1, 2011. 2016, 85:1, eff. July 18, 2016.

Section 76:9

    76:9 Repealed by 2016, 85:10, I, eff. July 18, 2016. –

Section 76:10

    76:10 Selectmen's Lists and Warrant. –
I. A list of all property taxes by them assessed shall be made by the selectmen under their hands, with a warrant under their hands and seal. The list shall be directed to the collector of such town, requiring the collector to collect the same, and to pay to the town treasurer such sums and at such times as may be therein prescribed. The selectmen shall assess such taxes to the owner as of April 1, or to the current owner, if known. The selectmen of a town or the board of assessors of a city may round off to the nearest dollar the total tax due on each parcel appearing on the list.
II. If the municipal tax collector finds a discrepancy of 1/2 of one percent or more between the amount of the warrant as committed to the tax collector of the municipality and the total property tax commitment calculated by the commissioner of revenue administration, based on the pertinent information provided by the municipality under RSA 21-J:34, the collector shall return the warrant to the municipality's assessing officials for correction. If a correction cannot be made to generate a warrant with less than 1/2 of one percent discrepancy, the assessing officials shall submit a revised property summary inventory of valuation form as required under RSA 21-J:34, I, for recalculation of the tax rate by the commissioner of revenue administration. The municipality shall not issue property tax bills until such discrepancy is resolved. A copy of the signed warrant total page and an actual tax bill shall be submitted to the department of revenue administration by the tax collector.

Source. RS 43:8. CS 45:8. GS 53:8. GL 57:8. PS 59:7. 1903, 111:1. 1925, 61:3. PL 64:7. RS 77:7. RSA 76:10. 1983, 158:1; 440:1. 2003, 307:4. 2008, 174:3. 2010, 262:5, eff. Sept. 4, 2010.

Section 76:10-a

    76:10-a Jeopardy Assessment. – Whenever it shall appear to the selectmen or assessors that it is necessary that the assessment of taxes assessed against any property be made as soon as possible in order to insure the payment of the taxes and to protect the public interest, they may, on or after April 1, make a reasonable jeopardy assessment of the taxes against the owner or person to whom such property is assessed and commit a warrant to the collector for the same, and the collector after making presentation of a bill for such taxes may immediately use any of the remedies provided by law to collect the taxes committed to him in such warrant. If it later appears that such jeopardy tax payment was in excess of the taxes due the over plus together with interest at the rate of 6 percent per annum from the time of payment to the time of refund shall be refunded to the person from whom the tax was collected. If such tax payment was insufficient to pay the actual tax later found to be due, then a further assessment may be made and may be collected in the same manner as the original assessment.

Source. 1955, 108:1. 1961, 33:1, eff. Mar. 17, 1961.

Section 76:11

    76:11 Delivery of List; Notice to Taxpayer; Other Bills. –
I. Such list shall be delivered to the collector within 30 days from the receipt of information by the selectmen from the commissioner of revenue administration of the rate percent of taxation as provided in RSA 41:15, unless for good cause the time is extended by the commissioner of revenue administration. The collector shall, within 30 days after the receipt of such list, send to every person taxed, a bill for such taxes by first class mail or, with the approval of the governing body, by electronic means as provided in paragraph II, unless for good cause the time is extended by the commissioner of revenue administration. Said bill shall be mailed separately and not included with mailing of other town or city bills, unless the governing body of the town or city votes to mail other town or city bills or information directly related to municipal business along with the tax bill. Under no circumstances shall a city or town mail statements of position on matters of public policy along with the tax bill. Upon written request of a mortgagee or its representative, the tax collector of a city or town shall mail or transfer by electronic means as provided in paragraph II a duplicate copy of the property tax bill, as it was sent to the property taxpayer, to the party making such request. Other form of notification of tax owed, acceptable to the mortgagee and the tax collector, may be substituted for the duplicate tax bill. A separate written request, with specific property identification, shall be required for each duplicate copy or form. The governing body of a city or town may establish a reasonable fee to be charged for each duplicate copy or form. Resident tax bills may be included with property tax bills when the inclusion of such resident tax bills will not unduly delay the mailing of either the resident or property tax bills.
II. The collector may issue bills or notices by electronic means only after the taxpayer requests such delivery. There shall be no charge for delivery of bills or notices by electronic means and there shall be no penalty for not choosing to elect delivery by electronic means. Any request for electronic delivery of tax bills or notices shall contain the physical signature of the taxpayer or an electronic signature conforming to the requirements of the federal Electronic Signatures Act or its successor. Any agreement executed by a taxpayer to receive tax bills by electronic means shall contain a description of the delivery system proposed to be used and shall contain clear instructions on the method for terminating such delivery.
III. In the event that the collector has any reason to believe that bills or notices sent by electronic means have failed to be delivered, the collector shall promptly send a duplicate of the bills or notices by first class mail. A duplicate bill or notice mailed in compliance shall be at no cost to the taxpayer. Second and subsequent notices of payments due, or notices of tax delinquency shall be sent by first class mail. Sending a bill as provided in this paragraph shall not change the last date that taxes may be paid without penalty.

