Partnertax.ai
Start free trial →

New Hampshire RSA — Title V (Taxation)

RSA 76:16-f

Abatement; Equalization of Market Value. –

Official textgencourt.state.nh.us

If an abatement is granted under RSA 76:16, RSA 76:16-a, or RSA 76:17, with a determination of market value, the market value of the property for a given tax year shall be equalized by multiplying the market value of the property by the previous tax year's median ratio as determined by the department of revenue administration under RSA 21-J:3. The market value of the property shall be equalized at 100 percent in any tax year for which the municipality conducts a full reassessment in accordance with RSA 75:1 and RSA 75:8-a.

Last amended: Source. 2024, 210:1, eff. April 1, 2025.

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. 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  7. 76:9 · Repealed by 2016, 85:10, I, eff.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  25. 76:16-b · Repealed by 1995, 194:1, eff.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. –
Full table of contents →