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New Hampshire RSA — Title V (Taxation)

RSA 72:23-f

Salemhaven, Inc. –

Official textgencourt.state.nh.us

The real estate and personal property of Salemhaven, Inc., a nonprofit New Hampshire corporation occupied and used by said Salemhaven, Inc., to provide community health care facilities for persons in need of the same in the town of Salem and surrounding areas, pursuant to the rules and regulations of the United States Department of Housing and Urban Development, United States Department of Health, Education and Welfare, and the state of New Hampshire department of health and human services, if none of the income or profits of the community health care facility is used for any purpose other than the purpose for which the facility is established, shall be exempt from taxation, and shall be limited to the 97-99 Geremonty Drive site, the original structure plus any additions to original site. On or before December 1 of each year the owner of the community health care facility 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. 1977, 568:7. 1983, 291:1, I. 1991, 306:4, eff. April 1, 1992.

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In this chapter (40 sections)
  1. 72:12-b · Facilities Previously Exempted. –
  2. 72:12-c · Exemption. –
  3. 72:12-d · Exemption. –
  4. 72:12-e · Repealed by 2018, 238:2, eff. Nov. 1, 2018. –
  5. 72:13 · Mines, Sand, Gravel, Loam, or Other Similar Substances. –
  6. 72:14 · Repealed by 1972, 3:1, eff. April 30, 1972. –
  7. 72:15 · Repealed by 1981, 248:1, I, eff. April 1, 1981. –
  8. 72:18 · Repealed by 1971, 363:2, eff. June 28, 1971. –
  9. 72:19 · Corporate Stock. –
  10. 72:20 · Repealed by 1971, 363:3, eff. June 28, 1971. –
  11. 72:21 · Repealed by 1971, 363:4, eff. June 28, 1971. –
  12. 72:21-a · Repealed by 1961, 41:4, eff. April 1, 1961. –
  13. 72:22 · Burial Places. –
  14. 72:22-a · Assistance to Tax Exempt Organizations. –
  15. 72:23 · Real Estate and Personal Property Tax Exemption. –
  16. 72:23-a · Veterans Organization. –
  17. 72:23-b · American Red Cross. –
  18. 72:23-c · Annual List. –
  19. 72:23-d · New Hampshire Congregational-Christian Conference. –
  20. 72:23-e · Nutfield Heights Inc. –
  21. 72:23-f · Salemhaven, Inc. –
  22. 72:23-g · Letitia Pratt Foundation, Inc. –
  23. 72:23-h · Granges. –
  24. 72:23-i · Rannie Webster Foundation. –
  25. 72:23-j · Senior Citizens Housing Development Corporation of Claremont,…
  26. 72:23-k · Charitable, Nonprofit Housing Projects. –
  27. 72:23-l · Definition of "Charitable". –
  28. 72:23-m · Applicability of Exemptions. –
  29. 72:23-n · Voluntary Payments in Lieu of Taxes. –
  30. 72:27-a · Procedure for Adoption, Modification, or Rescission. –
  31. 72:28 · Standard and Optional Veterans' Tax Credit. –
  32. 72:28-a · Repealed by 2003, 299:29, I, eff. April 1, 2003. –
  33. 72:28-b · All Veterans' Tax Credit. –
  34. 72:28-c · Optional Tax Credit for Combat Service. –
  35. 72:29 · Definitions. –
  36. 72:29-a · Surviving Spouse. –
  37. 72:29-b · Repealed by 2003, 299:29, II, eff. April 1, 2003. –
  38. 72:30 · Proration of Tax Credit. –
  39. 72:31 · Husband and Wife. –
  40. 72:32 · Veterans of Allied Forces. –
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