Source. GS 55:2. 1874, 105:1. 1876, 24:1. GL 59:2. PS 61:8. 1917, 143:1. 1925, 61:3. PL 64:9. RL 77:9. 1947, 221:1. RSA 76:11. 1963, 120:3. 1973, 544:8. 1977, 55:1. 1981, 254:1. 1993, 347:1. 1994, 377:1, eff. Aug. 8, 1994. 2012, 29:1, eff. July 1, 2012.

Section 76:11-a

    76:11-a Information. –
I. The tax bill which is sent to every person taxed, as provided in RSA 76:11, shall show the rate for municipal, local education, state education, and county taxes separately, the assessed valuation of all lands and buildings for which said person is being taxed, and the right to apply in writing to the selectmen or assessors for an abatement of the tax assessed as provided under RSA 76:16. The department of revenue administration shall compute for each town and city the rates which are to appear on the tax bills and shall furnish the required information to the appropriate town or city.
II. The tax bill shall also contain a statement informing the taxpayer of the types of tax relief for which the taxpayer has the right to apply. The following statement shall be considered adequate:
"If you are elderly, disabled, blind, a veteran, or veteran's spouse, or are unable to pay taxes due to poverty or other good cause, you may be eligible for a tax exemption, credit, abatement, or deferral. For details and application information, contact (insert title of local assessing officials or office to which application should be made)."
This statement shall be prominent and legible, and may either be printed on the tax bill itself, or on a separate sheet of paper enclosed with the tax bill. A municipality may in its discretion choose to include more detailed information about the eligibility criteria for different forms of tax relief, provided, however, that the information in the above statement shall be considered a minimum.
III. A town or city may, by majority vote of its governing body, include information additional to that required under paragraphs I and II on the tax bill as a means of further educating the public relative to the laws regarding property taxes.

Source. 1959, 15:1. 1973, 544:8. 1975, 84:1. 1981, 254:2. 1990, 49:3. 1994, 45:2; 377:2. 1995, 265:14. 1999, 17:18; 338:6, eff. Nov. 3, 1999.

Section 76:11-b

    76:11-b Notice of Arrearage. – The tax collector shall provide to the owner as of April 1 or current owner, if known, a summary of all uncollected and unredeemed taxes on the property. This summary may be included on or with the tax bill, or may be sent by separate mailing within 90 days of the due date of the final tax bill.

Source. 1992, 49:1, eff. June 12, 1992.

Section 76:12

    76:12 List of Resident Taxes. – Before June 1 in each year, unless the time therefor is extended by the commissioner of revenue administration, the selectmen of towns and the assessors of cities shall commit to the collector of taxes a warrant, under their hands and seal, together with a list of resident taxes by them assessed, directing the collector to collect the same and to pay the amount collected to the treasurer at such times as may be thereon prescribed. Within 30 days after receipt of the list, the collector shall send a bill to every person taxed by first class mail, unless for good cause the time is extended by the commissioner of revenue administration.

Source. 1913, 82:2. PL 64:10. RL 77:10. 1945, 6:1. RSA 76:12. 1957, 86:1. 1971, 476:7. 1973, 544:8. 1985, 312:1, eff. Aug. 13, 1985.

Section 76:13

    76:13 Interest. – Interest at 8 percent per annum shall be charged upon all taxes except resident taxes, except as otherwise provided by statute, not paid on or before December 1 after their assessment, which shall be collected from that date with the taxes as incident thereto, except in the case where a tax bill sent to the taxpayer on or after November 2 and before April 1 of the following year interest shall not be charged until 30 days after the bills are mailed. Interest due in an amount up to $25 may be waived by the collector, with the approval and consent of the board of selectmen and the board of assessors, if in the collector's judgment the administrative and collection costs involved do not warrant collection of the amount due. The tax collector shall state on the tax bill the date from which interest will be charged and such date shall be determined by the day the collector sends out the last tax bill on the list. The collector shall notify the board of tax and land appeals in writing of the date on which the last tax bill was sent.

Source. 1860, 2373. 1861, 2491. GS 53:9. 1872, 42:1. GL 57:9. PS 59:8. PL 64:11. RL 77:11. 1943, 55:1. 1949, 61:1. RSA 76:13. 1965, 81:1. 1969, 206:1. 1970, 30:1. 1973, 486:4; 544:8. 1977, 354:1. 1981, 465:14. 1989, 39:1. 1991, 54:1; 306:9. 2001, 63:1, eff. April 1, 2001. 2018, 282:1, eff. Apr. 1, 2019.

Section 76:13-a

    76:13-a Resident Tax Penalty. – There shall be added to any resident tax not paid in full on or before December 1 following the assessment of the resident tax the sum of $1 which shall be collected with the tax as incident thereto.

Source. 1969, 206:2. 1971, 476:9, eff. July 10, 1971.

