Partnertax.ai
Start free trial →

New Hampshire RSA — Title V (Taxation)

RSA 72:23-d

New Hampshire Congregational-Christian Conference. –

Official textgencourt.state.nh.us

The real estate and personal property owned by the New Hampshire Congregational-Christian Conference, or a subsidiary corporation thereof, occupied and used by the conference or the subsidiary corporation to provide community housing for elderly persons, if none of the income or profits of the community housing is used for any purpose other than the purpose for which the housing is established, shall be exempt from taxation. For the purpose of this paragraph an elderly person is one who is 62 years or more of age. The age of the head of the family determines the eligibility of the family unit in the community housing. On or before December 1 of each year the owner of the community housing shall pay to the town or city in which the property is situated, in lieu of taxes, a sum representing 10 percent of the shelter rent received by the owner during the preceding calendar year. For cause shown, having in mind the nature and purpose of the corporation, the board of tax and land appeals may abate all or a portion of the payment in lieu of taxes in any year. The owner shall on or before June 1 of each year file with the municipality in which the property is located, upon a form prescribed and provided by the board of tax and land appeals, a statement of its financial condition for the preceding fiscal year and such other information as the board of tax and land appeals requires.

Last amended: Source. 1965, 189:1. 1973, 544:8, 13. 1988, 1:3. 1991, 306:4, eff. April 1, 1992.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 72:12 · Public Utilities. –
  2. 72:12-a · Water and Air Pollution Control Facilities. –
  3. 72:12-b · Facilities Previously Exempted. –
  4. 72:12-c · Exemption. –
  5. 72:12-d · Exemption. –
  6. 72:12-e · Repealed by 2018, 238:2, eff. Nov. 1, 2018. –
  7. 72:13 · Mines, Sand, Gravel, Loam, or Other Similar Substances. –
  8. 72:14 · Repealed by 1972, 3:1, eff. April 30, 1972. –
  9. 72:15 · Repealed by 1981, 248:1, I, eff. April 1, 1981. –
  10. 72:18 · Repealed by 1971, 363:2, eff. June 28, 1971. –
  11. 72:19 · Corporate Stock. –
  12. 72:20 · Repealed by 1971, 363:3, eff. June 28, 1971. –
  13. 72:21 · Repealed by 1971, 363:4, eff. June 28, 1971. –
  14. 72:21-a · Repealed by 1961, 41:4, eff. April 1, 1961. –
  15. 72:22 · Burial Places. –
  16. 72:22-a · Assistance to Tax Exempt Organizations. –
  17. 72:23 · Real Estate and Personal Property Tax Exemption. –
  18. 72:23-a · Veterans Organization. –
  19. 72:23-b · American Red Cross. –
  20. 72:23-c · Annual List. –
  21. 72:23-d · New Hampshire Congregational-Christian Conference. –
  22. 72:23-e · Nutfield Heights Inc. –
  23. 72:23-f · Salemhaven, Inc. –
  24. 72:23-g · Letitia Pratt Foundation, Inc. –
  25. 72:23-h · Granges. –
  26. 72:23-i · Rannie Webster Foundation. –
  27. 72:23-j · Senior Citizens Housing Development Corporation of Claremont,…
  28. 72:23-k · Charitable, Nonprofit Housing Projects. –
  29. 72:23-l · Definition of "Charitable". –
  30. 72:23-m · Applicability of Exemptions. –
  31. 72:23-n · Voluntary Payments in Lieu of Taxes. –
  32. 72:27-a · Procedure for Adoption, Modification, or Rescission. –
  33. 72:28 · Standard and Optional Veterans' Tax Credit. –
  34. 72:28-a · Repealed by 2003, 299:29, I, eff. April 1, 2003. –
  35. 72:28-b · All Veterans' Tax Credit. –
  36. 72:28-c · Optional Tax Credit for Combat Service. –
  37. 72:29 · Definitions. –
  38. 72:29-a · Surviving Spouse. –
  39. 72:29-b · Repealed by 2003, 299:29, II, eff. April 1, 2003. –
  40. 72:30 · Proration of Tax Credit. –
Full table of contents →