New Hampshire Statutes
§ 72:7-d — Exemption; Recreational Vehicles
New Hampshire·Title V TAXATION·Ch. 72 PERSONS AND PROPERTY LIABLE TO TAXATION·Subdivision Property Taxes
I.
(a)For purposes of this chapter, recreational vehicles, as defined in RSA 216-I:1, VIII, having a valid motor vehicle registration and current number plate, having a maximum width of 8 feet and 6 inches while being transported, and located at a "recreational campground or camping park," as those terms are defined in RSA 216-I:1 VII, shall not be taxable as real estate.
(b)Annually, before April 1, each campground owner, as defined in RSA 216-I:1, III, shall provide the local assessing officials with the name and address for each owner of a recreational vehicle at the campground, and shall identify which of such recreational vehicles at the campground currently meet the criteria described in subparagraph (a).
II. Notwithstanding RSA 75:3, campground owners shall not be responsible for
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Legislative History
2014, 288:1, eff. April 1, 2015. 2018, 296:3, eff. June 25, 2018.
Nearby Sections
15
§ 72:7
Buildings, Etc§ 72:7-a
Manufactured Housing§ 72:7-b
Manufactured Housing§ 72:7-d
Exemption; Recreational Vehicles§ 72:72
Application for Exemption§ 72:74
Payment in Lieu of Taxes§ 72:75
Definitions§ 72:76
Property Tax Exemption§ 72:77
Procedure for Adoption§ 72:78
Application for Exemption