Section 76:13-b

    76:13-b Limitations on Interest When Tax Relief is Granted. –
Notwithstanding any provisions of RSA 76:13 or 76:15-a or 76:15-b to the contrary:
I. Interest on tax deferrals for the elderly and disabled granted pursuant to RSA 72:38-a will accrue at 5 percent beginning 30 days after the date of the final tax bill.
II. No interest shall be charged on any taxes abated pursuant to RSA 76 on the grounds of poverty or hardship and inability to pay.
III. No interest shall be charged on that portion of taxes of any residential property for which an exemption or tax credit is granted pursuant to RSA 72.

Source. 1995, 265:15, eff. Jan. 1, 1996.

Section 76:14

    76:14 Correction of Omissions, or Improper Assessment. – If the selectmen, before the expiration of the year for which a tax has been assessed, shall discover that the same has been taxed to a person not by law liable they may, upon abatement of such tax and upon notice to the person liable for such tax, impose the same upon the person so liable. And if it shall be found that any person or property shall have escaped taxation the selectmen, upon notice to the person, shall impose a tax upon the person or property so liable.

Source. 1878, 68:1. GL 57:10. PS 59:9. PL 64:12. RL 77:12.

Section 76:15

    76:15 Amendments of Inventories and Tax Lists. – Inventories and tax lists already delivered to tax collectors shall be amended by selectmen or assessors to the extent of correcting errors or perfecting the description of certain property therein listed, upon application made to them by the tax collector prior to posting of the notice of a tax sale or tax lien in accordance with the provisions of RSA 80. Notice of such amendment to the inventory shall be sent by the selectmen or assessors, in writing and by registered mail, prior to the posting of the list of delinquent taxes by the tax collector but not more than 30 days prior to the posting, to the last known address of the owner or of the persons taxed.

Source. 1947, 111:1. RSA 76:15. 1969, 23:11. 1983, 135:2. 2010, 301:1, eff. Sept. 11, 2010.

Section 76:15-a

    76:15-a Semi-Annual Collection of Taxes in Certain Towns and Cities. –
I. Taxes shall be collected in the following manner in towns and cities which adopt the provisions of this section in the manner set out in RSA 76:15-b. A partial payment of the taxes assessed on April 1 in any tax year shall be computed by taking the prior year's assessed valuation times 1/2 of the previous year's tax rate; provided, however, that whenever it shall appear to the selectmen or assessors that certain individual properties have physically changed in valuation, they may use the current year's appraisal times 1/2 the previous year's tax rate to compute the partial payment.
II. For the purposes of this section, the lists of assessed property shall be committed by the selectmen with a warrant under their hands and seal directed to the collector of such town no later than May 15. The collector shall mail all the bills for this partial payment no later than June 15. Partial payment of taxes assessed under this section shall be due and payable on July 1. The collector shall receive such payments, give a receipt therefor, and credit the amount paid toward the amount of the taxes eventually assessed against the property, in the same manner as prepayments under RSA 80:52-a. A payment of the remainder of the taxes assessed April 1, minus the payment due on July 1 of that year, shall be due and payable December 1. Interest charged on all taxes not paid on or before the date they are due shall be as prescribed in RSA 76:13, except that, when bills for the partial payment under this section are mailed on or after June 1, interest shall not be charged until 30 days after the last bill is mailed.

[Paragraph III effective until April 1, 2022; see also paragraph III set out below.]


III. (a) Notwithstanding the provisions of paragraphs I and II, any municipality affected by a change in adequate education grants or excess tax amounts, determined pursuant to RSA 198:41, may apply to the commissioner of revenue administration on forms prescribed by the commissioner to adjust the 1/2 of the previous year's tax rate by an amount sufficient to collect 1/2 of the estimated increase or decrease in the local school tax resulting from the change.
(b) The department of education shall certify, no later than November 15, to the commissioner of the department of revenue administration the difference in the amount of the adequate education grants and excess tax amounts between the current fiscal year and the forthcoming fiscal year for every municipality.
(c) Any municipality requesting an adjusted rate for the semi-annual bill shall submit such request to the commissioner of the department of revenue administration by April 1 prior to the issuance of the semi-annual bill.

[Paragraph III effective April 1, 2022; see also paragraph III set out above.]


III. (a) Notwithstanding the provisions of paragraphs I and II, any municipality affected either by a change in adequate education grants or excess tax amounts, determined pursuant to RSA 198:41, or by a change of 15 percent or more in the amount of all property taxes to be raised for the current year as compared to the previous year, may apply to the commissioner of revenue administration on forms prescribed by the commissioner to adjust the 1/2 of the previous year's tax rate by an amount sufficient to collect 1/2 of the estimated increase or decrease in the city or town, school, or county taxes resulting from the change.
(b) The department of education shall certify, no later than November 15, to the commissioner of the department of revenue administration the difference in the amount of the adequate education grants and excess tax amounts between the current fiscal year and the forthcoming fiscal year for every municipality.
(c) Any municipality requesting an adjusted rate for the semi-annual bill shall submit such request to the commissioner of the department of revenue administration by April 1 prior to the issuance of the semi-annual bill.
(d) The department of revenue administration shall expedite certified adjusted rate applications.

