CHAPTER 79-G TAXATION OF QUALIFYING HISTORIC BUILDINGS
Section 79-G:3
79-G:3 Definitions. –
In this chapter:
I. "Assessing official" means the assessing authority of any town, city, or place.
II. "Board of tax and land appeals" means the board of tax and land appeals established pursuant to the provisions of RSA 71-B:1.
III. "Commissioner" means the commissioner of the department of revenue administration.
IV. "Qualifying historic building" means a building meeting all of the following criteria:
(a) The building is 100 years or greater in age;
(b) The building is listed on either or both of the National Register of Historic Places or the New Hampshire state register of historic places maintained by the division of historical resources, department of natural and cultural resources;
(c) The original core structure of the building must have retained a minimum of 75 percent of its original external features and be free of major external alterations or additions;
(d) The building and appurtenant land are owned by an entity that is not organized for profit; and
(e) The historical purpose of the building was the retail sale of merchandise, and the building is maintained and actively used for substantially the same historical purpose, which may include the public display of historic artifacts. Further, the building shall not exceed 3,000 square feet of gross finished building area.
Source. 2013, 203:1, eff. July 9, 2013. 2017, 156:38, eff. July 1, 2017.