New Hampshire Statutes
§ 76:13-b — Limitations on Interest When Tax Relief is Granted
New Hampshire § 76:13-b
JurisdictionNew Hampshire
Title VTAXATION
Ch. 76APPORTIONMENT, ASSESSMENT AND ABATEMENT OF TAXES
SubdivisionAssessment
This text of New Hampshire § 76:13-b (Limitations on Interest When Tax Relief is Granted) 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. § 76:13-b (2026).
Text
Notwithstanding any provisions of RSA 76:13 or 76:15-a or 76:15-b to the contrary:
I.Interest on tax deferrals for the elderly and disabled granted pursuant to RSA 72:38-a will accrue at 5 percent beginning 30 days after the date of the final tax bill.
II.No interest shall be charged on any taxes abated pursuant to RSA 76 on the grounds of poverty or hardship and inability to pay.
III.No interest shall be charged on that portion of taxes of any residential property for which an exemption or tax credit is granted pursuant to RSA 72.
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Legislative History
1995, 265:15, eff. Jan. 1, 1996.
Nearby Sections
3
§ 76:13
Interest§ 76:13-a
Resident Tax PenaltyCite This Page — Counsel Stack
Bluebook (online)
New Hampshire § 76:13-b, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/76/76%3A13-b.