Source. 1969, 497:2. 1971, 454:3. 1973, 128:1. 1981, 465:15. 1983, 157:1; 440:2. 2011, 262:1, eff. July 13, 2011. 2021, 15:1, eff. Apr. 1, 2022.

Section 76:15-aa

    76:15-aa Quarterly Billing of Taxes in Certain Towns and Cities. –
Any city or town which has adopted an optional fiscal year may adopt a system for quarterly billing and collection of taxes as provided in RSA 76:15-b.
I. In a city or town that adopts the provisions of RSA 76:15-b, III, the first quarterly bill shall be due and payable (a) in a city or town that has adopted a charter under RSA 49-C or RSA 49-D, on April 1, or (b) in a town other than a town that has adopted a charter under RSA 49-D, on a date determined by the governing body not sooner than 30 days and not later than 45 days following the date of town meeting, during the 6-month conversion period prior to the fiscal year beginning on July 1. This bill shall be an amount based on 1/4 of the total previous year's complete city or town, school, and county levy. The entire amount collected on the first quarterly billing date, except for the county portion, shall be credited to the city or town to fund the 6-month conversion period budget as adopted by the legislative body.
(a) For the purposes of RSA 80:19, the assessment date for the tax bills due and payable on April 1 of the year of conversion to quarterly tax billing shall be that same date of April 1.
(b) Thereafter, beginning with the newly adopted fiscal year beginning July 1, tax payments shall be due as provided in paragraph II.
II. In any city or town which has adopted both an optional fiscal year and quarterly billing, taxes shall be collected in the following manner:
(a) Tax payments shall be due July 1, October 1, January 2, and March 31 of each fiscal year to fund the optional fiscal year budget which is the basis upon which the tax rate shall be established by the department of revenue administration.
(b) A quarterly billing of the taxes to be due in any tax year shall be computed by taking the previous year's assessed valuation times the previous year's tax rate, as determined by the department of revenue administration, divided by 4; provided, however, that whenever it appears to the assessors that certain individual properties have changed in valuation, they may use the current year's appraisal times the previous year's tax rate divided by 4 to compute the quarterly payment. Quarterly payments of taxes assessed under this section shall be due and payable on July 1 and October 1. For the purpose of the quarterly payments, a list of assessed property shall be committed by the board of assessors with warrants under their hands and seal directed to the collector no later than May 15. The collector shall mail all the bills for the 2 quarterly payments no later than 30 days before their due dates. The collector shall receive such payments and credit the amount paid towards the amount of the taxes eventually assessed against the property.
(c) Payments of the remainder of the taxes, minus the 2 quarterly payments due on July 1 and October 1 of that year, shall be due and payable in 2 equal billings on January 2 and March 31. For the purpose of these final remaining quarterly payments, the assessor shall commit warrants to the collector. The collector shall mail all the bills for the 2 remaining tax payments no later than 30 days before their due dates. For purposes of RSA 76:16, RSA 76:16-a, and RSA 76:17, the "notice of tax" shall mean the date the board of tax and land appeals determines to be the last date of mailing of the January 2 quarterly tax bill, which bill is based on the current year's tax rate and assessments.
(d) For the purpose of establishing the real estate tax lien under the provisions of RSA 80:59, for the tax bills due and payable each year after the adoption of quarterly tax billing, the real estate of every person or corporation may be subject to the tax lien procedure by the collector, in case all taxes against the owner shall not be paid in full on or before April 1 next after its assessment.
III. If, subsequent to the collector issuing quarterly bills, the assessors are made aware of a change in ownership in a parcel so billed, the assessors shall amend the tax list and notify the collector, who, upon the request of the new owner, shall cause to be mailed to the new owner a statement of account showing the balance due on the current quarterly billing.
IV. Interest at the rate of 8 percent per annum shall be charged on all taxes not paid on or before their due dates or 30 days after mailing, whichever is later.

[Paragraph V(a) effective until April 1, 2022; see also paragraph V(a) set out below.]


V. (a) Notwithstanding the provisions of paragraphs II and III, any municipality with quarterly billing affected by a change in adequate education grants or excess tax amounts, determined pursuant to RSA 198:41, may apply to the commissioner of revenue administration on forms prescribed by the commissioner to adjust the 1/4 of the previous year's tax rate by an amount sufficient to collect 1/4 of the estimated increase or decrease in the July and October quarterly bills in local school tax resulting from the change.

[Paragraph V(a) effective April 1, 2022; see also paragraph V(a) set out above.]


V. (a) Notwithstanding the provisions of paragraphs II and III, any municipality with quarterly billing affected either by a change in adequate education grants or excess tax amounts, determined pursuant to RSA 198:41, or by a change of 15 percent or more in the amount of all property taxes to be raised for the current year as compared to the previous year, may apply to the commissioner of revenue administration on forms prescribed by the commissioner to adjust the 1/4 of the previous year's tax rate by an amount sufficient to collect 1/4 of the estimated increase or decrease in the July and October quarterly bills in city or town, school, or county taxes resulting from the change.
(b) The department of education shall certify, no later than November 15, to the commissioner of the department of revenue administration the difference in the amount of the adequate education grants and excess tax amounts between the current fiscal year and the forthcoming fiscal year for every municipality.
(c) Any municipality requesting an adjusted rate for the quarterly bills shall submit such request to the commissioner of the department of revenue administration by April 1 prior to the issuance of the July and October quarterly bills.
(d) The department of revenue administration shall expedite certified adjusted rate applications.

