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New Hampshire RSA — Title V (Taxation)

RSA 72:12-d

Exemption. –

Official textgencourt.state.nh.us

I. Demountable, plastic-covered greenhouses shall be exempt from taxation as provided by RSA 72:6, if all of the following qualifications are met:

# (a)

Removal of the demountable greenhouse will not affect the utility of the underlying real estate.

# (b)

The demountable greenhouse is not permanently affixed to the underlying real estate with concrete or similar non-portable footings.

# (c)

Removal of the demountable greenhouse can be accomplished without significant damage to the greenhouse and will not render the greenhouse unfit for subsequent use as a demountable greenhouse.

# (d)

The demountable greenhouse is specifically designed, constructed, and used for culture, propagation, and protection of agricultural products.

# (e)

The demountable greenhouse is not used for the retail sale of any non-agricultural products.
II. For purposes of this section, the term "demountable, plastic-covered greenhouse" means:

(a) Framework.

(b) Coverings.

(c) Electric services not fixed to the underlying real estate.

(d) Benches.

(e) A source of heat not fixed to the underlying real estate.

# (f)

A source of ventilation not fixed to the underlying real estate.

# (g)

An irrigation system not fixed to the underlying real estate.
III. Nothing in this section shall be construed in any way to change or affect the current use laws under RSA 79-A and the rules adopted in furtherance of RSA 79-A.

Last amended: Source. 1998, 296:1, eff. April 1, 1999.

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In this chapter (40 sections)
  1. 72:7 · Buildings, Etc. –
  2. 72:7-a · Manufactured Housing. –
  3. 72:7-b · Manufactured Housing. –
  4. 72:7-c · Exemption; Radio Towers, Antennas and Related Structures. –
  5. 72:7-d · Exemption; Recreational Vehicles. –
  6. 72:8 · Electric Plants and Pipe Lines. –
  7. 72:8-a · Telecommunications Poles and Conduits. –
  8. 72:8-b · Repealed by 1998, 304:5, eff. July 1, 2010. –
  9. 72:8-c · Valuation of Telecommunications Poles and Conduits;…
  10. 72:8-d · Valuation of Electric, Gas, and Water Utility Company…
  11. 72:8-e · Recovery of Taxes by Electric, Gas and Water Utility…
  12. 72:8-f · Repealed by 2025, 266:3, VI, eff. Aug. 1, 2025. –
  13. 72:9 · Where Taxable. –
  14. 72:10 · Limitation. –
  15. 72:11 · Water Works; Flood Control. –
  16. 72:11-a · Water Works, Flood Control, Additional Provisions. –
  17. 72:12 · Public Utilities. –
  18. 72:12-a · Water and Air Pollution Control Facilities. –
  19. 72:12-b · Facilities Previously Exempted. –
  20. 72:12-c · Exemption. –
  21. 72:12-d · Exemption. –
  22. 72:12-e · Repealed by 2018, 238:2, eff. Nov. 1, 2018. –
  23. 72:13 · Mines, Sand, Gravel, Loam, or Other Similar Substances. –
  24. 72:14 · Repealed by 1972, 3:1, eff. April 30, 1972. –
  25. 72:15 · Repealed by 1981, 248:1, I, eff. April 1, 1981. –
  26. 72:18 · Repealed by 1971, 363:2, eff. June 28, 1971. –
  27. 72:19 · Corporate Stock. –
  28. 72:20 · Repealed by 1971, 363:3, eff. June 28, 1971. –
  29. 72:21 · Repealed by 1971, 363:4, eff. June 28, 1971. –
  30. 72:21-a · Repealed by 1961, 41:4, eff. April 1, 1961. –
  31. 72:22 · Burial Places. –
  32. 72:22-a · Assistance to Tax Exempt Organizations. –
  33. 72:23 · Real Estate and Personal Property Tax Exemption. –
  34. 72:23-a · Veterans Organization. –
  35. 72:23-b · American Red Cross. –
  36. 72:23-c · Annual List. –
  37. 72:23-d · New Hampshire Congregational-Christian Conference. –
  38. 72:23-e · Nutfield Heights Inc. –
  39. 72:23-f · Salemhaven, Inc. –
  40. 72:23-g · Letitia Pratt Foundation, Inc. –
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