Partnertax.ai
Start free trial →

New Hampshire RSA — Title V (Taxation)

RSA 72:7-d

Exemption; Recreational Vehicles. –

Official textgencourt.state.nh.us

I.

# (a)

For purposes of this chapter, recreational vehicles, as defined in RSA 216-I:1, VIII, having a valid motor vehicle registration and current number plate, having a maximum width of 8 feet and 6 inches while being transported, and located at a "recreational campground or camping park," as those terms are defined in RSA 216-I:1 VII, shall not be taxable as real estate.

# (b)

Annually, before April 1, each campground owner, as defined in RSA 216-I:1, III, shall provide the local assessing officials with the name and address for each owner of a recreational vehicle at the campground, and shall identify which of such recreational vehicles at the campground currently meet the criteria described in subparagraph (a).
II. Notwithstanding RSA 75:3, campground owners shall not be responsible for payment of any taxes imposed on a recreational vehicle located at the campground unless the campground owner is the owner of the recreational vehicle.

Last amended: Source. 2014, 288:1, eff. April 1, 2015. 2018, 296:3, eff. June 25, 2018.

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. 72:1 · Persons Liable. –
  2. 72:1-a · Repealed by 1967, 206:3, eff. Aug. 18, 1967. –
  3. 72:1-b · Notice of Exemption. –
  4. 72:1-c · Optional Collection of Resident Tax. –
  5. 72:1-d · Definitions. –
  6. 72:2 · Repealed by 1971, 476:2, eff. July 10, 1971. –
  7. 72:3 · Repealed by 1977, 588:12, eff. Sept. 16, 1977. –
  8. 72:3-a · Members of the Armed Forces. –
  9. 72:4 · Repealed by 1969, 136:1, eff. July 12, 1969. –
  10. 72:5 · Liability of Husband. –
  11. 72:5-a · Distribution of Resident Taxes. –
  12. 72:5-b · Compensation of Collector. –
  13. 72:5-c · Application. –
  14. 72:6 · Real Estate. –
  15. 72:6-a · Repealed by 1995, 137:9, eff. May 24, 1995. –
  16. 72:7 · Buildings, Etc. –
  17. 72:7-a · Manufactured Housing. –
  18. 72:7-b · Manufactured Housing. –
  19. 72:7-c · Exemption; Radio Towers, Antennas and Related Structures. –
  20. 72:7-d · Exemption; Recreational Vehicles. –
  21. 72:8 · Electric Plants and Pipe Lines. –
  22. 72:8-a · Telecommunications Poles and Conduits. –
  23. 72:8-b · Repealed by 1998, 304:5, eff. July 1, 2010. –
  24. 72:8-c · Valuation of Telecommunications Poles and Conduits;…
  25. 72:8-d · Valuation of Electric, Gas, and Water Utility Company…
  26. 72:8-e · Recovery of Taxes by Electric, Gas and Water Utility…
  27. 72:8-f · Repealed by 2025, 266:3, VI, eff. Aug. 1, 2025. –
  28. 72:9 · Where Taxable. –
  29. 72:10 · Limitation. –
  30. 72:11 · Water Works; Flood Control. –
  31. 72:11-a · Water Works, Flood Control, Additional Provisions. –
  32. 72:12 · Public Utilities. –
  33. 72:12-a · Water and Air Pollution Control Facilities. –
  34. 72:12-b · Facilities Previously Exempted. –
  35. 72:12-c · Exemption. –
  36. 72:12-d · Exemption. –
  37. 72:12-e · Repealed by 2018, 238:2, eff. Nov. 1, 2018. –
  38. 72:13 · Mines, Sand, Gravel, Loam, or Other Similar Substances. –
  39. 72:14 · Repealed by 1972, 3:1, eff. April 30, 1972. –
  40. 72:15 · Repealed by 1981, 248:1, I, eff. April 1, 1981. –
Full table of contents →