New Hampshire Statutes
§ 72:30 — Proration of Tax Credit
New Hampshire § 72:30
JurisdictionNew Hampshire
Title VTAXATION
Ch. 72PERSONS AND PROPERTY LIABLE TO TAXATION
SubdivisionProperty Taxes
This text of New Hampshire § 72:30 (Proration of Tax Credit) 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. § 72:30 (2026).
Text
If any entitled person or persons shall own a fractional interest in residential real estate, each such entitled person shall be granted a tax credit in proportion to his or her interest therein with other persons so entitled, but in no case shall the total tax credit exceed the tax credit allowed under RSA 72:28, I or II, or RSA 72:28-b, except as provided in RSA 72:31.
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Legislative History
1947, 240:1, par. 29-a. 1949, 167:2. RSA 72:30. 1955, 289:2. 1967, 219:4. 1991, 70:14. 2003, 299:4, eff. April 1, 2003. 2016, 217:4, eff. Aug. 8, 2016.
Nearby Sections
15
§ 72:1
Persons Liable§ 72:1-b
Notice of Exemption§ 72:1-d
Definitions§ 72:10
Limitation§ 72:11
Water Works; Flood Control§ 72:12
Public Utilities§ 72:12-b
Facilities Previously Exempted§ 72:12-c
Exemption§ 72:12-d
ExemptionCite This Page — Counsel Stack
Bluebook (online)
New Hampshire § 72:30, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/72/72%3A30.