Source. 2004, 153:1. 2010, 153:1. 2011, 262:2, eff. July 13, 2011. 2018, 282:2, eff. Apr. 1, 2019. 2021, 15:2, eff. Apr. 1, 2022.

Section 76:15-b

    76:15-b Local Option. –
I. Other provisions of law to the contrary notwithstanding, taxes shall be collected in any town or city in a manner pursuant to RSA 76:15-a if said town or city, by majority vote of the governing body, adopts the provisions thereof. A town or city which adopts the provisions of RSA 76:15-a may rescind said adoption by majority vote of the governing body, and the general statutes relating to collection of taxes shall once again apply.
II. Taxes shall be collected in any town or city in a manner pursuant to RSA 76:15-aa, if said town or city, by majority vote of the legislative body, adopts the provisions thereof. A town or city which adopts the provisions of RSA 76:15-aa may rescind said adoption by majority vote of the legislative body, and the general statutes relating to collection of taxes shall once again apply.
III. Any city or town may, by majority vote of the legislative body, adopt a fiscal year running from July 1 to June 30 of the following year. In conjunction with that vote, the city or town is also authorized, by majority vote, to adopt a budget for the purpose of funding a 6-month conversion period through the adoption of a system for quarterly collection and billing of taxes as provided in RSA 76:15-aa.

Source. 1969, 497:2. 1971, 454:4. 2004, 153:4, eff. July 23, 2004.

Section 76:15-c

    76:15-c Collection of Property Taxes in Certain Municipalities. –
I. Any municipality with a fiscal year of July 1 to June 30 of the following year which collects its property taxes semi-annually in December and June may adopt the provisions of this section by majority vote of the legislative body of the municipality. Prior to the vote each municipality shall hold a public hearing on the adoption of these provisions. If adopted by the municipality, the provisions of this section shall be effective on April 1 following the vote.
II. If the provisions of this section are adopted by the municipality, the municipality shall begin adjusting the 2 due dates for the partial payment and the payment of taxes forward one month a year for 6 years until the final collection dates are on July 1 for the partial payment and December 1 for the balance of the payment for the year of assessment, still funding the period from July 1 through June 30 of the following year. During the conversion years a partial payment of the taxes assessed on April 1 in any year shall be computed by taking the prior year's assessed value times 1/2 of the prior year's tax rate; provided, however, that whenever it shall appear to the assessor that certain individual properties have physically changed in valuation, the assessor may use the current year's assessed value times 1/2 of the previous year's tax rate to compute the partial payment.
III. Interest charged on all taxes not paid on or before the date they are due shall be at the rate prescribed in RSA 76:13. Interest shall accrue after the due dates of each payment due.
IV. For purposes of abatement filing periods, the mailing date for the final notice of tax for second payment of taxes shall be used for calculating the period.
V. After completion of the conversion years, RSA 76:15-a shall regulate the assessment and collection of property taxes.

Source. 1994, 90:1, eff. July 5, 1994.

Abatement

Section 76:16

    76:16 By Selectmen or Assessors. –
I. (a) Selectmen or assessors, for good cause shown, may abate any tax, including prior years' taxes, assessed by them or by their predecessors, including any portion of interest accrued on such tax; or
(b) Any person aggrieved by the assessment of a tax by the selectmen or assessors and who has complied with the requirements of RSA 74, may, by March 1, following the date of notice of tax under RSA 76:1-a, and not afterwards, apply in writing on the form set out in paragraph III to the selectmen or assessors for an abatement of the tax. The municipality may charge the taxpayer a fee to cover the costs of the form required by paragraph III.
II. Upon receipt of an application under paragraph I(b), the selectmen or assessors shall review the application and shall grant, for good cause shown, or deny the application in writing by July 1 after notice of tax date under RSA 76:1-a. The failure to respond shall constitute denial. All such written decisions shall be sent by first class mail to the taxpayer and shall include a notice of the appeal procedure under RSA 76:16-a and RSA 76:17 and of the deadline for such an appeal. The board of tax and land appeals shall prepare a form for this purpose. Municipalities may, at their option, require the taxpayer to furnish a self-addressed envelope with sufficient postage for the mailing of this written decision.
III. The abatement application form shall be prescribed by the board of tax and land appeals. The form shall include the following and such other information deemed necessary by the board:
(a) Instructions on completing and filing the form, including an explanation of the grounds for requesting tax abatements, including abatements for poverty and inability to pay pursuant to RSA 76.
(b) Sections for information concerning the person applying, the property for which the abatement is sought and other properties in the municipality owned by the person applying.
(c) A section concerning compliance with the RSA 74 inventory requirement.
(d) A section explaining the appeal procedure and stating the appeal deadline in the event the municipality denies the tax relief request in whole or part.
(e) A section requiring the applicant to state with specificity the reasons supporting the abatement request with an explanation of what specificity means.
(f) A section for the applicant to list any comparable properties supporting an abatement request.
(g) A place for the applicant's signature with a certification by the person applying that the application has a good faith basis and the facts in the application are true.
(h) The statement: "If an abatement is granted and taxes have been paid, interest on the abatement shall be paid in accordance with RSA 76:17-a. Any interest paid to the applicant must be reported by the municipality to the United States Internal Revenue Service, in accordance with federal law. Prior to the payment of an abatement with interest, the taxpayer shall provide the municipality with the applicant's social security number or federal tax identification number. Municipalities shall treat the social security or federal tax identification information as confidential and exempt from a public information request under RSA 91-A."
IV. Failure to use the form prescribed in paragraph III shall not affect the right to seek tax relief.

