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New Hampshire RSA — Title V (Taxation)

RSA 76:15-b

Local Option. –

Official textgencourt.state.nh.us

I. Other provisions of law to the contrary notwithstanding, taxes shall be collected in any town or city in a manner pursuant to RSA 76:15-a if said town or city, by majority vote of the governing body, adopts the provisions thereof. A town or city which adopts the provisions of RSA 76:15-a may rescind said adoption by majority vote of the governing body, and the general statutes relating to collection of taxes shall once again apply.
II. Taxes shall be collected in any town or city in a manner pursuant to RSA 76:15-aa, if said town or city, by majority vote of the legislative body, adopts the provisions thereof. A town or city which adopts the provisions of RSA 76:15-aa may rescind said adoption by majority vote of the legislative body, and the general statutes relating to collection of taxes shall once again apply.
III. Any city or town may, by majority vote of the legislative body, adopt a fiscal year running from July 1 to June 30 of the following year. In conjunction with that vote, the city or town is also authorized, by majority vote, to adopt a budget for the purpose of funding a 6-month conversion period through the adoption of a system for quarterly collection and billing of taxes as provided in RSA 76:15-aa.

Last amended: Source. 1969, 497:2. 1971, 454:4. 2004, 153:4, eff. July 23, 2004.

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In this chapter (40 sections)
  1. 76:4 · Taxes Includable in One Assessment. –
  2. 76:5 · What Taxes Assessed. –
  3. 76:6 · Overlay. –
  4. 76:7 · Record of Inventories and Taxes. –
  5. 76:7-a · Posting of Excerpts of Inventories. –
  6. 76:8 · Commissioner's Warrant. –
  7. 76:9 · Repealed by 2016, 85:10, I, eff. July 18, 2016. –
  8. 76:10 · Selectmen's Lists and Warrant. –
  9. 76:10-a · Jeopardy Assessment. –
  10. 76:11 · Delivery of List; Notice to Taxpayer; Other Bills. –
  11. 76:11-a · Information. –
  12. 76:11-b · Notice of Arrearage. –
  13. 76:12 · List of Resident Taxes. –
  14. 76:13 · Interest. –
  15. 76:13-a · Resident Tax Penalty. –
  16. 76:13-b · Limitations on Interest When Tax Relief is Granted. –
  17. 76:14 · Correction of Omissions, or Improper Assessment. –
  18. 76:15 · Amendments of Inventories and Tax Lists. –
  19. 76:15-a · Semi-Annual Collection of Taxes in Certain Towns and Cities. –
  20. 76:15-aa · Quarterly Billing of Taxes in Certain Towns and Cities. –
  21. 76:15-b · Local Option. –
  22. 76:15-c · Collection of Property Taxes in Certain Municipalities. –
  23. 76:16 · By Selectmen or Assessors. –
  24. 76:16-a · By Board of Tax and Land Appeals. –
  25. 76:16-b · Repealed by 1995, 194:1, eff. Aug. 11, 1995. –
  26. 76:16-c · Abatement of Resident Taxes. –
  27. 76:16-d · Extensions of Application; Reply and Appeal Deadlines. –
  28. 76:16-e · Timely Filing. –
  29. 76:16-f · Abatement; Equalization of Market Value. –
  30. 76:17 · By Court. –
  31. 76:17-a · Interest. –
  32. 76:17-b · Filing Fee Reimbursed. –
  33. 76:17-c · Effect of Abatement Appeal on Subsequent Taxes. –
  34. 76:17-d · Abatement Refund. –
  35. 76:18 · Repealed by 2014, 46:1, I, eff. July 26, 2014. –
  36. 76:19 · Repealed by 2014, 46:1, II, eff. July 26, 2014. –
  37. 76:19-a · Abatement for Brownfields Property. –
  38. 76:20 · Record. –
  39. 76:20-a · Repealed by 2021, 170:2, eff. Nov. 1, 2022. –
  40. 76:21 · Prorated Assessments for Damaged Buildings. –
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