New Hampshire Statutes
§ 72:23-m — Applicability of Exemptions
New Hampshire § 72:23-m
JurisdictionNew Hampshire
Title VTAXATION
Ch. 72PERSONS AND PROPERTY LIABLE TO TAXATION
SubdivisionProperty Taxes
This text of New Hampshire § 72:23-m (Applicability of Exemptions) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.H. Rev. Stat. Ann. § 72:23-m (2026).
Text
The exemptions afforded by RSA 72:23 or 72:23-a through 72:23-k, as well as exemptions granted by other provisions of law, shall be construed to confer exemption only upon property which meets requirements of the statute under which the exemption is claimed. The burden of demonstrating the applicability of any exemption shall be upon the claimant.
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Legislative History
1994, 378:4, eff. April 1, 1994.
Nearby Sections
15
§ 72:23-a
Veterans Organization§ 72:23-b
American Red Cross§ 72:23-c
Annual List§ 72:23-e
Nutfield Heights Inc§ 72:23-f
Salemhaven, Inc§ 72:23-g
Letitia Pratt Foundation, Inc§ 72:23-h
Granges§ 72:23-i
Rannie Webster Foundation§ 72:23-l
Definition of "Charitable"§ 72:23-m
Applicability of Exemptions§ 72:23-n
Voluntary Payments in Lieu of TaxesCite This Page — Counsel Stack
Bluebook (online)
New Hampshire § 72:23-m, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/72/72%3A23-m.