Source. RS 44:1. CS 47:1. GS 53:10. GL 57:11. PS 59:10. PL 64:13. 1939, 46:1. RL 77:13. RSA 76:16. 1967, 180:1. 1990, 49:1. 1991, 386:3, 5. 1992, 175:1. 1993, 86:1. 1994, 91:1, 2; 393:3. 1995, 265:16. 1997, 189:1. 2002, 217:1. 2004, 203:12, eff. June 11, 2004. 2014, 175:1, eff. Sept. 9, 2014.

Section 76:16-a

    76:16-a By Board of Tax and Land Appeals. –
I. If the selectmen neglect or refuse to so abate, in accordance with RSA 76:16, I(b), any person aggrieved, having complied with the requirements of RSA 74, upon payment of a $65 filing fee, may apply in writing to the board of tax and land appeals. The appeal shall be filed on or before September 1 after the date of notice of tax under RSA 76:1-a, and not afterwards. The board, after inquiry and investigation, shall hold a hearing if requested as provided in this section and shall make such order thereon as justice requires; and such order shall be enforceable as provided hereafter. If the appeal is filed before July 1 the person aggrieved shall state in the appeal to the board the date of the municipality's decision on the RSA 76:16, I(b) application.
II. Upon receipt of an application under the provisions of paragraph I, the board of tax and land appeals shall give notice in writing to the affected town or city of the receipt of the application by mailing such notice to the town or city clerk thereof by certified mail. Such town or city may request in writing a hearing on such application within 30 days after the mailing of such notice and not thereafter. If a hearing is requested by a town or city, the board of tax and land appeals shall, not less than 30 days prior to the date of hearing upon such application, give notice of the time and place of such hearing to the applicant and to the town or city in writing. Nothing contained in this paragraph shall be construed to limit the rights of taxpayers to a hearing before the board of tax and land appeals.
III. The applicant and the town or city shall be entitled to appear by counsel, may present evidence to the board of tax and land appeals and may subpoena witnesses. Either party may request that a stenographic record be kept of the hearing. Any investigative report filed by the staff of the board of tax and land appeals shall be made a part of such record.
IV. In such hearing, the board of tax and land appeals shall not be bound by the technical rules of evidence.
V. Either party aggrieved by the decision of the board of tax and land appeals may appeal pursuant to RSA 71-B:12. For the purposes of such appeal, the findings of fact by the board shall be final. Any such appeal shall be limited to questions of law.
VI. A copy of an order of abatement ordered by the board of tax and land appeals, attested as such by the chairman of the board, if no appeal is taken hereunder, may be filed in the superior court for the county or in the Merrimack county superior court at the option of the board; and, thereafter, such order may be enforced as any final judgment of the superior court.
VII. (a) The board may establish, by rules adopted under RSA 541-A, a small claims procedure to hear property tax appeals under this section as an alternative to full hearings. The rules may modify the procedural, hearing, and decision requirements of RSA 71-B, RSA 541-A, and paragraphs I-VI of this section.
(b) After filing the appeal pursuant to RSA 76:16-a, the taxpayer shall have the option of electing the small claims procedure. If the taxpayer elects the small claims procedure, the appeal shall be heard as a small claim unless the municipality, within 30 days of the board's notice of the taxpayer's election, requests a full hearing.
(c) The quorum for small claims hearings, decisions, and rehearing orders shall be one board member.
(d) The board retains the authority to require small claims to be heard by full hearing.

Source. 1955, 162:1. 1965, 29:1. 1969, 246:1. 1973, 121:1; 544:3. 1977, 563:39. 1982, 42:77. 1988, 1:7, 8. 1989, 408:9. 1991, 386:4, 6. 1992, 175:2; 285:2. 1994, 393:4, 5. 1995, 265:17. 2002, 217:2, eff. May 16, 2002. 2014, 175:2, eff. Sept. 9, 2014.

Section 76:16-b

    76:16-b Repealed by 1995, 194:1, eff. Aug. 11, 1995. –

Section 76:16-c

    76:16-c Abatement of Resident Taxes. – Selectmen or assessors may for good cause shown abate any resident tax assessed by them or their predecessors.

Source. 1971, 476:8, eff. July 10, 1971.

