New Hampshire RSA — Title V (Taxation)
RSA 76:8
Commissioner's Warrant. –
I.
# (a)
The commissioner shall annually determine a municipality's tax base for the education tax by subtracting from the total equalized valuation of all property, as determined under RSA 21-J:3, XIII for the preceding year, property that was then taxable under RSA 82 and RSA 83-F. In determining the tax base, the value of any utility property that is included in the total equalized valuation upon which the statewide education property tax is computed, and is also taxable under RSA 83-F for that year, shall also be subtracted from the tax base, provided the sum value of the utility property represents at least 5 percent of the total equalized value of all property, except property taxable under RSA 82 or RSA 83-F in the preceding year.
# (b)
The commissioner shall calculate the portion of the education tax to be raised by each municipality by multiplying the uniform education property tax rate by the municipality's tax base.
II. The commissioner shall issue a warrant under the commissioner's hand and official seal for the amount computed in paragraph I to the selectmen or assessors of each municipality by December 15 directing them to assess such sum and pay it to the municipality for the use of the school district or districts. Such sums shall be assessed at such times as may be prescribed for other taxes assessed by such selectmen or assessors of the municipality.
II-a. At the time the warrant is issued pursuant to paragraph II, the commissioner shall report to the governor, the speaker of the house of representatives, the president of the senate, and the commissioner of education, a statement of the education tax warrants to be issued for the tax year commencing April 1 of the succeeding year.
III. Municipalities are authorized to assess local property taxes necessary to fund school district appropriations not funded by the education tax, by distributions from the education trust fund under RSA 198:39, or by other revenue sources.
Source: view the official text
In this chapter (40 sections)
- 76:1 · Apportionment. –
- 76:1-a · Definitions. –
- 76:2 · Property Tax Year. –
- 76:2-a · Combining Land and Building Values on the Property Tax Bill. –
- 76:3 · Education Tax. –
- 76:4 · Taxes Includable in One Assessment. –
- 76:5 · What Taxes Assessed. –
- 76:6 · Overlay. –
- 76:7 · Record of Inventories and Taxes. –
- 76:7-a · Posting of Excerpts of Inventories. –
- 76:8 · Commissioner's Warrant. –
- 76:9 · Repealed by 2016, 85:10, I, eff. July 18, 2016. –
- 76:10 · Selectmen's Lists and Warrant. –
- 76:10-a · Jeopardy Assessment. –
- 76:11 · Delivery of List; Notice to Taxpayer; Other Bills. –
- 76:11-a · Information. –
- 76:11-b · Notice of Arrearage. –
- 76:12 · List of Resident Taxes. –
- 76:13 · Interest. –
- 76:13-a · Resident Tax Penalty. –
- 76:13-b · Limitations on Interest When Tax Relief is Granted. –
- 76:14 · Correction of Omissions, or Improper Assessment. –
- 76:15 · Amendments of Inventories and Tax Lists. –
- 76:15-a · Semi-Annual Collection of Taxes in Certain Towns and Cities. –
- 76:15-aa · Quarterly Billing of Taxes in Certain Towns and Cities. –
- 76:15-b · Local Option. –
- 76:15-c · Collection of Property Taxes in Certain Municipalities. –
- 76:16 · By Selectmen or Assessors. –
- 76:16-a · By Board of Tax and Land Appeals. –
- 76:16-b · Repealed by 1995, 194:1, eff. Aug. 11, 1995. –
- 76:16-c · Abatement of Resident Taxes. –
- 76:16-d · Extensions of Application; Reply and Appeal Deadlines. –
- 76:16-e · Timely Filing. –
- 76:16-f · Abatement; Equalization of Market Value. –
- 76:17 · By Court. –
- 76:17-a · Interest. –
- 76:17-b · Filing Fee Reimbursed. –
- 76:17-c · Effect of Abatement Appeal on Subsequent Taxes. –
- 76:17-d · Abatement Refund. –
- 76:18 · Repealed by 2014, 46:1, I, eff. July 26, 2014. –