New Hampshire Statutes

Table of Contents

CHAPTER 76: APPORTIONMENT, ASSESSMENT AND ABATEMENT OF TAXES

Section: 76:1 Apportionment.
Section: 76:1-a Definitions.
Part Assessment
Section: 76:2 Property Tax Year.
Section: 76:2-a Combining Land and Building Values on the Property Tax Bill.
Section: 76:3 Education Tax.
Section: 76:4 Taxes Includable in One Assessment.
Section: 76:5 What Taxes Assessed.
Section: 76:6 Overlay.
Section: 76:7 Record of Inventories and Taxes.
Section: 76:7-a Posting of Excerpts of Inventories.
Section: 76:8 Commissioner's Warrant.
Section: 76:9 Repealed by 2016, 85:10, I, eff. July 18, 2016.
Section: 76:10 Selectmen's Lists and Warrant.
Section: 76:10-a Jeopardy Assessment.
Section: 76:11 Delivery of List; Notice to Taxpayer; Other Bills.
Section: 76:11-a Information.
Section: 76:11-b Notice of Arrearage.
Section: 76:12 List of Resident Taxes.
Section: 76:13 Interest.
Section: 76:13-a Resident Tax Penalty.
Section: 76:13-b Limitations on Interest When Tax Relief is Granted.
Section: 76:14 Correction of Omissions, or Improper Assessment.
Section: 76:15 Amendments of Inventories and Tax Lists.
Section: 76:15-a Semi-Annual Collection of Taxes in Certain Towns and Cities.
Section: 76:15-aa Quarterly Billing of Taxes in Certain Towns and Cities.
Section: 76:15-b Local Option.
Section: 76:15-c Collection of Property Taxes in Certain Municipalities.
Part Abatement
Section: 76:16 By Selectmen or Assessors.
Section: 76:16-a By Board of Tax and Land Appeals.
Section: 76:16-b Repealed by 1995, 194:1, eff. Aug. 11, 1995.
Section: 76:16-c Abatement of Resident Taxes.
Section: 76:16-d Extensions of Application; Reply and Appeal Deadlines.
Section: 76:16-e Timely Filing.
Section: 76:17 By Court.
Section: 76:17-a Interest.
Section: 76:17-b Filing Fee Reimbursed.
Section: 76:17-c Effect of Abatement Appeal on Subsequent Taxes.
Section: 76:17-d Abatement Refund.
Section: 76:18 Repealed by 2014, 46:1, I, eff. July 26, 2014.
Section: 76:19 Repealed by 2014, 46:1, II, eff. July 26, 2014.
Section: 76:19-a Abatement for Brownfields Property.
Section: 76:20 Record.
Section: 76:20-a Repealed by 2021, 170:2, eff. Nov. 1, 2022.
Part Prorated Assessments for Damaged Buildings Prorated Assessments for Damaged Buildings
Section: 76:21 Prorated Assessments for Damaged Buildings.