Section 76:16-d

    76:16-d Extensions of Application; Reply and Appeal Deadlines. –
I. [Repealed.]
II. In towns with dates of notice of tax, as defined in RSA 72:1-d and RSA 76:1-a, after December 31, the uniform deadlines in deferral and abatement applications, replies, and appeals statutes, including RSA 72:38-a and RSA 76:16, 16-a, and 17 shall be as follows:
(a) Taxpayer's initial application for deferral or abatement within 2 months of the date of notice of tax.
(b) Town's response to the application within 6 months of the date of notice of tax.
(c) Taxpayer's appeal within 8 months of the date of notice of tax.

Source. 1995, 265:18. 1998, 344:3. 2002, 217:4. 2007, 182:6, eff. April 1, 2007.

Section 76:16-e

    76:16-e Timely Filing. – The timely filing and mailing of any document relative to the administration and appeal of any state or municipal tax, either by a municipality or the board of tax and land appeals, shall be determined in accordance with RSA 80:55.

Source. 2000, 239:7, eff. Aug. 5, 2000.

Section 76:17

    76:17 By Court. – If the selectmen neglect or refuse so to abate in accordance with RSA 76:16, I(b), any person aggrieved, having complied with the requirements of RSA 74, may, in lieu of appealing pursuant to RSA 76:16-a, apply by petition to the superior court in the county, which shall make such order thereon as justice requires. The appeal shall be filed on or before September 1 following the date of notice of tax under RSA 76:1-a, and not afterwards. If the appeal is filed before July 1 following the date of notice of tax, the person aggrieved shall state in the appeal to the court the date of the municipality's decision on the RSA 76:16, I(b) application.

Source. 1983, 345:1. 1991, 386:9. 1994, 393:6. 1995, 265:19. 2002, 217:3, eff. May 16, 2002. 2014, 175:3, eff. Sept. 9, 2014.

Section 76:17-a

    76:17-a Interest. – Whenever, after taxes have been paid, the selectmen, the board of tax and land appeals, or the superior court, as the case may be, grant an abatement of taxes, they shall award interest on the amount of taxes abated at the rate of 6 percent per annum from the date the taxes were paid to the date of refund.

Source. 1965, 152:1. 1973, 544:13. 1983, 394:2, eff. Aug. 21, 1983.

Section 76:17-b

    76:17-b Filing Fee Reimbursed. – Whenever, after taxes have been paid, the board of tax and land appeals grants an abatement of taxes because of an incorrect tax assessment due to a clerical error, or a plain and clear error of fact, and not of interpretation, as determined by the board of tax and land appeals, the person receiving the abatement shall be reimbursed by the city or town treasurer for the filing fee paid under RSA 76:16-a, I.

Source. 1990, 49:2, eff. June 5, 1990.

Section 76:17-c

    76:17-c Effect of Abatement Appeal on Subsequent Taxes. –
I. Whenever the board of tax and land appeals, pursuant to RSA 76:16-a, or the superior court, pursuant to RSA 76:17, grants an abatement on the grounds of an incorrect property assessment value, the selectmen or assessors shall thereafter use the correct assessment value, as found by the board or the court, in assessing subsequent taxes upon that property, until such time as they, in good faith, reappraise the property pursuant to RSA 75:8 due to changes in value, or until there is a general reassessment in the municipality.
II. If, while an appeal pursuant to RSA 76:16-a or 76:17 is pending, subsequent taxes are assessed using an assessment value later found to be incorrect by the board of tax and land appeals or the superior court, the selectmen or assessors shall abate such subsequent taxes, using the correct assessment value as found by the board or the court, even if no abatement request or appeal has ever been filed with respect to such subsequent taxes.
III. The board of tax and land appeals and the superior court shall retain continuing jurisdiction over any abatement granted by them pursuant to RSA 76:16-a or 76:17 respectively, for purposes of enforcing the requirements of this section.

Source. 1992, 175:3, eff. April 1, 1992 at 12:01 a.m.

Section 76:17-d

    76:17-d Abatement Refund. – The selectmen or assessors may apply all or a portion of the amount of any taxes abated, along with interest computed according to this chapter, to any outstanding taxes owed by the taxpayer to the municipality. Taxes shall be considered outstanding if they are subject to interest pursuant to RSA 76:13. The selectmen or assessors shall send notice to the taxpayer of the amount credited against outstanding taxes and the date the credit was recorded.

Source. 1997, 241:1, eff. Jan. 1, 1998.

Section 76:18

    76:18 Repealed by 2014, 46:1, I, eff. July 26, 2014. –

Section 76:19

    76:19 Repealed by 2014, 46:1, II, eff. July 26, 2014. –

Section 76:19-a

    76:19-a Abatement for Brownfields Property. –
I. Upon application of a person who qualifies as eligible to participate in the brownfields program established under RSA 147-F, the governing body of the municipality may make an abatement of prior years' taxes and accrued interest to the applicant as it shall deem just and equitable.
II. Notwithstanding RSA 76:16, I(b), an application pursuant to paragraph I may be made at any time during the year.
III. Nothing in this section shall affect the authority of the governing body of a municipality to grant an abatement pursuant to any other provision of law.

