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New Hampshire RSA — Title V (Taxation)

RSA 76:13-b

Limitations on Interest When Tax Relief is Granted. –

Official textgencourt.state.nh.us

Notwithstanding any provisions of RSA 76:13 or 76:15-a or 76:15-b to the contrary:
I. Interest on tax deferrals for the elderly and disabled granted pursuant to RSA 72:38-a will accrue at 5 percent beginning 30 days after the date of the final tax bill.
II. No interest shall be charged on any taxes abated pursuant to RSA 76 on the grounds of poverty or hardship and inability to pay.
III. No interest shall be charged on that portion of taxes of any residential property for which an exemption or tax credit is granted pursuant to RSA 72.

Last amended: Source. 1995, 265:15, eff. Jan. 1, 1996.

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In this chapter (40 sections)
  1. 76:1 · Apportionment. –
  2. 76:1-a · Definitions. –
  3. 76:2 · Property Tax Year. –
  4. 76:2-a · Combining Land and Building Values on the Property Tax Bill. –
  5. 76:3 · Education Tax. –
  6. 76:4 · Taxes Includable in One Assessment. –
  7. 76:5 · What Taxes Assessed. –
  8. 76:6 · Overlay. –
  9. 76:7 · Record of Inventories and Taxes. –
  10. 76:7-a · Posting of Excerpts of Inventories. –
  11. 76:8 · Commissioner's Warrant. –
  12. 76:9 · Repealed by 2016, 85:10, I, eff. July 18, 2016. –
  13. 76:10 · Selectmen's Lists and Warrant. –
  14. 76:10-a · Jeopardy Assessment. –
  15. 76:11 · Delivery of List; Notice to Taxpayer; Other Bills. –
  16. 76:11-a · Information. –
  17. 76:11-b · Notice of Arrearage. –
  18. 76:12 · List of Resident Taxes. –
  19. 76:13 · Interest. –
  20. 76:13-a · Resident Tax Penalty. –
  21. 76:13-b · Limitations on Interest When Tax Relief is Granted. –
  22. 76:14 · Correction of Omissions, or Improper Assessment. –
  23. 76:15 · Amendments of Inventories and Tax Lists. –
  24. 76:15-a · Semi-Annual Collection of Taxes in Certain Towns and Cities. –
  25. 76:15-aa · Quarterly Billing of Taxes in Certain Towns and Cities. –
  26. 76:15-b · Local Option. –
  27. 76:15-c · Collection of Property Taxes in Certain Municipalities. –
  28. 76:16 · By Selectmen or Assessors. –
  29. 76:16-a · By Board of Tax and Land Appeals. –
  30. 76:16-b · Repealed by 1995, 194:1, eff. Aug. 11, 1995. –
  31. 76:16-c · Abatement of Resident Taxes. –
  32. 76:16-d · Extensions of Application; Reply and Appeal Deadlines. –
  33. 76:16-e · Timely Filing. –
  34. 76:16-f · Abatement; Equalization of Market Value. –
  35. 76:17 · By Court. –
  36. 76:17-a · Interest. –
  37. 76:17-b · Filing Fee Reimbursed. –
  38. 76:17-c · Effect of Abatement Appeal on Subsequent Taxes. –
  39. 76:17-d · Abatement Refund. –
  40. 76:18 · Repealed by 2014, 46:1, I, eff. July 26, 2014. –
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