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New Hampshire RSA — Title V (Taxation)

RSA 72:23-m

Applicability of Exemptions. –

Official textgencourt.state.nh.us

The exemptions afforded by RSA 72:23 or 72:23-a through 72:23-k, as well as exemptions granted by other provisions of law, shall be construed to confer exemption only upon property which meets requirements of the statute under which the exemption is claimed. The burden of demonstrating the applicability of any exemption shall be upon the claimant.

Last amended: Source. 1994, 378:4, eff. April 1, 1994.

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In this chapter (40 sections)
  1. 72:18 · Repealed by 1971, 363:2, eff. June 28, 1971. –
  2. 72:19 · Corporate Stock. –
  3. 72:20 · Repealed by 1971, 363:3, eff. June 28, 1971. –
  4. 72:21 · Repealed by 1971, 363:4, eff. June 28, 1971. –
  5. 72:21-a · Repealed by 1961, 41:4, eff. April 1, 1961. –
  6. 72:22 · Burial Places. –
  7. 72:22-a · Assistance to Tax Exempt Organizations. –
  8. 72:23 · Real Estate and Personal Property Tax Exemption. –
  9. 72:23-a · Veterans Organization. –
  10. 72:23-b · American Red Cross. –
  11. 72:23-c · Annual List. –
  12. 72:23-d · New Hampshire Congregational-Christian Conference. –
  13. 72:23-e · Nutfield Heights Inc. –
  14. 72:23-f · Salemhaven, Inc. –
  15. 72:23-g · Letitia Pratt Foundation, Inc. –
  16. 72:23-h · Granges. –
  17. 72:23-i · Rannie Webster Foundation. –
  18. 72:23-j · Senior Citizens Housing Development Corporation of Claremont,…
  19. 72:23-k · Charitable, Nonprofit Housing Projects. –
  20. 72:23-l · Definition of "Charitable". –
  21. 72:23-m · Applicability of Exemptions. –
  22. 72:23-n · Voluntary Payments in Lieu of Taxes. –
  23. 72:27-a · Procedure for Adoption, Modification, or Rescission. –
  24. 72:28 · Standard and Optional Veterans' Tax Credit. –
  25. 72:28-a · Repealed by 2003, 299:29, I, eff. April 1, 2003. –
  26. 72:28-b · All Veterans' Tax Credit. –
  27. 72:28-c · Optional Tax Credit for Combat Service. –
  28. 72:29 · Definitions. –
  29. 72:29-a · Surviving Spouse. –
  30. 72:29-b · Repealed by 2003, 299:29, II, eff. April 1, 2003. –
  31. 72:30 · Proration of Tax Credit. –
  32. 72:31 · Husband and Wife. –
  33. 72:32 · Veterans of Allied Forces. –
  34. 72:33 · Application for Exemption or Tax Credit. –
  35. 72:33-a · Repealed by 1994, 102:3, I, eff. July 10, 1994. –
  36. 72:33-b · Repealed by 2003, 299:30, eff. April 1, 2005. –
  37. 72:34 · Investigation of Application and Decision by Town Officials. –
  38. 72:34-a · Appeal From Refusal to Grant Exemption, Deferral, or Tax…
  39. 72:34-b · Extensions. –
  40. 72:35 · Tax Credit for Service-Connected Total Disability. –
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