Source. 1997, 264:1, eff. June 19, 1997. 2014, 175:4, eff. Sept. 9, 2014.

Section 76:20

    76:20 Record. – No abatement of a tax is of any effect until recorded in the records of the selectmen. If the selectmen have left a copy of the record of taxes assessed at the office of the town clerk, pursuant to RSA 76:7, then at the time of recording an abatement of a tax the selectmen shall, in writing, notify the town clerk of the abatement, stating the name of the person to whom the tax was assessed, the year of the assessment, the amount of the original assessed valuation, and the amount of the assessed valuation and of the tax abated. The town clerk shall thereupon make a notation, in red ink and above the amount previously recorded as assessed and taxed, of the amount of assessed valuation and of the tax abated against the name of the person to whom the tax was assessed, as it appears upon the inventory record on file in his office.

Source. GS 53:13. GL 57:14. PS 59:14. PL 64:17. RL 77:17. RSA 76:20. 1965, 71:1. 1983, 157:3, eff. Aug. 8, 1983.

Section 76:20-a


[RSA 76:20-a repealed by 2021, 170:2, effective November 1, 2022.]
    76:20-a Commission to Study the Equalization Rate Used for the Calculation of a Property Tax Abatement. –
I. There is established a commission to study the equalization rate used for the calculation of a property tax abatement. The commission shall consider any inequity in the current system of equalization and establish a method to eliminate the use of 2 separate equalization rates, reported by the department of revenue administration, in 2 separate years, one of which is used for tax assessment purposes and one of which is used for tax appeal purposes, so that the same equalization rate is used by the New Hampshire board of tax and land appeals, the superior court, and all cities, towns, and counties.
II. The commission shall be composed of the following members:
(a) One member of the assessing standards board, appointed by the board.
(b) One member representing the certified municipal assessing officials, appointed by the New Hampshire Association of Assessing Officials.
(c) The commissioner of the department of revenue administration, or designee.
(d) Two members of the house of representatives, one of whom is a member of the municipal and county government committee and one of whom is a member of the ways and means committee, appointed by the speaker of the house of representatives.
(e) One member of the senate, appointed by president of the senate.
(f) Three public members, appointed by the governor, one of whom is a municipal attorney practicing before the board of tax and land appeals and superior court in tax abatement cases, one of whom is a municipal official of a town or city with relevant tax abatement and equalization experience, and one of whom is a member of the public, engaged in property valuation for municipalities.
(g) One representative of a New Hampshire electric utility company, appointed by the governor.
(h) Two members of the business community, appointed by the governor.
III. Legislative members of the commission shall receive mileage at the legislative rate when attending to the duties of the commission.
IV. The commission shall study and report as to whether legislation is recommended to correct the inequity in the tax appeal process by establishing a method to eliminate the use of 2 separate equalization rates reported by the department of revenue administration in 2 separate years, with one rate used for tax assessment purposes and the other rate used for tax appeal purposes, so that the same equalization rate is used for both tax assessment purposes and in any subsequent appeal to the board of tax and land appeals or the superior court.
V. The members of the commission shall elect a chairperson among the members. The first meeting of the commission shall be held no later than February 1, 2022, and shall be called by the first-named house member. A majority of the commission members shall constitute a quorum.
VI. The commission shall report its findings and any recommendations for legislation to the speaker of the house of representatives, the senate president, the house and senate clerks, and the governor on or before November 1, 2022.

Source. 2021, 170:1, eff. July 30, 2021.

Prorated Assessments for Damaged Buildings

Section 76:21

    76:21 Prorated Assessments for Damaged Buildings. –
I. Whenever a taxable building is damaged due to unintended fire or natural disaster to the extent that it renders the building not able to be used for its intended use, the assessing officials shall prorate the assessment for the building for the current tax year. For purposes of this paragraph, an unintended fire means a fire which does not arise out of any act committed by or at the direction of the property owner with the intent to cause a loss.
II. The proration of the building assessment shall be based on the number of days that the building was available for its intended use divided by the number of days in the tax year, multiplied by the building assessment.
III. A person aggrieved of a property tax for a building damaged as provided in paragraph I shall file an application with the assessing officials in writing within 60 days of the event described in paragraph I or by March 1, whichever is later.
IV. Proration of the assessment shall be denied if the assessing officials determine that the applicant did not meet the requirements of this section or acted in bad faith.
V. The total tax reduction from proration under this section for any city or town shall be limited to an amount equal to 1/2 of one percent of the total property taxes committed in the tax year. If the assessing officials determine that it is likely that this limit will be reached, the proration shall not be applied to any additional properties.
VI. Nothing in this section shall limit the ability of the assessing officials to abate taxes for good cause shown pursuant to RSA 76:16.
VII. Appeals of a decision under this section shall be to the board of tax and land appeals or the superior court as set forth in RSA 76:16-a or RSA 76:17.

Source. 2012, 169:2, eff. April 1, 2013. 2018, 282:8, eff. Jan. 1, 2019.